Sustainability and ESG (environment, social and governance) factors are becoming more and more important in M&A strategies. Planning for an M&A requires deeper consideration about ESG disruptions and necessitates participants to take into account emerging issues caused by or related to ESG or disruption arising from the climate change challenges. In this article, we discuss some issues, including pricing, due diligence, representations and warranties, and post-closing obligations, which will add complexity to how an M&A…