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Sustainability

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WISE Consulting is an independent advisory firm specializing in Mergers and Acquisitions (M&A), corporate restructuring, and strategic and financial consulting.

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Recognizing its role in the investment ecosystem and its influence on sustainable value creation, WISE Consulting adopts this Sustainability Policy to guide its conduct according to the principles of Environmental, Social, and Governance (ESG) responsibility.


The policy aligns with international best practices and the United Nations Principles for Responsible Investment (UN PRI).

1. Commitment to the UN Principles for Responsible Investment (PRI)

​In 2025, WISE Consulting became an official signatory of the United Nations Principles for Responsible Investment (PRI), reinforcing its commitment to an ethical and sustainable approach in financial and strategic advisory.

The PRI provide a global framework for integrating ESG considerations into investment and advisory processes, promoting a more transparent, resilient, and long-term economic system.

As a trusted M&A advisor, WISE Consulting acknowledges its responsibility to:

  • Integrate ESG factors into analyses, recommendations, and due diligence processes;

  • Promote sustainable business practices among clients, partners, and investors;

  • Contribute to the transition toward a fairer and greener economy.

2. Integration of Sustainability Risks in M&A Advisory Processes

​Under Regulation (EU) 2019/2088 (SFDR), a sustainability risk is defined as any environmental, social, or governance event or condition that could have a material negative impact on the value, reputation, or performance of a company.

As a diligent and independent advisor, WISE Consulting integrates ESG risk assessment into all phases of its M&A advisory process - from origination to post-transaction integration - ensuring that recommendations are informed, balanced, and sustainable.

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Guiding Principles

  1. Commitment: ESG risks are assessed alongside traditional financial, operational, and strategic risks.

  2. Adaptability: ESG analysis is tailored to the nature, size, and sector of each transaction or target company.

  3. Proportionality: The depth of ESG evaluation is proportional to the transaction’s scale and potential stakeholder impact.

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Integration across the M&A lifecycle

  • Origination & Screening: Identification of opportunities includes ESG risk mapping by industry and company reputation.

  • Analysis & Valuation: ESG factors are incorporated into valuation models and strategic assessments.

  • Due Diligence: When applicable, legal and financial due diligence processes include ESG analyses with input from external experts.

  • Structuring & Negotiation: ESG findings may inform contractual clauses, warranties, and mitigation measures.

  • Post-Transaction Support: WISE Consulting assists clients in embedding ESG practices and governance improvements within acquired entities.

3. Non-Consideration of Adverse Impacts on Sustainability Factors

WISE Consulting does not fall within the category of large financial market participants as defined in Article 4(3) and (4) of the SFDR.

While the firm operates under a responsible advisory framework, it does not formally or systematically consider adverse sustainability impacts in its advice or analysis, due to the following:

  • WISE Consulting does not manage investment funds nor act as an institutional investor;

  • The availability and consistency of ESG data for privately held companies remain limited;

  • Obtaining and verifying detailed ESG metrics would impose disproportionate costs given the advisory nature and scale of the firm’s operations.

Nonetheless, WISE Consulting remains committed to continuous improvement and will periodically review this approach as ESG data availability and regulatory frameworks evolve.

​4. Remuneration Policy

​WISE Consulting acknowledges that a sound remuneration policy is essential to ensure alignment of interests, transparency, and motivation across its teams.

Currently, ESG factors are not explicitly embedded in the remuneration framework because:

  • The company is not subject to SFDR Articles 8 or 9;

  • The M&A advisory sector lacks standardized ESG performance indicators that can be objectively applied to individual compensation.

However, WISE Consulting is committed to progressively incorporating ESG objectives -particularly regarding ethics, diversity, social responsibility, and corporate governance -into performance and incentive systems in the future.

5. Review and Disclosure

​This policy will be reviewed annually, or whenever significant legislative, regulatory, or operational changes occur.
Any updates will be communicated transparently to employees, clients, and stakeholders.

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Approved by the Board of Directors
Lisbon, October 2025

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