As Environmental, Social, and Governance (ESG) criteria continue to gain prominence in the investment landscape, the integration of these factors into due diligence processes has become a critical consideration for businesses and investors alike. This shift reflects not just a commitment to ethical investment but also recognizes the substantial impact that ESG factors can have on financial performance, risk assessment, and company reputation. How Are Companies Adapting Their Due Diligence Processes to Incorporate ESG Criteria Effectively?