The Impact of ESG (Environmental, Social, and Governance) Considerations on Corporate Mergers and Acquisitions: Strategies for Value Creation The integration of Environmental, Social, and Governance (ESG) considerations in corporate mergers and acquisitions (M&A) has gained significant traction as companies recognize the strategic value of sustainability in dealmaking. This paper explores how ESG factors can be incorporated into M&A strategies to drive value creation, meet regulatory requiremen...