Résumé

This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland.

The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.

Caractéristiques

Editeur : OCDE / OECD

Auteur(s) : Collective

Publication : 31 juillet 2014

Edition : 1ère édition

Intérieur : Noir & blanc

Support(s) : eBook [PDF]

Contenu(s) : PDF

Protection(s) : Marquage social (PDF)

Taille(s) : 1,1 ko (PDF)

Langue(s) : Anglais

Code(s) CLIL : 3305

EAN13 eBook [PDF] : 9789264220102

EAN13 (papier) : 9789264208629

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