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Guidance

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City Street

Enterprise Risk Management

In keeping with its overall mission, the COSO Board commissioned and published in 2004 Enterprise Risk Management—Integrated Framework. Over the past decade, that publication has gained broad acceptance by organizations in their efforts to manage risk. However, also through that period, the complexity of risk has changed, new risks have emerged, and both boards and executives have enhanced their awareness and oversight of enterprise risk management while asking for improved risk reporting.

 

The updated 2017 publication (see below) addresses the evolution of enterprise risk management and the need for organizations to improve their approach to managing risk to meet the demands of an evolving business environment. 

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ERM Guidance Documents

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ALTERNATIVE DATA: THE COSO PERSPECTIVE (2024)

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(PORTUGUESE) REALIZE THE FULL POTENTIAL OF ARTIFICIAL INTELLIGENCE (2021)

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COMPLIANCE RISK MANAGEMENT: APPLYING THE COSO ERM FRAMEWORK (2020)

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(JAPANESE) MANAGING CYBER RISK IN A DIGITAL AGE (2019)

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(PORTUGUESE) ENTERPRISE RISK MANAGEMENT TO ENVIRONMENTAL, SOCIAL AND GOVERNANCE-RELATED (2018)

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CLOUD COMPUTING THOUGHT PAPER (2012)

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ENABLING ORGANIZATIONAL AGILITY IN AN AGE OF SPEED AND DISRUPTION (2022)

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ENTERPRISE RISK MANAGEMENT FOR CLOUD COMPUTING (2021)

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(JAPANESE) COMPLIANCE RISK MANAGEMENT: APPLYING THE COSO ERM FRAMEWORK (2020)

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(FULL) ENTERPRISE RISK MANAGEMENT TO ENVIRONMENTAL, SOCIAL AND GOVERNANCE-RELATED RISK (2018)

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DEMYSTIFYING SUSTAINABILITY RISK (2013)

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UNDERSTANDING AND COMMUNICATING RISK APPETITE (2012)

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REALIZE THE FULL POTENTIAL OF ARTIFICIAL INTELLIGENCE (2021)

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(JAPANESE) ENTERPRISE RISK MANAGEMENT FOR CLOUD COMPUTING (2021)

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CREATING AND PROTECTING VALUE (2020)

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(SUMMARY) ENTERPRISE RISK MANAGEMENT TO ENVIRONMENTAL, SOCIAL AND GOVERNANCE-RELATED RISK (2018)

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ENHANCING BOARD OVERSIGHT (2012)

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PRACTICAL APPROACHES FOR GETTING STARTED (2011)

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(JAPANESE) REALIZE THE FULL POTENTIAL OF ARTIFICIAL INTELLIGENCE (2021)

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RISK APPETITECRITICAL TO SUCCESS (2020)

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MANAGING CYBER RISK IN A DIGITAL AGE (2019)

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(SPANISH) ENTERPRISE RISK MANAGEMENT TO ENVIRONMENTAL, SOCIAL AND GOVERNANCE-RELATED RISK (2018)

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RISK ASSESSMENT IN PRACTICE (2012)

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DEVELOPING KEY RISK INDICATORS TO STRENGTHEN ENTERPRISE RISK MANAGEMENT (2010)

Integrating with Strategy and Performance: Compendium of Examples​​

COSO issued a supplement with detailed examples for applying principles from the ERM Framework to day-to-day practices. This supplement, titled COSO Enterprise Risk Management - Integrating with Strategy and Performance: Compendium of Examples, was developed from industry practices identified through extensive research conducted when updating the Framework. Each example focuses on specific components covered in the Framework.

Written as a collection of case studies, the Compendium offers real-world advice about how to put the ERM Framework to use. Each case describes how a specific entity scaled and adapted the principles, and sets out a relationship between an organization’s mission, vision, and core values; its strategic goals and directions; and approaches used in carrying out its strategy.

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Image by Marissa Grootes

COSO issued a supplement with detailed examples for applying principles from the ERM Framework to day-to-day practices. This supplement, titled COSO Enterprise Risk Management - Integrating with Strategy and Performance: Compendium of Examples, was developed from industry practices identified through extensive research conducted when updating the Framework. Each example focuses on specific components covered in the Framework.

Written as a collection of case studies, the Compendium offers real-world advice about how to put the ERM Framework to use. Each case describes how a specific entity scaled and adapted the principles, and sets out a relationship between an organization’s mission, vision, and core values; its strategic goals and directions; and approaches used in carrying out its strategy.

University Professor/Student Discounts

For information on discounts available to qualified university professors and their students, please contact Joanna Dabrowska.

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