Features of conducting the due diligence procedure during martial arts in Ukraine

Mukonin Olexandr
Postgraduate Student, Department of Economics, Law and Business Administration, Odesa National Economic University, Odesa, Ukraine, E-mail:advokat.mukonin@gmail.com, ORCID: https://orcid.org/0009-0008-8770-0080

Cite this article:

Mukonin O. (2025) Features of conducting the due diligence procedure during martial arts in Ukraine. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Osoblyvosti provedennja procedury dju dilidzhens pid chas vojennogo stanu v Ukraini.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 2 (327), pp.104-111.

Abstract

During the period of martial law in Ukraine, the efficiency of enterprises can be increased by mergers or acquisitions. In order to identify all possible risks when merging enterprises, it is advisable to conduct a due diligence procedure - a comprehensive analysis of the activities of companies. The purpose of this article is to study in detail the procedure for conducting due diligence during mergers and acquisitions of enterprises during martial law. The article highlights the definition of due diligence, its legislative conditions in Ukraine, as well as the types of due diligence that are most often used. The research used scientific methods of observation, systematization, generalization and comparison. The features of the merger and acquisition market, investments in the most attractive sectors of the Ukrainian economy were studied. Due diligence is a comprehensive and systematic process of assessing, verifying, and analyzing information before making business decisions, investments, partnerships, or acquisitions. It helps identify risks, opportunities, and compliance issues. The due diligence procedure for martial law in Ukraine involves a thorough examination of legal, financial, and operational aspects to mitigate risks and ensure compliance with national standards. The due diligence procedure during martial law in Ukraine becomes especially important due to increased risks and the need to comply with national regulations. It involves a detailed analysis of legal, financial, and operational aspects to minimize risks and ensure adherence to national standards. First and foremost, it is essential to thoroughly check the legal compliance of the business under martial law. This includes reviewing temporary restrictions or changes in legislation that may affect operations, as well as verifying whether licenses, permits, and agreements need to be adjusted during martial law. It is also important to assess potential risks related to non-compliance with temporary regulations or violations of legal norms. The main difficulties in conducting the due diligence procedure during the situation caused by martial law were identified. Recommendations were given for greater efficiency in implementing the due diligence procedure for Ukrainian enterprises.

Keywords

due diligence, mergers, acquisitions, investment transactions, risk, enterprise, association..

JEL classification:L260; K200; М210;DOI: https://doi.org/10.32680/2409-9260-2025-2-327-104-111

UD classification:657.6. 334

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