Risk Oversight: Evolving Expectations for Boards

The Conference Board's Director Notes, No. DN-V6N1, January 2014

15 Pages Posted: 1 Dec 2014

See all articles by Parveen P. Gupta

Parveen P. Gupta

Lehigh University - Department of Accounting

Tim Leech

Risk Oversight Solutions

Date Written: January 30, 2014

Abstract

This report discusses evolving expectations for board oversight of management's risk appetite and tolerance and the challenges boards face in meeting them. It also recommends steps to implement a board-driven, objective-centric approach to risk governance.

Keywords: Board Risk Oversight, Risk Governance

JEL Classification: D81, K22

Suggested Citation

Gupta, Parveen P. and Leech, Tim, Risk Oversight: Evolving Expectations for Boards (January 30, 2014). The Conference Board's Director Notes, No. DN-V6N1, January 2014, Available at SSRN: https://ssrn.com/abstract=2532215

Parveen P. Gupta (Contact Author)

Lehigh University - Department of Accounting ( email )

621 Taylor Street
RBC #37
Bethlehem, PA 18015
United States
610-758-3443 (Phone)
610-758-5992 (Fax)

HOME PAGE: http://www.lehigh.edu

Tim Leech

Risk Oversight Solutions ( email )

Toronto
Canada

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