{"id":4052,"date":"2026-07-28T10:40:15","date_gmt":"2026-07-28T08:40:15","guid":{"rendered":"https:\/\/eterrapartners.com\/?p=4052"},"modified":"2026-07-28T10:40:16","modified_gmt":"2026-07-28T08:40:16","slug":"sta-je-due-diligence-4","status":"publish","type":"post","link":"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/","title":{"rendered":"\u0160ta je due diligence?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4052\" class=\"elementor elementor-4052 elementor-4050\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a20444 e-con-full e-flex e-con e-parent\" data-id=\"0a20444\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cf7fab5 e-con-full e-flex e-con e-child\" data-id=\"cf7fab5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e150ee elementor-widget elementor-widget-heading\" data-id=\"8e150ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Najva\u017enije \u0161to treba zapamtiti:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c5cad2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4c5cad2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Due diligence je strukturisana prethodna provera (audit) koja omogu\u0107ava identifikovanje skrivenih rizika (poreskih obaveza, sudskih sporova, zavisnosti od kupaca, osporavane intelektualne svojine) pre ulaska u akviziciju, prikupljanje sredstava (lev\u00e9e de fonds) ili strate\u0161ko partnerstvo.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Postoji nekoliko komplementarnih vrsta due diligence-a: finansijski, pravni, poreski, komercijalni, tehnolo\u0161ki, ESG, antikorupcijski, kao i due diligence integriteta i reputacije. Obim koji treba pokriti zavisi od prirode i slo\u017eenosti same operacije. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ve\u0161ta\u010dka inteligencija transformi\u0161e ovu praksu omogu\u0107avaju\u0107i smanjenje vremena posve\u0107enog analizi dokumenata i do 70%, ali ona ne zamenjuje ljudsku procenu kada su u pitanju osetljive ta\u010dke.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Comprendre cette norme, c'est se doter d'un outil de gouvernance solide et reconnu partout dans le monde. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89e79ef e-con-full e-flex e-con e-parent\" data-id=\"89e79ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1cb839b elementor-widget elementor-widget-heading\" data-id=\"1cb839b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que la norme ISO 37001 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6e328e e-con-full e-flex e-con e-parent\" data-id=\"c6e328e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e06f0a elementor-widget elementor-widget-text-editor\" data-id=\"9e06f0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Izraz poti\u010de iz ameri\u010dkog<\/span> <b>engleskog pravnog jezika<\/b><span style=\"font-weight: 400;\">a pro\u0161irio se nakon dono\u0161enja Zakona o hartijama od vrednosti (Securities Act) iz 1933. godine. Na francuskom se koriste izrazi &#8222;diligence raisonnable&#8220; (du\u017ena pa\u017enja), &#8222;audit pr\u00e9alable&#8220; (prethodna provera), &#8222;audit d&#8217;acquisition&#8220; (revizija akvizicije) ili &#8222;v\u00e9rifications n\u00e9cessaires&#8220; (neophodne provere). U poslovnoj praksi, termin se ustalio od 1900-ih godina jer bolje opisuje metodologiju nego jednostavnu, jednokratnu proveru.  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5601177 e-con-full e-flex e-con e-child\" data-id=\"5601177\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a1f9da elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"7a1f9da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/eterrapartners.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-compass\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t\u00cates-vous prot\u00e9g\u00e9 contre le risque de corruption ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNos experts vous aident \u00e0 \u00e9valuer vos failles et structurer votre dispositif\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/eterrapartners.com\/sr\/kontaktirajte-eterra-partnere\/\">\n\t\t\t\t\t\tDemander un diagnostic gratuit\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3da6670 e-con-full e-flex e-con e-child\" data-id=\"3da6670\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc73d4e elementor-widget elementor-widget-heading\" data-id=\"cc73d4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Poreklo i prevod termina<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e78ab9 elementor-widget elementor-widget-text-editor\" data-id=\"9e78ab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Due diligence je dobrovoljan postupak pokrenut <\/b><span style=\"font-weight: 400;\">na inicijativu kompanije ili investitora<\/span>. <b>Sa druge strane, &#8222;devoir de vigilance&#8220; (du\u017enost pa\u017enje) je zakonska obaveza proistekla<\/b><span style=\"font-weight: 400;\"> iz francuskog zakona od 27. marta 2017. godine, koja se name\u0107e velikim kompanijama sa vi\u0161e od 5.000 zaposlenih u Francuskoj. Ova dva koncepta se prepli\u0107u, ali se ne sastoje od istih elemenata. Glavne povezane zakonske obaveze:  <\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zakon Sapin II: spre\u010davanje korupcije i kontrola tre\u0107ih lica.