Centro de Documentacion de Fundación MAPFRE - Enterprise risk management : integrating with strategy and performance. Executive summary

MAP20250014190

Enterprise risk management : integrating with strategy and performance. Executive summary / PricewaterhouseCoopers. — London : PricewaterhouseCoopers, 2017

16 p

This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)

Documento relacionado: Informe situación de la gestión de riesgos empresariales 2025 : presentación de resultados. - Madrid : Asociación Española de Gerencia de Riesgos y Seguros : Instituto de Auditores Internos de España, 2025

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. — Sumario: 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

1. Gerencia de riesgos . 2. Procesos de integración . 3. Globalización . 4. Nuevas tecnologías . 5. Toma de decisiones . 6. Transparencia financiera . 7. Control interno . 8. Planificación estratégica . I. Committee of Sponsoring Organizations of the Treadway Commission . II. PricewaterhouseCoopers . III. Título.