Florian Dirner is a Consulting Partner at ERM based in Munich, Germany. He advises corporate and private equity clients on environmental, health, safety, and sustainability considerations across the M&A lifecycle. With extensive experience supporting complex transactions, Florian helps organizations identify and manage risks, uncover value creation opportunities, and integrate ESG considerations into investment decision-making. He works closely with clients across sectors to deliver practical solutions that support successful transactions and long-term business performance.
ReThink M&A 2026: Driving Value Creation Through ESG & EHS Due Diligence
Sustainability in M&A Transactions – How Can Risks Be Managed and Value Opportunities Realized?
During ReThink M&A 2026, ERM's Florian Dirner and Anabel Lang explored how organizations can move beyond traditional, compliance-focused due diligence to take a more strategic approach to value creation.
Their session highlighted how ESG and EHS assessments can help organizations identify and mitigate material risks while uncovering opportunities to enhance operational performance, accelerate strategic initiatives and create measurable business value.
By integrating sustainability and operational considerations into transaction planning and decision-making, organizations can gain a more comprehensive understanding of potential investments and identify opportunities to create value throughout the M&A lifecycle.
Continue the Conversation with ERM
If you didn’t have the opportunity to meet with us at the event, we would be happy to continue the conversation and explore how ESG and EHS due diligence can help drive value throughout the M&A lifecycle.
We also invite you to explore our latest insights:
Get in touch with Florian Dirner, Anabel Lang or Christopher Kiermayr to discuss your priorities and explore how ERM can support your organization across the M&A lifecycle.
About ReThink M&A
ReThink M&A 2026 brought together M&A professionals, investors and corporate leaders in Frankfurt to discuss the evolving transaction landscape, due diligence and opportunities for value creation. ERM was pleased to sponsor and exhibit at the event, and to take part in these discussions, sharing perspectives on how environmental, health, safety and sustainability considerations can support better investment decisions and long-term business performance.
How ESG & EHS Due Diligence Can Drive Value
In today's deal environment, investors and corporate acquirers face increasing pressure to identify risks early, make informed decisions and maximize value throughout the transaction lifecycle.
ERM supports clients in integrating environmental, health, safety, sustainability and climate considerations into M&A decisions. By looking beyond risk identification and regulatory compliance, our experts help organizations uncover opportunities, strengthen operational performance and realize value across the investment lifecycle.
Our expertise includes:
- ESG and EHS due diligence
- Transaction risk assessment
- Climate and sustainability risk analysis
- Post-merger integration support
- Operational value creation planning
- Regulatory and compliance assessments
- Asset portfolio optimization