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GDPR: za\u0161tita podataka i upravljanje obradom podataka.<br\/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Du\u017enost pa\u017enje (Devoir de vigilance): identifikovanje povreda osnovnih prava.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CSRD: izve\u0161tavanje o odr\u017eivosti i pouzdanost ESG informacija.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AI Act: klasifikacija rizika i uskla\u0111enost sistema ve\u0161ta\u010dke inteligencije.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c1a7d0 elementor-widget elementor-widget-image\" data-id=\"4c1a7d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"530\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-reunion-conformite.webp\" class=\"attachment-large size-large wp-image-4067\" alt=\"\u00c9quipe en r\u00e9union analysant la mise en place d&apos;un syst\u00e8me de management ISO 37001 dans l&apos;entreprise\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-reunion-conformite.webp 830w, https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-reunion-conformite-300x199.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-reunion-conformite-768x509.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b856e6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b856e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a41016d e-con-full e-flex e-con e-child\" data-id=\"a41016d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11283cb elementor-widget elementor-widget-heading\" data-id=\"11283cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Identifikovanje skrivenih rizika pre dono\u0161enja odluke<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd68313 elementor-widget elementor-widget-text-editor\" data-id=\"cd68313\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Zvani\u010dni dokumenti pru\u017eaju korisnu, ali nepotpunu sliku<\/b><span style=\"font-weight: 400;\">. Duboki proces due diligence-a otkriva poreske obaveze, radne sporove, vanbilansne dugove, zavisnost od jednog kupca, osporavanu intelektualnu svojinu ili sistem ve\u0161ta\u010dke inteligencije koji je van regulatornog okvira. Najskuplji rizici se uo\u010davaju tek kroz unakrsnu analizu dokumenata i intervjue, a retko iz spontanih izjava.<br\/> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fad06e3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fad06e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29a30f0 e-con-full e-flex e-con e-child\" data-id=\"29a30f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-707a818 elementor-widget elementor-widget-heading\" data-id=\"707a818\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Osiguravanje procene vrednosti i pregovaranje na osnovu ta\u010dnih informacija<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fdc722 elementor-widget elementor-widget-text-editor\" data-id=\"8fdc722\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Finansijski due diligence omogu\u0107ava prilago\u0111avanje cene ukoliko se identifikuju rizici. On tako\u0111e slu\u017ei za strukturisanje klauzula o garanciji aktive i pasive (garantie d&#8217;actif et de passif), koje \u0161tite kupca u slu\u010daju naknadnog otkrivanja problema koji je nastao pre transakcije. On pretvara intuiciju u   <\/span><b>\u010dvrstu osnovu za pregovore.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb9a30d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bb9a30d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-529e0a9 e-con-full e-flex e-con e-child\" data-id=\"529e0a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f8629e elementor-widget elementor-widget-heading\" data-id=\"4f8629e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obtenir la certification ISO 37001<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae33d1f elementor-widget elementor-widget-text-editor\" data-id=\"ae33d1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sa AI Act-om, CSRD-om i du\u017eno\u0161\u0107u pa\u017enje (devoir de vigilance), due diligence postaje <\/span><b>refleks dobrog upravljanja<\/b><span style=\"font-weight: 400;\">, a ne samo alat za M&#038;A. Da bi se ovaj postupak strukturisao i izbegle slepe mrlje, oslanjanje na <\/span> <a href=\"https:\/\/eterrapartners.com\/sr\/nasa-strucnost-o-uskladjenosti\/korporativno-upravljanje\/\"> konsultantsku ku\u0107u za uskla\u0111enost<\/a><span style=\"font-weight: 400;\"> omogu\u0107ava povezivanje regulatornih zahteva i njihove primene.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-895a6d5 e-flex e-con-boxed e-con e-child\" data-id=\"895a6d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd92d05 elementor-widget elementor-widget-image\" data-id=\"fd92d05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"530\" src=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-audit-documents.webp\" class=\"attachment-large size-large wp-image-4038\" alt=\"Audit interne et checklist de conformit\u00e9 dans le cadre d&apos;une certification ISO 37001\" srcset=\"https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-audit-documents.webp 830w, https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-audit-documents-300x199.webp 300w, https:\/\/eterrapartners.com\/wp-content\/uploads\/iso-37001-audit-documents-768x509.