Due diligence is supposed to reduce risk – yet so many surprises still emerge after closing. As deals become more complex, DD has expanded from financials and legal checks to cybersecurity, culture, ESG, digital maturity, supply‑chain resilience, and even technical debt. But despite this broader scope, many acquirers still treat DD as a box‑ticking exercise rather than a true predictor of post‑deal success.
Which area of due diligence do you believe is still the most underestimated – the one that silently determines whether the integration will thrive or fail – and why?