組織統合（M&Aに限らず、グループ会社の一体運営など複数の組織を統合的にマネジメントしていく場合を含む）に際して、その統合効果を最大化する観点から、人事リスク（人件費リスク、法的リスク、モチベーションリスク、運用リスク）を効果的に回避・軽減し、人事（処遇、人材フロー、社員意識）統合を進めるための方針とステップを定めたもの。
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