Key Due Diligence Areas in Merger and Acquisition Processes in the Mining Industry

Abstract

The purpose of the article is to present the specifics of the areas of due diligence that should be carried out in relation to mining assets, with particular reference to the copper ore mining sector. Due diligence is an important element of the investment decision making process as part of mergers and acquisitions transactions, as well as in joint ventures or the process of selection of a strategic partner. It allows the acquisition and selection of information to de-termine the risk and potential benefits of accompanying transactions. Due diligence is one of the key factors influencing the further success of M&A transactions, also in the mining sec-tor. The specificity of the operations of companies in the mining industry requires appro-priate modification and adjustment of the areas of due diligence process.