Anchored to UK statute. Last verified 21 June 2026. View source-of-record.

maduediligencechecklist.co.uk

The UK M&A Due Diligence Checklist

Schedule

XIV

ESG

Modern Slavery, SECR, supply-chain due diligence, board diversity.

  • XIV.1
    Confirm Modern Slavery Act s.54 statement filed (turnover ≥ £36m).[MSA 2015 s.54]
    Severity B
  • XIV.2
    Review supply-chain due-diligence framework and supplier-onboarding controls.
    Severity B
  • XIV.3
    Confirm SECR-aligned energy and carbon reporting.[SECR]
    Severity B
  • XIV.4
    Review climate-related financial disclosures (TCFD-aligned) where applicable.
    Severity C
  • XIV.5
    Identify net-zero or science-based-target commitments and progress.
    Severity C
  • XIV.6
    Confirm board-diversity reporting and the FRC UK Corporate Governance Code position.
    Severity C
  • XIV.7
    Review pay-ratio disclosure (employers with UK-listed parent ≥ 250 employees).
    Severity C
  • XIV.8
    Identify any pending ESG litigation, activist campaign or regulator engagement.
    Severity B
  • XIV.9
    Confirm sanctions-jurisdiction exposure in supplier base.
    Severity B
  • XIV.10
    Review charitable, sponsorship and political activity for SPA disclosure.
    Severity C
Reviewed by Oliver Wakefield-Smith, Founder, Digital SignetLast verified 21 June 2026Schedule XIV

This page is anchored to UK primary legislation and named regulator guidance only. Not legal advice. Confirm position with your appointed adviser before signing.