Hidden Liabilities, Visible Losses: Rethinking Sustainability Due Diligence in UK M&A
Sustainability due diligence in UK mergers and acquisitions remains dangerously anchored to compliance checklists and carbon inventories, leaving acquirers exposed to environmental liabilities that only surface after the deal closes. The consequence is not merely reputational damage — it is measurable destruction of post-acquisition value. This analysis examines how deal teams must reframe sustainability as a financial risk discipline rather than a corporate responsibility formality.