Work

ESG as an integrative element influencing the value of mergers and acquisitions

Year: 2025

Type: article

Abstract: The article highlights the role of ESG in decision-making regarding mergers and acquisitions. An analysis of the environmental, social, and governance (ESG) factors revealed that their integration significantly changes the traditional approach to pricing. By incorporating them, companies with high ESG ratings receive a premium due to reduced regulatory risk, greater attractiveness to institutional investors, and the potential to generate sustainable operational synergies. The author also presents mechanisms through which sustainable mergers can become a tool for sector transformation and a source of strategic advantage.

Source: DOAJ (DOAJ: Directory of Open Access Journals)

DOI: 10.19192/wsfip.sj4.2025.18

Authors: Joanna Toborek-Mazur, Viktor Krykavskyy

Institutions: Krakow University of Economics, Lviv University of Business and Law

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7130556243

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