ESG regulatory framework and its impact on mergers and acquisitions
Castrignanò, Andrea Antonio (A.A. 2023/2024) ESG regulatory framework and its impact on mergers and acquisitions. Tesi di Laurea in Cases in business law, Luiss Guido Carli, relatore Riccardo La Cognata, pp. 84. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
Mergers and acquisitions (M&A) operations. M&A market. Merger waves. Business growth: internal and external growth. Internal growth. External growth. M&A strategies. Friendly vs. Hostile M&A. Hostile M&A. Friendly M&A. Defensive strategies. Motivations behind M&A transactions. Business valuation. Approaches to evaluation. Company valuation methods. The capital methods. The capitalised earnings method. Mixed asset-income approach. Financial methods. The Discounted cash flow (DCF) financial method. The Economic value added (EVA) FInancial method. Corporate social responsibility. Transition from CSR to ESG. ESG pillars. ESG: regulation. EU directive 2022/2464: Corporate sustainability reporting directive (CSRD). Regulation (EU) 2019/2088: (sustainable finance disclosure regulation). Corporate sustainability due diligence directive (CSDDD). EU regulation 2020/852. Key ESG reporting standards. Gri standards (Global reporting initiative). PRI (Principles for responsible investment). Integrated reporting (IR). SASB standards (Sustainability accounting standards board). ESRS (European sustainability reporting standards). Iso standards. Recent developments in reporting standards. Trump effect. ESG integration in M&A strategies. Greenwashing & socialwashing. Greenwashing in the rubber industry: a critical examination of Michelin’s Indonesian venture. Michelin: global profile and commitment to ESG policies. Barito pacific: the Indonesian partner and its challenges. Reasons behind the acquisition operation. Sustainability of supply. Reputation and brand image. Economic and operational advantages. Integration of local communities and social license to operate. RLU project in Jambi. Final considerations on the case.
References
Bibliografia: pp. 81-83.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77) |
| Chair: | Cases in business law |
| Thesis Supervisor: | La Cognata, Riccardo |
| Thesis Co-Supervisor: | Sacco Ginevri, Andrea |
| Academic Year: | 2023/2024 |
| Session: | Extraordinary |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 14 Jul 2025 14:23 |
| Last Modified: | 14 Jul 2025 14:23 |
| URI: | https://tesi.luiss.it/id/eprint/42915 |
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