DUE DILIGENCE ETHICS: CORPORATE FINANCE THEORY AND UKRAINE’S POSTWAR RECOVERY PRACTICE

Ntroduction. Ethics is a dominant factor in the relationships of economic agents at the current stage of socioeconomic development, characterized by significant uncertainty and increased public interest. In this context, it is crucial to examine the impact of ethics on the Due Diligence process from the perspective of corporate finance theory. Incorporating ethical aspects during Due Diligence assists in mitigating risks associated with potential hidden issues, such as corruption, misrepresentation in reporting, or violations of social responsibility norms. Ethics also plays a vital role in shaping the reputation of economic agents, a critical intangible asset in the financial system. Economic agents adhering to high ethical standards gain a competitive advantage in attracting investments, reducing capital costs, and increasing the trust of shareholders and clients.