Imagine this: you are about to acquire a company. The financials look solid. The market is promising. And they score well on ESG too. But one critical question is still rarely asked: what does this company actually do with AI — or, more to the point, what does it not do?
We now look at everything during due diligence: financial, legal, operational, ESG... But AI? That barely gets a paragraph. And yet it may well be the most decisive factor in determining an organisation's future resilience.
AI is the New Core Infrastructure
AI is no longer a trend. It is a structural component of how companies compete, innovate, and scale. Just as we have grown accustomed to examining sustainability or digital maturity, we must (opent in nieuw venster) also assess a company's AI maturity.
Does the company have a clear AI strategy? Is data being used intelligently? Are there internal AI initiatives — or, conversely, fear and reluctance? Is there attention to AI ethics and governance? All of these are questions that speak to the organisation's agility and forward-thinking orientation.
What You Don't See Can Cost You Dearly
An organisation that completely ignores AI has not only fallen behind on efficiency, but is also exposed to strategic risk. Think of missed opportunities for automation, misalignment of human resources, or simply: not being ready for tomorrow's competition.
Conversely, a company that intelligently integrates AI into its processes, customer engagement, or product development may be worth considerably more than initially apparent.
And just as with ESG, it is not only about what exists today, but about how mature the organisation is in its approach to structural change of this nature.
AI Will Become as Important as ESG in Due Diligence
Ten years ago, sustainability was barely on the radar during acquisitions. Now ESG due diligence is standard. The same will happen with AI. Not because regulators require it, but because it is simply good practice.
Acquisitions are increasingly about future potential rather than historical performance alone. And AI is inextricably linked to that.
Time for a Mindset Shift
When you assess an acquisition candidate today, look not only at what the company has done, but also at where it can go. And to what extent AI plays a role in that — or is being ignored.
AI due diligence is not a separate track, but a new lens to be added to the existing process. Just as with ESG, it is about risks, opportunities, and maturity.
So: bring AI into your analysis. Probe deeper. Look under the bonnet. Because companies that understand AI have the advantage. And companies that do not will, in time, be overtaken. Possibly by the very company you chose not to acquire today.