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

maduediligencechecklist.co.uk

The UK M&A Due Diligence Checklist

Schedule

XI

Environmental

Contaminated land, permits, ESA, waste.

  • XI.1
    Commission Phase I ESA on every owned and leased operational site.
    Severity A
  • XI.2
    Commission Phase II ESA (intrusive) where Phase I flags potential contamination.
    Severity ABuy-side
  • XI.3
    Review Part IIA EPA 1990 contaminated-land risk and any local-authority notices.[EPA 1990]
    Severity A
  • XI.4
    Obtain environmental permits (EPR 2016) and confirm compliance history.[EPR 2016]
    Severity B
  • XI.5
    Confirm any EA enforcement, prosecution or improvement notice.[Environment Agency]
    Severity A
  • XI.6
    Review waste-carrier and waste-management licences.
    Severity B
  • XI.7
    Confirm UKETS / SECR compliance and reporting cycle.[SECR]
    Severity B
  • XI.8
    Identify any historic hydrocarbon or solvent storage on site.
    Severity B
  • XI.9
    Confirm environmental insurance cover for legacy liabilities.
    Severity B
  • XI.10
    Review TCFD-aligned climate disclosures if filed.
    Severity C
  • XI.11
    Confirm fluorinated-gas register if HVAC > 5 tCO2e.
    Severity C
  • XI.12
    Identify any biodiversity-net-gain liabilities under development sites.
    Severity C
Reviewed by Oliver Wakefield-Smith, Founder, Digital SignetLast verified 21 June 2026Schedule XI

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