企業の買収や合併等を行う際に行われるデュー・デリジェンス（対象となる企業や事業の価値を収益性やリスク面から事前に調査するプロセス）のうち、人事面に特化したもの。対象となる調査項目として、人材に対する考え方、人材配置、人事制度（等級／報酬／評価）、就業規則などがある。
M&Aが行われた会社の社員が統合後、出身会社の違いに捉われず互いに連携し シナジー（相乗効果）が発揮される状態をつくることで、M&Aを成功に導くことを目的とする。
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