ESG research report series | Part 4 – ESG due diligence – are businesses asking the right (or any) questions?

In the fourth and final part of our ESG research report series, we focus on ESG due diligence in the context of corporate and M&A transactions, including key questions corporate Ireland should ask to understand the ESG risks their businesses and business partners face.

The ESG research report published earlier this year revealed that 69% of respondents indicated that they have a due diligence policy in place in respect of the companies that they do business with.

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While the statistics are strong and indicate a willingness to move in the right direction, time will tell whether these policies are complied with in practice. In our final publication Stephen Quinlivan addresses some key questions corporate Ireland should ask to understand the ESG risks their businesses and business partners face:

• Do Irish businesses really have the time and resource to diligence the ESG credentials of all of their local and international suppliers and business partners?
• How will this work in practice?
• Will businesses really be willing to move away from low-cost suppliers with potentially questionable human rights records to suppliers of more expensive fair trade, organic and ethical products?

Buyers and business partners need to start asking more considered and nuanced questions to identify the real ESG risks facing an organisation in the current environment. Read our publication for some examples of how businesses can and should think outside the box.

For further information please contact Stephen Quinlivan, Partner in Corporate and M&A, Jill Shaw, ESG & Sustainability Lead, or any other member of the ALG ESG & Sustainability team.

Date published: 20 October 2025