{"id":8169,"date":"2024-08-29T05:43:52","date_gmt":"2024-08-29T03:43:52","guid":{"rendered":"https:\/\/bakertilly.be\/news\/het-belang-van-een-esg-of-duurzaamheids-due-diligence-bij-de-aan-of-verkoop-van-een-onderneming\/"},"modified":"2025-07-23T14:11:19","modified_gmt":"2025-07-23T12:11:19","slug":"het-belang-van-een-esg-of-duurzaamheids-due-diligence-bij-de-aan-of-verkoop-van-een-onderneming","status":"publish","type":"post","link":"https:\/\/bakertilly.be\/nl\/news\/het-belang-van-een-esg-of-duurzaamheids-due-diligence-bij-de-aan-of-verkoop-van-een-onderneming\/","title":{"rendered":"Het belang van een ESG of duurzaamheids due diligence bij de aan- of verkoop van een onderneming"},"content":{"rendered":"<p><div id=\"section_one\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Bij de aan- of verkoop van een onderneming speelt due diligence een cruciale rol. Het belang van ESG (Environmental, Social and Governance) en duurzaamheid in deze context wordt steeds groter. Enkele aspecten hieronder illustreren het belang om een volledig beeld te vormen van de betrokken onderneming om tot een correcte waardebepaling te kunnen komen.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Strategisch belang van een toekomstgerichte portfolio<\/h2><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Een toekomstgerichte portfolio is essentieel voor waardecreatie op lange termijn. Ondernemingen die duurzaamheid integreren in hun strategie en businessmodel, slagen er vaker in om in te spelen op toekomstige marktontwikkelingen en regelgeving. Denk bijvoorbeeld aan \u2018recht op reparatie\u2019-wetgeving voor elektronica, de golf van nieuwe verpakkingsregels, recyclagevereisten, de carbon tax en de EU-taxonomie regelgeving die een bepalende rol zal spelen.<\/p>\n<p>Een gerichte ESG due diligence bepaalt welke aspecten voor de onderneming relevant zijn of gaan worden, en of een onderneming in staat is om aan deze eisen te voldoen en hiermee concurrentievoordeel te behalen. Een proactief, anticiperend duurzaamheidsbeleid dat zich vertaalt in een toekomstgerichte portfolio, leidt zonder twijfel tot een hogere werkelijke waarde van de onderneming.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:45px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-left:60px;--awb-padding-left-medium:30px;--awb-padding-left-small:15px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-left:2px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:left;--awb-margin-bottom:15px;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\" style=\"border-radius:7px;\"><img decoding=\"async\" width=\"82\" height=\"60\" title=\"icoon-quotes-bakertilly\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/01\/icon-quotes-bakertilly.svg\" alt class=\"img-responsive wp-image-2415\"\/><\/span><\/div><div class=\"fusion-text fusion-text-3 fusion-text-no-margin post-smaller_txt\" style=\"--awb-font-size:var(--awb-custom_typography_1-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-custom_typography_1-letter-spacing);--awb-text-transform:var(--awb-custom_typography_1-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;--awb-text-font-family:var(--awb-custom_typography_10-font-family);--awb-text-font-weight:var(--awb-custom_typography_10-font-weight);--awb-text-font-style:var(--awb-custom_typography_10-font-style);\"><p>Naast de klassieke financi\u00eble benadering spelen ook duurzaamheidsaspecten alsmaar meer een doorslaggevende rol bij de waardebepaling van een onderneming.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Impact van mogelijke &#8216;stranded assets&#8217;<\/h2><\/div><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>&#8216;Stranded assets&#8217; zijn activa die onverwacht of voortijdig in waarde verminderen of waardeloos worden als gevolg van veranderingen in de duurzaamheidsregelgeving. Denk bijvoorbeeld aan installaties op basis van fossiele brandstoffen in sectoren met een sterke energieafhankelijkheid of hoog energieverbruik, of specifieke verwerkingsinstallaties en\/of gebouwen die niet meer aan de regelgeving voldoen.<\/p>\n<p>Door een grondige analyse kunt u deze risico\u2019s identificeren en hierop anticiperen. Dit is essentieel voor de bescherming van de investeringen en het waarborgen van de toekomstige financi\u00eble gezondheid van de onderneming. Het voorkomen van &#8216;stranded assets&#8217; door een proactief beleid draagt direct bij aan de correcte waardering.