Corporate M&A teams increasingly recognize that transaction outcomes depend on more than financial and strategic considerations.

Human capital is becoming a more prominent factor in deal selection, diligence, integration planning, and long-term value creation. Yet the research reveals that while organizations increasingly acknowledge its importance, many have not fully embedded human capital into the earliest stages of transaction planning.

Produced in association with Mercer, this study benchmarks how active corporate acquirers are incorporating human capital across the M&A lifecycle and highlights where practices continue to evolve.

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Independent research grounded in the practices of active corporate acquirers

Why AI in M&A Diligence Is Gaining Attention

Artificial intelligence is becoming an increasingly important component of the M&A process.

The research suggests corporate acquirers are pursuing AI not simply to improve efficiency, but to expand analytical capacity, strengthen diligence coverage, and enable teams to focus on higher-value activities. The highest-priority objectives include:

  • Exploring what is possible with AI
  • Driving staff toward higher-value activities
  • Reducing internal workload
  • Performing additional diligence within available timelines
  • Identifying risk, anomalies, and potential red flags

The findings suggest organizations view AI as a way to strengthen the diligence process while improving how transaction teams allocate their time and expertise.

How Corporate M&A
Teams Are Using AI in
Due Diligence

AI adoption is concentrated in practical applications that can support transaction teams immediately. The most common uses include:

  • Summarizing complex documents for review
  • Researching unfamiliar markets and industries
  • Reviewing legal agreements
  • Translating documentsMaintaining deal velocity through workflow tracking
  • Reviewing financials and quality of earnings

Document review and market research have emerged as the most established applications, while more advanced use cases continue to move from pilot programs into broader deployment.

AI Adoption Is Expanding Across Multiple Use Cases

The research indicates that AI is no longer limited to isolated experiments or single-purpose applications.

Roughly two thirds of respondents report using AI across multiple diligence activities, with a meaningful group applying AI across ten or more use cases.

This suggests adoption is broadening beyond basic productivity applications and becoming increasingly integrated into transaction execution.

Additional Areas Covered

The report also examines:

  • AI adoption within integration planning
  • Risk identification and anomaly detection
  • Trust in AI-generated work product
  • Agentic AI and autonomous diligence capabilities
  • Future expectations for AI-enabled transaction execution
  • Emerging practices across corporate acquirers

Research Design

This study reflects direct input from corporate acquirers active in the US market.

  • 100+ corporate acquirers
  • Cross-functional participation across Corporate Development, Legal, Human Resources, Integration, and operating leadership
  • Survey data supported by practitioner interviews
  • Focus on real transaction environments and active deal teams

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The full report includes detailed findings, supporting data, and practitioner perspectives across each area.

Includes executive summary, detailed analysis, and key findings

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Research Partner

Intralinks, an SS&C company, is the AI-enabled dealmaking platform for high-stakes transactions. Trusted by global investment banks, private equity firms, law firms and corporations, Intralinks helps deal teams manage diligence, collaboration, and execution across mergers and acquisitions, capital raising, restructurings and other strategic transactions. Through innovations such as DealCentre AI, Intralinks is extending its secure dealmaking foundation with AI-powered capabilities and ecosystem integrations that help customers work faster while maintaining control, governance, and trust.

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