Corporate Governance Framework
Public Exposure
Corporate Governance Framework (CGF)
Public Exposure
The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has released an exposure draft of the Corporate Governance Framework (CGF) and is inviting public comment beginning May 27, 2025.
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In May 2024, PwC was selected by COSO as the lead author to develop a comprehensive corporate governance framework, which provides principles-based guidance for organizations to establish and strengthen governance practices, starting in the boardroom and cascading throughout the enterprise.
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The Corporate Governance Framework is designed to complement and align with COSO’s Internal Control (IC) and Enterprise Risk Management (ERM) frameworks. It incorporates global leading practices to help organizations enhance governance effectiveness, manage risks proactively, and create long-term value.
Provide Comments
To provide comments please respond to this survey link. Responses are due by July 11, 2025.
A summary of comments received will be published shortly after the conclusion of the public comment period and will remain publicly available for approximately 90 days.
For any further questions, please feel free to contact us.