Partner Carl Valenstein spoke to Law360 about how environmental, social and governance (ESG) factors are impacting the mergers and acquisitions landscape. Carl notes the US Securities and Exchange Commission’s increased focus on these issues, and that the market data gathered from a recent SRS Acquiom survey that gauged how the M&A strategy of law firms, strategic buyers, investment banks, and private equity firms is impacted by ESG considerations. "The SRS survey results are very consistent with my own experience doing transactions,” he said. “We're beginning to see movement on the diligence front, and slightly when it comes to contractual language, but almost nobody is sacrificing economics for ESG."