Enterprise Risk Management — Integrated Framework

​​​The Framework defines essential enterprise risk management components, discusses key ERM principles and concepts, suggests a common ERM language, and provides clear direction and guidance for enterprise risk management. Engaged by COSO to lead the study, PricewaterhouseCoopers was assisted by an advisory council composed of representatives from the five COSO organizations.

Order the Executive Summary, Framework, and Application T​echniques

Executive Summary (English)
News Release
FAQs
​Applying COSO's ERM — Integrated Framework PowerPoint Presentation ​(486 KB)

Translati​ons

Executive Summary (Chinese Simplified)
Executive Summary (Chinese Traditional)
Executive Summary (Danish)
Executive Summary (Dutch)
Executive Summary (Finnish)
Executive Summary (French)
Executive Summary​ (German)
Executive Summary (Italian)
Executive Summary (Japanese)
Executive Summary (Korean)
Executive Summary (Norwegian)
Executive Summary (Polish)​​
Executive Summary (Portuguese)
Executive Summary (Russian)
Executive Summary (Spanish)
Executive Summary (Spanish Colombia)
Executive Summary (Swedish)
Executive Summary (Thai)