kpmg -2024 年全球环境、社会和公司治理（ESG）尽职调查研究 Global ESG due diligence study 2024 Moving from risk to value creation.pdfVIP

GlobalESG

duediligence+

study2024

Movingfromrisktovaluecreation

KPMG.MaketheDifference.

KPMGInternational|/esg-dd-2024

ESGduediligenceBestpracticesChallengesESGbudgetmattersHowKPMGcanhelpContacts

Foreword

ThisisthefirstglobalKPMGstudyonESGduediligence150in-depthclientandexpertinterviewsgloballyonthetopicrisksandopportunitiestriggeredbyevolvingESGregulations

inMAtransactions.Itbuildsonour2022industry-leadinginaconsistentmanner.Second,itsetsouttore-examinetheandstakeholderbehaviorswithadisciplinedfocusonfinancial

internationalstudyonESGduediligenceintheEurope,MiddlerelevanceofESGduediligenceintransactions.returns.Wealsoshareinsightsonhowsomeoftheprevalent

EastandAfrica(EMA)regionthatshowedclearevidenceofchallengesinESGduediligencearebeingmitigatedbyleading

Asyouwillseeonthefollowingpages,theresultsclearly

therisingimportanceofESGduediligenceintransactions,investorsandadvisors.

confirmpreviousfindings.NotonlyisESGduediligence

thepracticalchallengesfacedbydealpractitioners,aswellas

2stillimportant,butinfact,aclearmajorityofrespondentsWethanktheover