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50b73ba e-con-full e-flex e-con e-child\" data-id=\"50b73ba\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e397c4c elementor-widget elementor-widget-heading\" data-id=\"e397c4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ISO 37001 et loi Sapin II : quel lien ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d85bcd1 elementor-widget elementor-widget-text-editor\" data-id=\"d85bcd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En France, la question se pose vite. La loi Sapin II vise les entreprises de plus de 500 salari\u00e9s r\u00e9alisant plus de 100 millions d&#8217;euros de chiffre d&#8217;affaires. Elle leur impose un programme complet de pr\u00e9vention de la corruption. Cartographie des risques, code de conduite, dispositif d&#8217;alerte, \u00e9valuation des tiers : <\/span><b>ses exigences recoupent largement celles de l&#8217;ISO 37001<\/b><span style=\"font-weight: 400;\">. La norme constitue donc un cadre m\u00e9thodologique pr\u00e9cieux pour structurer ces obligations. Pour approfondir ce texte,<\/span><a href=\"https:\/\/eterrapartners.com\/actualites\/loi-sapin-2-le-guide-complet\/\"> <span style=\"font-weight: 400;\">le guide de la loi Sapin 2<\/span><\/a><span style=\"font-weight: 400;\"> d\u00e9taille chaque volet du dispositif attendu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76c91d5 e-con-full e-flex e-con e-child\" data-id=\"76c91d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f08e87 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9f08e87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-info-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Nuance \u00e0 garder en t\u00eate<\/b> : L'ISO 37001 reste une d\u00e9marche volontaire. Elle ne se substitue pas \u00e0 la loi. Elle offre en revanche un moyen solide de d\u00e9montrer sa diligence raisonnable, notamment en cas de contr\u00f4le par l'Agence fran\u00e7aise anticorruption.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd821c4 e-con-full e-flex e-con e-child\" data-id=\"dd821c4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85672c4 elementor-widget elementor-widget-heading\" data-id=\"85672c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi adopter cette norme ? Les b\u00e9n\u00e9fices concrets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67dcda8 elementor-widget elementor-widget-text-editor\" data-id=\"67dcda8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Finansijski due diligence:<\/b><span style=\"font-weight: 400;\"> najstariji i naj\u010de\u0161\u0107e primenjivani oblik. Analizira ra\u010dune, bilanse, prognoze, tokove gotovine, obrtna sredstva i EBITDA kako bi se proverilo da li je prikazana profitabilnost odr\u017eiva. <\/span><\/p><p><b>Pravni due diligence:<\/b><span style=\"font-weight: 400;\"> : pokriva ugovore, statute, teku\u0107e sporove, licence i regulatornu uskla\u0111enost. Posebno se oslanja na \u010dlan 1112-1 Francuskog gra\u0111anskog zakonika koji se odnosi na predugovornu obavezu informisanja, \u0161to je od presudnog zna\u010daja u visoko ugovorenim operacijama. <\/span><\/p><p><b>Poreski i radno-pravni due diligence<\/b><span style=\"font-weight: 400;\"> : provera poreskih prijava, kontrola URSSAF-a, sporova pred sudovima za radne sporove i uskla\u0111enosti obra\u010duna zarada. Kompanija mo\u017ee prikazivati dobre rezultate, a da istovremeno nosi zna\u010dajan skriveni radno-pravni rizik. <\/span><\/p><p><b>Komercijalni i strate\u0161ki due diligence<\/b><span style=\"font-weight: 400;\"> : prou\u010dava tr\u017ei\u0161te, portfolio kupaca, konkurenciju i poslovni model. Centralno pitanje: da li je najavljeni rast kredibilan? Neophodan je kada se procena vrednosti vi\u0161e zasniva na komercijalnom obe\u0107anju nego na materijalnoj imovini  <\/span><\/p><p><b>Tehnolo\u0161ki i sajber-bezbednosni due diligence<\/b><span style=\"font-weight: 400;\"> : odnosi se na IT infrastrukturu, izvorni kod, bezbednost podataka i rizike od tehnolo\u0161ke zavisnosti. U tehnolo\u0161kim kompanijama ovaj proces postaje podjednako strate\u0161ki va\u017ean kao i finansijska revizija.<br\/> <\/span><\/p><p><b>ESG due diligence<\/b><span style=\"font-weight: 400;\"> : u stalnom porastu pod uticajem CSRD i CS3D direktiva, strukturisan je oko tri stuba: za\u0161tita \u017eivotne sredine, dru\u0161tvena odgovornost i upravljanje. Nezaobilazan je prilikom prikupljanja sredstava, strate\u0161kih partnerstava i javnih ugovora. <\/span><\/p><p><b>Antikorupcijski due diligence (<a href=\"https:\/\/eterrapartners.com\/sr\/vesti\/zakon-sapen-2-potpuni-vodic\/\">Zakon Sapin II<\/a>)<\/b><span style=\"font-weight: 400;\"> : za organizacije sa vi\u0161e od 500 zaposlenih i 100 miliona evra prometa. Zasnovan je na pet stubova: procena tre\u0107ih lica, kodeks pona\u0161anja, obuka, sistem uzbunjivanja i ra\u010dunovodstvene kontrole. <\/span><\/p><p><b>Due diligence integriteta (Integrity Due Diligence)<\/b><span style=\"font-weight: 400;\"> : duboka provera integriteta tre\u0107e strane: rukovodilaca, akcionara, stvarnih vlasnika (b\u00e9n\u00e9ficiaires effectifs), politi\u010dkih veza, sudske pro\u0161losti i rizika od korupcije ili prevare. Omogu\u0107ava potpuno svesno dono\u0161enje odluke o tome da li stupiti u poslovni odnos sa klijentom, dobavlja\u010dem, partnerom ili metom M&#038;A operacije. Pru\u017ea vam elemente za opravdanje va\u0161ih odluka pred regulatorima, bankama i investitorima.  <\/span><\/p><p><b>Reputacioni due diligence (Reputational Due Diligence):<\/b><span style=\"font-weight: 400;\"> : analiza reputacije tre\u0107e strane kroz medijsku pokrivenost, sankcije, ESG kontroverze i percepciju zainteresovanih strana (parties prenantes). Cilj: otkrivanje rizika koji bi mogli da uti\u010du na imid\u017e i kredibilitet va\u0161e sopstvene organizacije. Ovo je tako\u0111e i komercijalni argument: dokazujete svojim klijentima i partnerima da smanjujete njihov rizik od povezivanja sa skandalom ili problemati\u010dnim akterom.  <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8e105a e-con-full e-flex e-con e-child\" data-id=\"e8e105a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14c1c0c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"14c1c0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-lightbulb\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L'ISO 37001 est un syst\u00e8me de management anti-corruption complet, d\u00e9sormais renforc\u00e9 par sa version 2025. La vraie question n'est plus de savoir s'il faut s'y int\u00e9resser, mais comment structurer efficacement sa d\u00e9marche.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35df59b e-con-full e-flex e-con e-child\" data-id=\"35df59b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8606fbc e-con-full e-flex e-con e-child\" data-id=\"8606fbc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a761b56 e-con-full e-flex e-con e-child\" data-id=\"a761b56\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3268ffd elementor-widget elementor-widget-text-editor\" data-id=\"3268ffd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"faq-desc\">VOS QUESTIONS<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a1edeb elementor-widget elementor-widget-heading\" data-id=\"6a1edeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ - Norme ISO 37001 et sa version 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1c7935 elementor-widget elementor-widget-text-editor\" data-id=\"e1c7935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Avant de nous contacter, vous vous posez peut-\u00eatre ces questions. Voici des r\u00e9ponses directes de nos consultants seniors.<\/p><p>&#8212;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4c6ee7 e-con-full e-flex e-con e-child\" data-id=\"b4c6ee7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab17512 elementor-widget elementor-widget-n-accordion\" data-id=\"ab17512\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1790\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1790\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu'est ce que la norme ISO 37001 exactement ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1790\" class=\"elementor-element elementor-element-a8c4996 e-con-full e-flex e-con e-child\" data-id=\"a8c4996\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-853de90 elementor-widget elementor-widget-text-editor\" data-id=\"853de90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>C&#8217;est la norme internationale qui d\u00e9finit les exigences d&#8217;un syst\u00e8me de management anti corruption (SMAC). Elle aide toute organisation, quelle que soit sa taille ou son secteur, \u00e0 pr\u00e9venir, d\u00e9tecter et traiter les risques de corruption directe ou indirecte.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1791\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1791\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels sont les changements apport\u00e9s par la version ISO 37001:2025 ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1791\" class=\"elementor-element elementor-element-c19a5e2 e-con-full e-flex e-con e-child\" data-id=\"c19a5e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85e85d7 elementor-widget elementor-widget-text-editor\" data-id=\"85e85d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Publi\u00e9e le 28 f\u00e9vrier 2025, cette version renforce la culture anti corruption au sein de l&#8217;entreprise, pr\u00e9cise la gestion des conflits d&#8217;int\u00e9r\u00eats, int\u00e8gre le changement climatique dans l&#8217;analyse du contexte et clarifie le r\u00f4le de la fonction anti corruption. Les entreprises certifi\u00e9es ont jusqu&#8217;au 28 f\u00e9vrier 2027 pour basculer vers cette nouvelle version.