Sustainability due diligence | Eleven

Sustainability due diligence

Get insights about the Sustainability performance of a potential acquisition target and identify key levers for improvement prior to your investment

 

Since 2019, the Disclosure Regulation (or Sustainable Finance Disclosure Regulation) imposes new obligations on financial actors to integrate CSR criteria into their reporting, requiring fund managers to assess the sustainability of their portfolio and investors to define sustainability objectives. The comparability of financial products with regard to CSR risks, and therefore the incentive for funds to take these criteria into account in their investment policies, was particularly strengthened.

In view of this context of rising importance of CSR in the evaluation of the performance of both companies and funds, and its prominent importance for our society, eleven offers PE funds the possibility to perform Sustainability buyer due diligence works to assess the maturity of potential acquisition targets, in complement or fully integrated into strategy due diligence assignments.

In line with industry standards, but adapted to the industry of the target, our analyses focus on:

  • Environmental stakes (energy, waste, climate, biodiversity, products & services’ environmental performance)
  • Social stakes (employee-related KPIs, work conditions, training, social dialogue, diversity, etc.)
  • Governance (organization, internal control, transparency, ethics, human rights)
  • Supply chain (key risk zones in the supply chain and control mechanisms)
  • Third-parties assessment

Our works typically use the following structure: identification of main CSR stakes of the company, assessment of the maturity of the company, identification of improvement axes.

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