- This study integrates academic theory and practical insights to develop an integrative Innovation Due Diligence (IDD) framework for assessing the innovation maturity of a target in the context of mergers and acquisitions (M&A). The framework was developed through qualitative and quantitative refinements based on a systematic literature synthesis, expert interviews,
survey data, and user assessments. It addresses gaps in the Due Diligence literature by integrating 43 criteria across five innovation areas. This study introduces a full version for buyers and a lean version for consideration in diverse deal contexts, enhancing valuation accuracy, risk assessment, and strategic alignment, particularly suitable for sellers.