Environmental stewardship, social impact and climate change are among the most significant issues of our time. Environmental, social and governance (ESG) evaluations will support lenders and investors, helping them understand these complex issues while increasing transparency and accountability in projects and transactions. Investors and lenders are required to make informed investment decisions and can be accountable for responsible investment. An experienced ESG due diligence and transactions adviser can provide an understanding of the environmental and social risk when undertaking mergers and acquisitions.