Sustainability has become a key consideration in M&A transactions. Investors are consciously re-positioning their portfolio in the context of the ongoing economic transformation driven by sustainability-related regulatory and market developments. Corporate investors are buying specific targets to close sustainability skill gaps in their organization. Buyers are learning how performing ESG due diligence is an important part of protecting against risk and identifying potential pockets of deal value. And sellers are realizing that they can generate additional value by crafting a solid, ESG-driven equity story.

      Integrating ESG into transactions is therefore paramount for dealmakers. KPMG helps you integrate ESG into your deals along the entire transaction cycle.

      Florian Bornhauser

      Director, Deal Advisory, Head of Strategy Group in Switzerland

      KPMG Switzerland

      Adrian Stoll

      Director, Lead ESG Advisory

      KPMG Switzerland

      How can KPMG support your organization?

      We support buyers and sellers in integrating ESG along the entire deal cycle. We do this with an integrated team of specialists within Deal Advisory who possess extensive expertise in both ESG and M&A across various sectors. Key services along the deal cycle are shown below:

      Key challenges
      • Revise M&A strategy to consider ESG factors
      • Identification of suitable targets in line with revised deal strategy
      How we support you
      • Align M&A strategy with target’s ESG strategy and identify gaps or innovation requirements
      • Understand which gaps could be closed through M&A activity
      • Identify, assess and prioritize suitable targets
      Your benefits
      • M&A strategy that is aligned with your corporate ESG strategy
      Key challenges
      • Identification and analysis of material ESG issues
      • Assessment of potential impact on deal value
      How we support you
      • Gain insights from an in-depth ESG DD to mitigate potential sustainability-related risks and capture hidden opportunities
      • Reach sustainability-driven EBITDA through ESG-driven EBITDA adjustments
      Your benefits
      • Transparent analysis of material ESG risks and upsides in a deal
      Key challenges 
      • Integration of ESG-related findings into negotiations (SPA) and bid price
      How we support you
      • Identify key ESG findings from the due diligence to consider in the final decision (potential make or break criteria) and reflect in deal value (e.g., risks as cost driver)
      Your benefits
      • Contractual protection from ESG risks based on ESG DD findings
      Key challenges 
      • Integration of the target’s ESG capabilities into the buyer’s relevant functions and processes
      How we support you
      • Include ESG factors in the definition of the integration principles depending on the acquisition rationale
      • Consider ESG factors in integration planning
      Your benefits
      • Coherent integration planning in line with ESG DD findings
      Key challenges 
      • Assessment of ESG topics in divested assets to anticipate bidders’ concerns or promote specific ESG capabilities
      How we support you
      • Preparing a sell-side VA or DD report, or an ESG-driven commercial equity story in the IM which proactively addresses potential ESG-related concerns or highlights areas of opportunity
      Your benefits
      • Protect or increase deal-value through robust ESG factors

      Contact our ESG experts

      ESG has emerged as a key indicator of successful transactions. Identifying risks and opportunities in advance ensures that both buyers and sellers have more confidence in the valuation and can make more informed decisions.

      Take action now by partnering with KPMG to find answers to these critical questions either on the buy-side or sell-side and seamlessly integrate ESG considerations into your M&A activities. Together, we can unlock the full potential of your deal, drive long-term value, ensure alignment with sustainability goals and build a resilient and responsible business for the future. Embrace the transformative power of ESG and let it shape the path to your organization's success.

      We will gladly remain at your disposal to answer any further questions you may have.

      Florian Bornhauser

      Director, Deal Advisory, Head of Strategy Group in Switzerland

      KPMG Switzerland

      Manfredi Fiorillo
      Manfredi Fiorillo

      Senior Manager, Sustainability & Climate Advisory

      KPMG Switzerland

      Discover more

      Helping you build a sustainable future for your business.

      Helping you realize desired results with deliberate, forward-thinking due diligence for successful deal planning, execution, and integration.