Кейсы и публикации
Публикация: Due Diligence чек-лист для M&A 2026 — 300+ пунктов по коммерческому, финансовому, правовому, техническому, ESG, интеграционному
Workstreams (300+ пунктов):
- Commercial DD (60): TAM/SAM/SOM, unit economics, customer concentration, churn/NRR, competitive positioning, pricing power, channel strategy, brand health.
- Financial DD (70): QoE (quality of earnings), working capital, revenue recognition, debt/covenants, tax exposures, related party transactions, carve-out adjustments.
- Legal/Regulatory DD (55): Litigation, IP, contracts (change-of-control, assignment), regulatory licenses, sanctions/compliance, data privacy, employment, antitrust.
- Technical DD (50): Architecture, security, scalability, team, IP, tech debt, AI/ML governance, data practices, open source.
- ESG & Sustainability DD (35): Carbon footprint, supply chain labor, diversity, governance, regulatory horizon (CSDDD, CSRD, SEC Climate), transition risk.
- Integration DD (30): Synergy validation, cultural assessment, systems integration, people retention, TSA scope, Day-1 readiness.
2026 Emerging Risks (New Sections):
- AI Governance: Model inventory, training data provenance, bias testing, explainability, regulatory compliance (EU AI Act), IP ownership of generated content.
- Crypto/Digital Assets Exposure: Treasury holdings, revenue from crypto, DeFi protocols, custody, regulatory licensing (MiCA, US stablecoin bill).
- Supply Chain Resilience: Single-source dependencies, geographic concentration, Tier-2/3 visibility, force majeure history.
- Regulatory Horizon Scanning: Pending legislation impact (AI Act, CSDDD, MiCA, SEC rules, 115-ФЗ amendments).
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