Integrating ESG into Mergers and Acquisitions Due Diligence: A Business Process Management Approach for Sustainable Capital Allocation at PT Astra International Tbk
Background: Integrating Environmental, Social, and Governance (ESG) considerations into mergers and acquisitions (M&A) remains challenging when sustainability is treated as a peripheral compliance activity rather than as part of the transaction process. Objective: This study aimed to develop an integrated ESG due dilig...