What should a due diligence report include?
A good due diligence report should help someone make a decision. It should be structured, source-aware and clear about both findings and limitations.
Core sections of a due diligence report
- Executive summary
- Scope and purpose
- Subject profile and corporate identity
- Ownership and control
- Sanctions and PEP findings
- Adverse media and regulatory findings
- Key red flags and unresolved issues
- Risk assessment and recommendation
- Sources and methodology limitations
Why scope matters
A report should state what was reviewed and what was not. Without a clear scope, readers may assume the work covered jurisdictions, individuals or risk areas that were never assessed.
Findings versus conclusions
The report should separate factual evidence, allegations, analyst interpretation and unresolved uncertainty. That makes the reasoning defensible and easier for a client to challenge or update.
What makes a report decision-ready
A decision-ready report prioritises material issues, explains why they matter and avoids burying the reader in raw search output.
Frequently asked questions
Should a due diligence report include every source found?
No. Material findings should be traceable to relevant sources, but low-value or duplicate material does not need to overwhelm the report.
Should the report give a risk rating?
It can, provided the rating follows a defined methodology and the limitations are clear.
Is a due diligence report a guarantee that no risk exists?
No. It reflects the scope, sources and information available at the time of review.