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Afhankelijkheid van duurzaamheid in de waardeketen<\/h2><\/div><div class=\"fusion-text fusion-text-5 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Een onderneming is vaak nauw verbonden of zelfs afhankelijk van haar toeleveringsketen en klanten. Een ESG due diligence onderzoekt niet alleen de onderneming zelf, maar kijkt ook naar de afhankelijkheid van duurzaamheid en daaraan gekoppelde zakelijke risico\u2019s binnen de waardeketen. Dit omvat bijvoorbeeld de screening van leveranciers, de arbeidsomstandigheden en ethische praktijken bij de onderaannemers en het verwachtingspatroon van de klant. Het is belangrijk dat een onderneming haar externe afhankelijkheid van duurzaamheid begrijpt en beheerst, om op die manier stabiele en langdurige relaties met klanten en leveranciers te kunnen onderhouden.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">De kost van kapitaal versus duurzaamheid<\/h2><\/div><div class=\"fusion-text fusion-text-6 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Kapitaalverschaffers, zoals banken en investeerders, hechten steeds meer waarde aan duurzaamheid. Ook banken moeten \u201ckleur\u201d bekennen via hun eigen specifieke duurzaamheidsregelgeving zoals de SFDR (Sustainable Finance Disclosure Regulation). Ondernemingen met een aantoonbaar duurzaamheidsbeleid kunnen profiteren van lagere financieringskosten en een bredere toegang tot kapitaal.<\/p>\n<p>Een ESG due diligence kan helpen om te beoordelen of de onderneming voldoet aan de verwachtingen van investeerders en banken, en of zij in staat is om duurzame financieringsvoordelen te realiseren. Kortom: een aantoonbaar duurzaamheidsbeleid verlaagt de kapitaalkosten.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:45px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-bottom:30px;--awb-padding-left:60px;--awb-padding-left-medium:30px;--awb-padding-left-small:15px;--awb-bg-size:cover;--awb-border-color:var(--awb-color1);--awb-border-left:2px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:left;--awb-margin-bottom:15px;--awb-max-width:80px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\" style=\"border-radius:7px;\"><img decoding=\"async\" width=\"82\" height=\"60\" title=\"icoon-quotes-bakertilly\" src=\"https:\/\/bakertilly.be\/wp-content\/uploads\/2025\/01\/icon-quotes-bakertilly.svg\" alt class=\"img-responsive wp-image-2415\"\/><\/span><\/div><div class=\"fusion-text fusion-text-7 fusion-text-no-margin post-smaller_txt\" style=\"--awb-font-size:var(--awb-custom_typography_1-font-size);--awb-line-height:var(--awb-typography3-line-height);--awb-letter-spacing:var(--awb-custom_typography_1-letter-spacing);--awb-text-transform:var(--awb-custom_typography_1-text-transform);--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;--awb-text-font-family:var(--awb-custom_typography_10-font-family);--awb-text-font-weight:var(--awb-custom_typography_10-font-weight);--awb-text-font-style:var(--awb-custom_typography_10-font-style);\"><p>Het integreren van ESG en duurzaamheid in de due diligence bij de aan- of verkoop van een onderneming is een soort verzekeringspolis die de werkelijke waarde van de onderneming toekomstgericht inschat.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Sociale impact: de klant en de medewerker<\/h2><\/div><div class=\"fusion-text fusion-text-8 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Een sterke ESG-strategie kan ook een positieve impact hebben op het aantrekken en aan boord houden van talent. Klanten \u00e9n medewerkers voelen zich alsmaar vaker aangetrokken tot ondernemingen die zich inzetten voor duurzaamheid en hun maatschappelijke verantwoordelijkheid opnemen. Dankzij een ESG due diligence krijgt u inzicht in de arbeidsomstandigheden, gelijkekansenbeleid en maatschappelijke betrokkenheid van de onderneming. Een hoog retentie- en wervingsvermogen binnen de onderneming verhoogt de operationele effici\u00ebntie en stabiliteit, wat de waardeontwikkeling ten goede komt.