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1792\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1792\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quel est le lien entre l'ISO 37001 et la loi Sapin II ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1792\" class=\"elementor-element elementor-element-be45fbf e-con-full e-flex e-con e-child\" data-id=\"be45fbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed99b58 elementor-widget elementor-widget-text-editor\" data-id=\"ed99b58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La loi Sapin II impose aux entreprises de plus de 500 salari\u00e9s et 100 millions d&#8217;euros de chiffre d&#8217;affaires un programme de pr\u00e9vention de la corruption. Les exigences de cette loi recoupent largement celles de l&#8217;ISO 37001, qui devient alors un cadre m\u00e9thodologique utile pour structurer ces obligations. Attention toutefois, la norme reste une d\u00e9marche volontaire et ne remplace pas la loi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1793\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1793\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> La certification ISO 37001 garantit elle l'absence de corruption dans l'entreprise ? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1793\" class=\"elementor-element elementor-element-1be539d e-con-full e-flex e-con e-child\" data-id=\"1be539d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3718e6 elementor-widget elementor-widget-text-editor\" data-id=\"f3718e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Non. Elle atteste qu&#8217;un syst\u00e8me structur\u00e9 est en place pour pr\u00e9venir la corruption, pas que celle ci est totalement absente. Le processus suit un cycle de trois ans avec un audit initial puis des audits de surveillance r\u00e9guliers men\u00e9s par un organisme certificateur ind\u00e9pendant comme AFNOR.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu'est ce que la norme ISO 37001 exactement ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C&#8217;est la norme internationale qui d\\u00e9finit les exigences d&#8217;un syst\\u00e8me de management anti corruption (SMAC). Elle aide toute organisation, quelle que soit sa taille ou son secteur, \\u00e0 pr\\u00e9venir, d\\u00e9tecter et traiter les risques de corruption directe ou indirecte.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les changements apport\\u00e9s par la version ISO 37001:2025 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Publi\\u00e9e le 28 f\\u00e9vrier 2025, cette version renforce la culture anti corruption au sein de l&#8217;entreprise, pr\\u00e9cise la gestion des conflits d&#8217;int\\u00e9r\\u00eats, int\\u00e8gre le changement climatique dans l&#8217;analyse du contexte et clarifie le r\\u00f4le de la fonction anti corruption. 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Le processus suit un cycle de trois ans avec un audit initial puis des audits de surveillance r\\u00e9guliers men\\u00e9s par un organisme certificateur ind\\u00e9pendant comme AFNOR.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5de389f e-con-full e-flex e-con e-child\" data-id=\"5de389f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62bdd46 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"62bdd46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/eterrapartners.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-handshake\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVotre syst\u00e8me anti corruption r\u00e9pond-il aux exigences de l'ISO 37001:2025 ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tL'expertise Eterra vous accompagne de l'audit jusqu'\u00e0 la certification\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/eterrapartners.com\/sr\/kontaktirajte-eterra-partnere\/\">\n\t\t\t\t\t\t\u00catre accompagn\u00e9 par Eterra\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Najva\u017enije \u0161to treba zapamtiti: Due diligence je strukturisana prethodna provera (audit) koja omogu\u0107ava identifikovanje skrivenih rizika (poreskih obaveza, sudskih sporova, zavisnosti od kupaca, osporavane intelektualne svojine) pre ulaska u akviziciju, prikupljanje sredstava (lev\u00e9e de fonds) ili strate\u0161ko partnerstvo. Postoji nekoliko komplementarnih vrsta due diligence-a: finansijski, pravni, poreski, komercijalni, tehnolo\u0161ki, ESG, antikorupcijski, kao i due diligence [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4065,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-4052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vesti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija<\/title>\n<meta name=\"description\" content=\"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Due diligence: kompletan vodi\u010d za osiguravanje va\u0161ih strate\u0161kih operacija\" \/>\n<meta property=\"og:description\" content=\"Due diligence: otkrijte njegove vrste, tok i uticaj ve\u0161ta\u010dke inteligencije kako biste osigurali akvizicije i prikupljanje sredstava\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eterrapartners.com\/sr\/vesti\/sta-je-due-diligence-4\/\" \/>\n<meta property=\"og:site_name\" content=\"Eterra Partners\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-28T08:40:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-28T08:40:16+00:00\" \/>\n<meta property=\"og:image\" 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