Mergers and Acquisitions Due Diligence | マーサージャパン

Mergers and Acquisitions

M&A Due Diligence

Human Capital Due Diligence, A Blueprint for Success

In a seller’s market, transactions are fast-paced; deals are closed with less information than is ideal, and the risks are high. In a buyer’s market, risk is weighed more carefully. Private equity and strategic buyers have significantly different requirements around due diligence. A financial buyer’s interest may be limited to only those risks that impact valuation, whereas corporate buyers need to consider factors that have long-term implications.

Due Diligence and Deal Flow

Providing due diligence for this dynamic marketplace requires real-world, practical, and tactical experience. At Mercer, we’ve developed a comprehensive road map to guide clients through the M&A process. We’ve set up frameworks that help clients recognize risks and examine potential financial, fiscal, legal, operational, and administrative pitfalls. Our HR expertise allows us to identify human capital risks, including management team and key employee compensation, pension risks, high employee turnover, difficult labor relations, and local regulations.

Reverse Due Diligence

A seller’s view of a transaction differs significantly from a buyer’s. Sellers need to take a level, objective view of the proposed transaction to correctly identify issues and red flags — and that’s something many sellers aren’t capable of doing. Mercer helps sellers identify ring fences and risk, and quantify liabilities so they can proactively mitigate or reverse issues to maximize monetization upon exit.

Global Resources and Compressed Timeframes

Mercer’s global footprint means we can have due diligence experts on site in as little as 24 hours. Having resources who speak the language and know the local laws is a distinct advantage. It allows us to perform due diligence quickly and more accurately, which is vital during a seller’s market.


Real-World Intelligence

Mercer provides hard-nosed, timely, and in-depth information to buyers and sellers for both private equity firms and corporations. Unlike some firms that merely include HR due diligence as a service, it’s our core competence. We have firsthand, hard-won experience across the full spectrum of HR disciplines, and, of course, we have the ability to perform due diligence on everything that hits a firm’s balance sheet related to human capital.

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目指すべき姿に対する主要なギャップを既得情報等から考察し、将来のM&Aの目的を見据えた重要課題を想定して、より効果的、且つ効率的なデューデリジェンスに繋げます。主としてデスクトップサーチにより、公開されている情報を収集・分析し、統合フィット診断報告書として、あるいはHRDD報告書の一部としてご報告します。Leadership、Rewards & Recognition、Work Force、Performance Management & Engagement、Communication、Cultureの6項目をニーズに応じて調整します。






買収先のExecutiveおよびKey employeeに対し、リーダーシップの実力とポテンシャルを把握して、現経営者の退職・交代を想定した後継者プラニング(サクセションプラン)や、買収後の業容の拡大に伴う経営人材のリソースプラニングに活用します。人数規模・重要性に応じて、インタビュー・オンラインツール等を用いたアセスメントを行い、判明した事項、課題、人材活用と育成の方向性を踏まえた個人別レポートを作成します。また、これら判明事項を踏まえた買収先経営チームトランジションの討議を支援します。