Acquisition and procurement practices A	key	aspect	of	due	diligence	in	any	acquisition	process	 involving	Smurfit	Kappa	is	an	examination	of	the	target	 organisation’s	human	resource	policies	and	practices,	 both	in	terms	of	their	compliance	with	local,	national	and	 international	laws	and	in	their	day-to-day	interpretation	 and	application	in	the	organisation.