Environmental, Social & Governance Transaction Advisory

Garrett Louthan

Managing Director & ESG Transaction Advisory Practice Leader

Eric Brousseau

Environmental, Social & Governance
Transaction Advisory

A&M’s Environmental, Social & Governance (ESG) Transaction Advisory practice was established around the firm’s core values and a single concept – to help our clients be successful investors. We deliver on that concept efficiently and with a high degree of certainty, which leads to stakeholder confidence.

We believe ESG due diligence is best conducted by a professional services firm that can provide solid technical capabilities, including environmental, health, and safety (EHS) expertise. The A&M ESG Transaction Advisory team brings a unique combination of boots-on-the-
ground facility experience across major industries and extensive knowledge of the private equity and
M&A landscape.

A&M’s ESG due diligence approach for acquisitions and divestitures is to:

Integrate financial, operational, and technical due diligence workstreams to deliver actionable solutions;
Translate ESG risks into quantifiable financial impacts on business operations, cash flow, and equity value;
Identify value creation opportunities that align with our client’s business strategy and return on investment (ROI) goals;
Implement turnkey ESG solutions from post-close to exit;
Deliver ESG advisory services with a deep understanding our clients’ perspectives and deal dynamics.

ESG Red Flag Evaluation

Aligns with A&M’s integrated due diligence service offering to identify material ESG risks earlier in the process (e.g., pre-letter of intent (LOI)). We focus on risks and opportunities that could impact valuation and provide effective road mapping for diligence workstreams.

Environmental, Health, and Safety Due Diligence (EDD) Evaluation

Identifies and quantifies known and potential material liabilities that will affect the transaction. Our EDD
Evaluation includes contamination liability; emerging contaminant risk; regulatory compliance matters; health
& safety performance and culture; corporate and historical liability; offsite waste disposal liability; and assessment
of material expenditures (“CapEx” or “OpEx”) to comply with existing, pending or anticipated regulations.

EDD Transaction Advisory Program Management

Provide independent review and management oversight for EHS due diligence conducted by third-party
consultants and advisors. We evaluate and communicate EHS findings in terms of material financial risk.

ESG Transaction Screen

Assess ESG topics/metrics driven by internal policy, program and stakeholder requirements – before the
transaction closes.

ESG Maturity Assessment

Evaluate material gaps in reporting capabilities, including company organizational capacity, data quality and
availability, drivers for disclosures, and post-close ESG road mapping.

Consolidation/Divestiture/Sell-Side Planning

Assist in preparation for sale and future buyer diligence, prioritizing ESG considerations.

SOURCE: ALM VANGUARD: TRANSACTIONS - ACQUISITIONS CONSULTING
JUNE 2019 REPORT

“A&M has adeptly positioned itself across the restructuring and TAS businesses for a counter-cyclical market strategy, and with recent investments in scale and analytics is one of the non-Big Four providers most often mentioned.”