Environmental, social and governance (ESG) is a boardroom topic that touches upon a wide variety of matters including environmental issues, race and gender equality, sustainability practices, labour practices and corporate governance. At the same time, the perspectives and importance of each ESG issue differ significantly depending on customer perception, regulator attitudes, general political climate and investor concerns. Mismanagement of ESG considerations is bound to result in reputational damage or potential financial losses. In the M&A context, ESG is continually presenting new challenges for potential acquirors and targets, and is becoming a key driver of M&A transactions. This session will provide an overview of the current ESG regulatory climate affecting M&A transactions and will explore the practical aspects of managing ESG issues through the various stages of M&A transactions, with focus on M&A activity in the Asia-Pacific region.