Board Perspectives: Risk Oversight, Issue 175

How has the due diligence process changed in recent years? For sure, the complexity of certain topics, such as environmental impacts, the supply chain, cybersecurity and data privacy, has increased. Whether an acquisition is a stand-alone, complementary entity or an integration, the due diligence process is undergoing a paradigm shift due to the higher cost of funding and the impact of failed transactions. Boards should expect a more aggressive focus on due diligence.

This issue of Board Perspectives suggests the most important questions directors should ask during the due diligence process.