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Corporate Governance - Guiding Principles for Board Oversight
COSO Releases New Board Oversight Guidance Developed with PwC
Twelve guiding principles offer boards a practical tool for oversight, accountability, and long‑term value creation
NEW YORK, March 31, 2026 – The Committee of Sponsoring Organizations of the Treadway Commission (COSO), today announced the release of its Corporate Governance: Guiding Principles for Board Oversight, developed in collaboration with PwC. The new publication provides boards with a clear, board-level set of guiding principles and practical illustrations to help them assess whether their governance model remains fit for purpose as organizations confront accelerating change, heightened stakeholder scrutiny, and increasingly complex risk environments.
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