Due Diligence
Définition
La Due Diligence is a thorough investigation process conducted by an investor, buyer, or other party prior to entering into an investment, merger, or acquisition agreement. This process aims to verify all financial, legal, operational, and commercial aspects of the target business in order to identify potential risks and opportunities. It includes the analysis of financial statements, commercial contracts, intellectual property, human resource management, and regulatory compliance. Due diligence makes it possible to validate the information provided by the selling party and to assess the real value of the company before any transaction. It is essential for making informed decisions and avoiding unpleasant surprises after the conclusion of the agreement. A well-executed due diligence process reduces the financial, legal, and strategic risks associated with the transaction.