Environmental, Social and Governance (ESG) considerations have become critical in the realm of operational due diligence, as they provide insights into a company's ethical impact, sustainability practices, and resilience against risks. Integrating ESG factors into due diligence helps investors and stakeholders assess a company’s long-term viability and risk management. From an environmental perspective, operational due diligence examines a company’s resource usage, emissions, waste management, and energy efficiency. Social factors evaluate labor practices, community impact, diversity, and safety standards, ensuring the company aligns with ethical standards and community expectations. Governance involves examining leadership practices, regulatory compliance, board diversity, and transparency.