Corporate Culture and ERM
Content reproduced with permission from The Conference Board, Inc. © 2013. The Conference Board, Inc.
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.
5 Director Notes 1 (July 2013).