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Corporate Culture and ERM

By Michelle M. Harner

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

Topics: risk management, enterprise risk management, corporate culture, fiduciary duties, duty to monitor, board of directors, tone at the top, Banking and Finance Law, Business Organizations Law, Corporate Finance
Publisher: DigitalCommons@UM Carey Law
Year: 2013
OAI identifier: oai:digitalcommons.law.umaryland.edu:fac_pubs-2337
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