
REGULATIONS & STANDARDS
®
Regulatory alignment that
strengthens decisions and capital outcomes
For private equity-backed and listed companies, sustainability regulation is no longer a peripheral compliance issue. It is increasingly shaping valuation, diligence outcomes, access to capital, and exit or market credibility.
Frameworks such as CSRD / ESRS and IFRS Sustainability Disclosure Standards (S1 & S2) are converging with investor expectations, creating a more demanding environment for governance, data integrity, decision transparency, and assurance.
We work with PE-backed and listed businesses to ensure regulatory alignment supports value creation, capital confidence, and transaction readiness, rather than introducing friction, delay, or risk.

Regulation in PE-Backed or Listed Companies
Unlike diversified public-sector or mission-led organisations,
PE-backed and listed companies face compressed timelines
and asymmetric risk:
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Regulatory disclosures are scrutinised during:
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Capital raises and refinancings
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Buy-side and sell-side diligence
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IPO preparation and ongoing market disclosures
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Inconsistencies between sustainability reporting, strategy, and financial narratives are quickly challenged
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Weak governance or poorly evidenced materiality can directly affect:
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Valuation
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Deal terms
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Exit timing
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Cost of capital
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The risk is not simply non-compliance — it is value erosion and execution delay.

Governance Built for Assurance, Scrutiny, & Capital Events
In PE-backed and listed environments, governance must be clear, efficient, and auditable.
We support:
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Board and committee oversight structures aligned to regulatory expectations
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Clear executive accountability for sustainability-related risks and opportunities
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Integration of sustainability into:
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Enterprise risk management
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Investment approval and capital allocation
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Performance management
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This reduces reliance on informal knowledge and increases confidence during diligence and assurance.

We help ensure sustainability disclosures:
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Reflect how the business actually operates and makes decisions
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Are consistent with investor presentations, financing documents, and transaction materials
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Support credible transition, resilience, and growth narratives relevant to buyers, lenders, and public markets
The objective is coherence across reporting, strategy, and capital communications.
Double Materiality as a Value and Risk Filter
We treat double materiality as a commercial prioritisation tool, not a disclosure exercise.

Our approach:
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Identifies sustainability topics that materially influence enterprise value, risk pricing, and exit narratives
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Avoids unfocused topic sprawl that creates assurance and diligence risk
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Produces defensible, decision-relevant outputs that align with:
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Investment theses
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Portfolio strategies
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Equity stories
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Implications for Value, Capital, & Transaction Outcomes
For PE-backed and listed companies, poorly integrated regulatory responses increasingly lead to:
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Prolonged diligence processes
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Value leakage through risk repricing
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Reduced investor confidence
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Increased assurance and remediation costs
Well-integrated approaches support:
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Faster, more confident capital and transaction processes
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Clearer equity and value-creation narratives
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Reduced regulatory and reputational risk at exit or market events
Re-X Global works to ensure regulatory alignment reinforces the investment case, rather than undermining it.

Board Accountability
For PE-backed and listed companies, sustainability regulation has become a board-level value and risk issue, not a technical reporting matter.
Regulators, investors, lenders, and buyers increasingly expect boards to demonstrate:
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Informed oversight of sustainability-related risks and opportunities
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Clear links between sustainability, strategy, and financial performance
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Confidence that disclosures reflect how decisions are actually made

Boards should expect to oversee and challenge:
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Double materiality outcomes and how these influence strategy, risk, and capital allocation
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Governance arrangements showing:
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Clear ownership
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Effective escalation
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Integration with financial and risk oversight
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Consistency between:
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CSRD / ESRS disclosures
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Investor communications
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Transaction and financing narratives
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Readiness for assurance, diligence, and regulatory review
How We Support Executives, Boards and Investors
Re-X Global works with:
:- to translate regulatory requirements into clear governance, decision, and reporting frameworks that support value creation, capital confidence, and exit readiness.
What “good” looks like at board level:
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Sustainability topics are prioritised based on value, risk, and decision relevance
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Sustainability considerations are embedded into strategy, risk, and capital discussions
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Disclosures are coherent, defensible, and aligned with the investment case
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The board can evidence active, informed oversight, not passive approval