The novel coronavirus (COVID-19) pandemic has had, and will continue to have, a significant impact on the global economy, businesses and individuals. This memorandum summarizes the ways in which we have seen COVID-19 impact the environmental, health and safety aspects of transactions, including with respect to due diligence, financing, and representations and warranties insurance for M&A deals. The memo also discusses COVID-19’s impact on environmental compliance, including recent U.S. federal and state policies that may ease certain compliance deadlines and requirements.