In their article for the latest Financial Year Book 2025, Mirko Ross and Gerhard Steininger recommend that cybersecurity be firmly anchored in due diligence processes.

Cybersecurity is increasingly a source of significant operational and financial risk for entire companies. It urgently needs to be included in the valuation process for acquisitions and divestitures.
Potential threats and targets for cybercriminals do not appear out of nowhere. They are created by the risky neglect of cyber risks, the wrong prioritisation and the deliberate concealment of incidents or damage prior to the sale of a company.
That is why cybersecurity should be an integral part of the due diligence process.

Read the full article here! 👉 https://asvin.io/fyb2025_english_asvin-2/