Risk is a big concern for anyone contemplating investing in new, especially innovative ventures. However, if successful, the returns can be extraordinary, serving as an impetus for many venture capitalists to provide greater funding. Still, many new ventures never see the end of the tunnel, and...

The European Commission is planning a new regulation for mandatory human rights and environmental due diligence (Due Diligence Directive) as part of the Sustainable Corporate Governance initiative. The longawaited EU proposal is expected to have requirements that go far beyond the German Act on...

Since the introduction of a human rights chapter in the 2011 OECD Guidelines for Multinational Enterprises, National Contact Points (NCPs) have been increasingly dealing with specific instances referring to human rights violations by companies. According to the Organisation for Economic...

To meet its responsibility to respect human rights under the 2011 UN Guiding Principles and Business and Human Rights, a corporation must conduct human rights due diligence. To be effective, human rights due diligence must be embedded into corporate culture through effective leadership that is...

The Rana Plaza tragedy demonstrated the need to regulate companies which use subsidiaries, subcontractors and suppliers to carry out underpaid work, without consideration for core humanitarian principles, including trade union and workers’ rights. Structures permitting companies to profit from...

What insights does the Covid-19 pandemic provide regarding how to refocus cultural due diligence to ensure successful firm integration in mergers and acquisitions (“M&A”) transactions? The question seems particularly pressing considering a number of prominent planned acquisitions have been...

The purpose of this study is to provide a hybrid group decision-making approach to evaluate fintech-based financial alternatives for green energy investment projects. First, the multidimensional factors of due diligence for fintech-based financing alternatives of green energy investment projects...

The discussion on the need for mandatory human rights due diligence (HRDD) requirements has permeated the interests of policy makers, civil society organizations and international organizations. The current trend on the adoption of domestic legislation concerning HRDD standards shows a variety...

India has been set on a pedestal as a lucrative destination for foreign investment in the recent past. Its large labour force, powerful wealth, and untapped resources are fueling the Indian economy. Ever since India opened its doors to the global market, many foreign-based firms have been...

KPMG is one of the leading audit and accounting firms globally - the Big Four. Due to the recent regulations and the increasing globalization, the Big Four are required to differentiate. The literature review shows that the largest accounting firms are reasonably similar in terms of operations,...

The paper aims at assessing and analyzing elements of due diligence in existing international trade agreements. Relevant elements include obligations to cooperate, to negotiate in good faith, to notify measures which could be harmful to other countries, to take the effects of measures on other...

Due diligence is common practice prior to the execution of corporate or real estate transactions. We propose a model of the due diligence process and analyze its effect on prices, payoffs, the likelihood of deal completion, and the distribution of completion times. In our model, if the seller...

Before deciding to invest, companies and investors will perform background research on the uncertainties and risks associated with the proposed investment. For natural resource projects, there are risks around geology, market and price developments, construction delays, operations, regulatory...

Cryptocurrencies and digital assets are increasingly garnering interest from institutional investors. This is on top of the already strong support in place for cryptocurrencies such as Bitcoin from the retail investor. With this rapid growth has come a series of complex operational and...

Crowdfunding platform due diligence comprises background checks, site visits, credit checks, cross-checks, account monitoring, and third party proof on funding projects. We evaluate the factors associated with platforms' compliance expenses, and their due diligence application. We find that due...

An initial set of seven procedures is developed for assessing a company's common stock. A second set of ten procedures is developed for performing stealth or external financial (forensic) analysis on a company's common stock. Also, a set of eight corporate governance principles, developed in...

Crowdfunding platform due diligence comprises background checks, site visits, credit checks, cross-checks, account monitoring, and third party proof on funding projects. We evaluate the factors associated with platforms' compliance expenses, and their due diligence application. We find that due...

Risk is a big concern for anyone contemplating investing in new, especially innovative ventures. However, if successful, the returns can be extraordinary, serving as an impetus for many venture capitalists to provide greater funding. Still, many new ventures never see the end of the tunnel, and...

A merger or acquisition is one of the most significant events in the life of a firm and the consequences thereof are multi-faceted: Directors’ fiduciary duties, shareholders’ rights, valuation methods, structuring, and financing of the deal, to cite a few. Moreover, it requires an army of...

In the global environment, organizations around the world are constantly facing challenges to build competitive advantage. “The global world is characterized by more competition, diverse workforce, continuously changing customer needs, and new technology changes”(Gupta, 2011, p. 510). Given...