You are the COO (Chief Operating Officer) in a construction business with an annual turnover in excess of €50m per annum and c. 200 employees. After an extensive process the business has agreed a much-needed strategic investment to enable it to expand it’s activities and help secure its future.

Like all such transactions, there are a range of conditions that must be satisfied before the investment can occur. One of the key conditions of the investment is that the business has an acceptable Environmental, Social & Governance (ESG) Framework.