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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. Publication Press Release

Enabling Organizational Agility Enabling Organizational Agility in an Age of Speed and Disruption As radical change transforms the world we live in, organizations should regularly align their enterprise risk management (ERM) process with the current business environment and their strategic goals, according to new guidance issued today from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Enabling Organizational Agility in an Age of Speed and Disruption is intended to serve as a guide to help organizations succeed by being more anticipatory, agile, and adaptable. The guidance highlights many of the COSO ERM risk principles and how they relate to an agile business environment, and numerous ways are identified that show how the COSO ERM principles link to agile approaches. PDF File Press Release

COSO ERM Framework Applying the COSO ERM Framework COSO releases new guidance, Compliance Risk Management: Applying the COSO ERM Framework, detailing the application of the Enterprise Risk Management—Integrating with Strategy and Performance (ERM Framework) to the management of compliance risks. The guidance was commissioned by COSO and authored by the Society of Corporate Compliance and Ethics & Health Care Compliance Association (SCCE & HCCA). PDF File Press Release

New (ICSR) Supplemental Guidance COSO Releases New “Achieving Effective Internal Control Over Sustainability Reporting” (ICSR) Supplemental Guidance Builds Trust and Confidence in ESG/Sustainability Reporting and Decision-Making ..see more Press Release ICSR Report The principal authors of this guidance are: Robert Herz , former FASB chair, founding member of the IASB and former SASB Foundation board member; Robert Hirth , Senior Managing Director at Protiviti, former COSO Chair and former vice-chair of the SASB; Douglas Hileman , consultant, ESG specialist, and member of [former] ESG Leadership Knowledge Group; Shari H. Littan , IMA Director, Corporate Reporting Research and Thought Leadership; Brad Monterio , IIA EVP of Member Competency and Learning and member of the IFRS Foundation’s IRCC; and Jeffrey C. Thomson , President and CEO of IMA and former COSO board member/lead director. COSO wishes to thank Chair Emeritus Paul Sobel for his oversight and leadership of this project during his term as Chair. For more information, please contact Cecile Fradkin or Giuseppe Barone .

Creating and Protecting Value ERM Guidance: Creating and Protecting Value Over the past few decades, enterprise risk management (ERM) has received increased attention from boards and executives, and it continues to evolve in its development and uses. To further inform organizations on its benefits, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is releasing new guidance, “Creating and Protecting Value: Understanding and Implementing Enterprise Risk Management,” offering succinct, tangible steps to implement an effective ERM program. The project was commissioned by COSO and co-authored by DePaul University’s Richard J. Anderson, Clinical Professor of Strategic Risk Management, and Dr. Mark L. Frigo, Co-founder and Director Emeritus of the Strategy, Execution and Valuation Initiative & Strategic Risk Management Lab at the Kellstadt Graduate School of Business/Driehaus College of Business - School of Accountancy & MIS. PDF File Press Release

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