[Sujit Prasad]

Due diligence has always been a critical step in mergers and acquisitions, but in today’s global deal environment its scope is expanding beyond traditional financial and legal checks. Companies are now evaluating areas such as cybersecurity risks, ESG performance, cultural compatibility and digital capabilities before completing a transaction. As cross-border deals become more complex, effective due diligence can significantly reduce integration risks and protect long-term deal value. Should modern due diligence place greater emphasis on cultural, technological and ESG factors alongside traditional financial analysis?

[Saeedeh Sadjadi]

I completely agree that modern due diligence needs to evolve beyond the traditional financial and legal focus. In today’s deal environment, cultural alignment, technology maturity, cybersecurity resilience, and ESG performance are not “add‑ons” – they are core value drivers that directly influence integration success and long‑term performance. A company may look strong on paper, but if its culture is incompatible, its systems are outdated, or its ESG risks are underestimated, the deal can quickly become far more costly than expected. As cross‑border transactions become more complex and stakeholder expectations rise, expanding due diligence into these areas isn’t optional – it’s essential for protecting value and avoiding unpleasant surprises post‑close. The strongest acquirers are those that treat cultural, technological, and ESG due diligence with the same rigor as financial analysis.

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