Finanční a ESG due diligence v rámci mezinárodních fúzí a akvizic v sektoru logistiky: případová studie fiktivní společnosti „LogiNet“

This master’s thesis examines financial and ESG due diligence in international mergers and acquisitions within the logistics sector, focusing on the last-mile and out-of-home delivery sub-sector. The aim is to identify the specifics of financial due diligence in logistics acquisitions and assess the role of ESG due diligence as a complementary part of investment decision-making. The thesis outlines the key principles of M&A transactions, the due diligence process, financial due diligence and ESG due diligence. The practical part is based on a qualitative case study of the fictional company LogiNet. The analysis assesses historical financial performance, EBITDA, net working capital and net debt adjustments, as well as key ESG factors and their impact on company value. The findings show that, alongside financial indicators, ESG factors are becoming increasingly important in M&A transactions and may influence target company valuation, transaction structure and investor decisions.