El nuevo enfoque de la fiscalización ambiental y los riesgos ambientales en las transacciones de M&A
In this paper the author seeks to provide detailed information on the basis of the new approach to environmental auditing carried out by the Organismo de Evaluación y Fiscalización Ambiental. This audit concerns all those targets that require or have a specific...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2023 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/198942 |
| Acceso en línea: | https://revistas.pucp.edu.pe/index.php/themis/article/view/28384/26271 https://repositorio.pucp.edu.pe/index/handle/123456789/198942 https://doi.org/10.18800/themis.202302.023 |
| Access Level: | acceso abierto |
| Palabra clave: | M&A Environmental regulation Target Due diligence Auditing Fusiones y adquisiciones Regulación ambiental Fiscalización https://purl.org/pe-repo/ocde/ford#5.05.01 |
| Sumario: | In this paper the author seeks to provide detailed information on the basis of the new approach to environmental auditing carried out by the Organismo de Evaluación y Fiscalización Ambiental. This audit concerns all those targets that require or have a specific environmental certification. When these companies are part of M&A transactions, buyers or interested parties must carry out the due diligence with special attention to the compliance regarding environmental regulations, since it is currently an aspect of high regulation and potential fines with high amounts. The author emphasizes that if the buyer does not wish to be affected in the future, he should corroborate the cross- cutting information provided by the Administrative Law with the appropriate specialists and tools. |
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