Enterprise risk management : integrating with strategy and performance. Executive summary

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<title>Enterprise risk management</title>
<subTitle>: integrating with strategy and performance. Executive summary</subTitle>
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<namePart>Committee of Sponsoring Organizations of the Treadway Commission</namePart>
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<publisher>PricewaterhouseCoopers</publisher>
<dateIssued>2017</dateIssued>
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<abstract displayLabel="Summary">The text emphasizes the integration of risk considerations into both strategic planning and performance management. It presents a modern perspective on enterprise risk management and introduces a framework with five components designed to enhance decision-making and strategy execution. Key themes include aligning risk with performance, meeting governance expectations, adapting to global market complexities, leveraging evolving technologies, and improving transparency through expanded reporting. It also references COSO's complementary publication, "Internal Control-Integrated Framework," which remains valid for consistent reporting practices</abstract>
<tableOfContents displayLabel="Contents">The changing risk landscape -- Management's guide to enterprise risk management -- The board's guide to enterprise risk management -- What enterprise risk management has achieved --  Benefits of effective enterprise risk management -- The role of risk in strategy selection -- A focused framework -- Looking into the future</tableOfContents>
<note type="statement of responsibility">PricewaterhouseCoopers</note>
<note>This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)</note>
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<topic>Gerencia de riesgos</topic>
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<topic>Procesos de integración</topic>
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<topic>Globalización</topic>
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<topic>Nuevas tecnologías</topic>
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<topic>Toma de decisiones</topic>
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<topic>Transparencia financiera</topic>
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<topic>Control interno</topic>
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<topic>Planificación estratégica</topic>
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<title>Informe situación de la gestión de riesgos empresariales 2025 : presentación de resultados</title>
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<publisher>Madrid : Asociación Española de Gerencia de Riesgos y Seguros : Instituto de Auditores Internos de España, 2025</publisher>
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