The future of due diligence

Traditional due diligence likely isn’t enough for today’s deal. Not for dealmakers who are under greater pressure to maximize business value for the long term. Just as it’s not enough for companies and investors stepping outside of their core business or sector in search of opportunities that will help them refine and optimize their corporate portfolios, or gain access to new technologies, service capabilities, markets and more. 

Restricting due diligence to a business’ financial matters, could expose dealmakers to unforeseen risks. This could jeopardize their strategic and operational goals, while leaving value creation opportunities untapped. It can also limit investors from identifying business performance improvements that could deliver long-term financial returns.

Traditionally, due diligence has primarily focused on capturing a clearer picture of a business's financial health, encompassing historical sales, costs, and future performance projections. This is not enough in today's environment.

Thailand's M&A landscape is experiencing increased complexity due to macroeconomic challenges, prompting businesses to pursue diversification and asset allocation across various sectors. The convergence of these challenges along with digital disruption, the surge of data, and evolving ESG priorities brings in new risks and opportunities which were previously overlooked in traditional deal models.

In this report, KPMG shares a more complete view of due diligence that considers a wider aperture of risks and identifies performance improvements to help deliver a deal’s longer-term value potentials. It also explores the required capabilities and tools, including advanced data analytics and technologies, deep sector specialization and access to value driver trees, to deliver deeper, more expansive insights into a deal’s risks and opportunities.