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"section_two\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:30px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:15px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;text-transform:none;--fontSize:36;line-height:var(--awb-custom_typography_3-line-height);\">Besluit<\/h2><\/div><div class=\"fusion-text fusion-text-9 fusion-text-no-margin\" style=\"--awb-text-color:var(--awb-color8);--awb-margin-bottom:15px;\"><p>Vroeg of laat wordt elke onderneming geconfronteerd met een bepalende &#8211; vaak financi\u00eble &#8211; duurzaamheidsimpact. Het integreren van ESG en duurzaamheid in de due diligence bij de aan- of verkoop van een onderneming is daarom van groot belang. Deze aanpak is als het ware een soort verzekeringspolis die de werkelijke waarde van de onderneming toekomstgericht inschat.<\/p>\n<p>Kort door de bocht zouden we kunnen stellen dat de klassieke financi\u00eble methodes bij de aan- of verkoop van de onderneming een waarde berekent op basis van beschikbare data. De ESG- of duurzaamheidsdoorlichting is een stresstest is die vooral bekijkt hoe weerbaar en toekomstbestendig de waardecreatie is in een snel veranderende wereld waar duurzaamheidregelgeving en -trends een hoofdrol spelen.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1456px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:45px;--awb-padding-right:45px;--awb-padding-bottom:25px;--awb-padding-left:45px;--awb-padding-right-medium:30px;--awb-padding-left-medium:30px;--awb-padding-top-small:30px;--awb-padding-right-small:15px;--awb-padding-bottom-small:10px;--awb-padding-left-small:15px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color6);--awb-bg-color-hover:var(--awb-color6);--awb-bg-size:cover;--awb-border-radius:7px 7px 7px 7px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-color1);--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:30px;--awb-margin-left:0px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:30px;--awb-margin-left-small:0px;--awb-font-size:var(--awb-custom_typography_5-font-size);\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_5-font-family);font-weight:var(--awb-custom_typography_5-font-weight);font-style:var(--awb-custom_typography_5-font-style);margin:0;letter-spacing:var(--awb-custom_typography_5-letter-spacing);text-transform:var(--awb-custom_typography_5-text-transform);font-size:1em;--fontSize:18;--minFontSize:18;line-height:var(--awb-custom_typography_5-line-height);\">De essentie:<\/h3><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-text-color:var(--awb-color1);\"><ul>\n<li>Bij de aan- of verkoop van een onderneming wordt het belang van ESG en duurzaamheid alsmaar groter.<\/li>\n<li>Ondernemingen die duurzaamheid integreren in hun strategie en businessmodel, slagen er vaker in om in te spelen op toekomstige marktontwikkelingen en regelgeving.<\/li>\n<li>Ondernemingen met een aantoonbaar duurzaamheidsbeleid kunnen profiteren van lagere financieringskosten en een bredere toegang tot kapitaal.<\/li>\n<li>Een sterke ESG-positie kan een positieve impact hebben op het aantrekken en aan boord houden van talent.<\/li>\n<li>De ESG due diligence bij de aan- of verkoop van een onderneming is een soort verzekering die de werkelijke waarde van de onderneming toekomstgericht valideert.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Wat bepaalt de waarde van een onderneming? Naast de klassieke financi\u00eble benadering spelen ook duurzaamheidsaspecten alsmaar meer een doorslaggevende rol bij de waardebepaling van een onderneming.<\/p>\n","protected":false},"author":1,"featured_media":11987,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[80,212],"tags":[100],"mediavorm":[126],"class_list":["post-8169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-finance","category-esg-sustainability","tag-shortheader-small","mediavorm-nieuws"],"acf":[],"_links":{"self":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/8169","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/comments?post=8169"}],"version-history":[{"count":0,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/posts\/8169\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/media\/11987"}],"wp:attachment":[{"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/media?parent=8169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/categories?post=8169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/tags?post=8169"},{"taxonomy":"mediavorm","embeddable":true,"href":"https:\/\/bakertilly.be\/nl\/wp-json\/wp\/v2\/mediavorm?post=8169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}