in the course of the due diligence period of a transaction, Churchill Asset Management evaluates ESG-linked challenges that might impact a firm's operations and track record. they have got created a comprehensive ESG https://blogs.cornell.edu/advancedrevenuemanagement12/2012/03/28/revenue-management-in-nail-salon-industry-selling-your-time-and-space/comment-page-196/#comment-489925