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Corporate Culture and ERM

Michelle M. Harner, University of Maryland Francis King Carey School of Law

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Content reproduced with permission from The Conference Board, Inc. © 2013. The Conference Board, Inc.

Abstract

The attitudes and actions of those viewed as leaders within a company (commonly referred to as “tone at the top”) help to define corporate culture and are critical to implementing a successful enterprise risk management (ERM) program. This paper explores the challenges and benefits of creating a risk-aware corporate culture, including the potential legal implications for boards of directors.

Suggested Citation

5 Director Notes 1 (July 2013).