{"id":26847,"date":"2026-05-04T09:00:00","date_gmt":"2026-05-04T13:00:00","guid":{"rendered":"https:\/\/gestionderiesgo.org\/?p=26847"},"modified":"2026-10-18T21:20:37","modified_gmt":"2026-10-19T01:20:37","slug":"coso-from-guidance-to-action-practical-erm","status":"publish","type":"post","link":"https:\/\/gestionderiesgo.org\/en\/coso-from-guidance-to-action-practical-erm\/","title":{"rendered":"From Guidance to Action: Exploring Practical Enterprise Risk Management"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" 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.cgp-cover.cgp-doc{aspect-ratio:4\/3}#cgr-pub .cgp-head{grid-template-columns:minmax(0,1fr);gap:26px}#cgr-pub .cgp-body{grid-template-columns:minmax(0,1fr);gap:30px}#cgr-pub .cgp-side{position:static}}\n@media(max-width:520px){#cgr-pub{font-size:16px}#cgr-pub .cgp-facts{grid-template-columns:minmax(0,1fr)}#cgr-pub .cgp-btn{width:100%;justify-content:center}}\n<\/style>\n<div id=\"cgr-pub\">\n<header class=\"cgp-head\">\n<figure class=\"cgp-cover cgp-doc\"><i style=\"background-image:url(https:\/\/gestionderiesgo.org\/wp-content\/uploads\/2026\/10\/pub-coso-from-guidance-to-action-practical-erm.jpg?v=1792372806)\"><\/i><img fetchpriority=\"high\" src=\"https:\/\/gestionderiesgo.org\/wp-content\/uploads\/2026\/10\/pub-coso-from-guidance-to-action-practical-erm.jpg?v=1792372806\" width=\"720\" height=\"932\" alt=\"Primera p\u00e1gina del documento: From Guidance to Action: Exploring Practical Enterprise Risk Management\" loading=\"eager\" decoding=\"async\"><\/figure>\n<div class=\"cgp-intro\">\n<p class=\"cgp-kind\">Guide \u00b7 International body<\/p>\n<h2 class=\"cgp-title\">From Guidance to Action: Exploring Practical Enterprise Risk Management<\/h2>\n<p class=\"cgp-lead\">Enterprise risk management often produces more documents than decisions: COSO proposes ten practices so that ERM influences the strategy of any organization.<\/p>\n<dl class=\"cgp-facts\"><div><dt>Organization<\/dt><dd>Committee of Sponsoring Organizations of the Treadway Commission (COSO)<\/dd><\/div><div><dt>Document date<\/dt><dd>4 May 2026<\/dd><\/div><div><dt>Type<\/dt><dd>Guide<\/dd><\/div><div><dt>Language<\/dt><dd>English<\/dd><\/div><div><dt>Scope<\/dt><dd>International<\/dd><\/div><div><dt>Length<\/dt><dd>36 pages<\/dd><\/div><div><dt>Authorship<\/dt><dd>Ryan Luttenton, Stefany Samp and Alexa Stone (Crowe LLP)<\/dd><\/div><\/dl>\n<div class=\"cgp-actions\"><a class=\"cgp-btn\" href=\"https:\/\/www.coso.org\/new-erm-guidance\" target=\"_blank\" rel=\"noopener noreferrer\"><svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M14 4h6v6\"\/><path d=\"M20 4l-9 9\"\/><path d=\"M18 14v5a1 1 0 0 1-1 1H5a1 1 0 0 1-1-1V7a1 1 0 0 1 1-1h5\"\/><\/svg>See the official source<\/a><a class=\"cgp-btn alt\" href=\"https:\/\/www.coso.org\/_files\/ugd\/719ba0_b40bcfb94fdd4014b6b27983ba4aaef6.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M7 3h7l5 5v12a1 1 0 0 1-1 1H7a1 1 0 0 1-1-1V4a1 1 0 0 1 1-1z\"\/><path d=\"M14 3v5h5\"\/><path d=\"M9 14h6\"\/><path d=\"M9 17h4\"\/><\/svg>PDF document<\/a><\/div>\n<\/div>\n<\/header>\n<div class=\"cgp-body\">\n<div class=\"cgp-main\">\n<h3>What it contains<\/h3>\n<p>COSO published this document on 4 May 2026, commissioned from Crowe LLP, to help organizations improve the strategic relevance and real-world impact of their enterprise risk management (ERM) programs. It builds on the 2017 COSO ERM framework, a global survey of risk leaders and interviews with executives across industries and regions. Its starting point is that many programs generate heat maps and long lists of risks, but do not help choose between options or trigger action in time.<\/p><p>The survey results show the implementation gap: 98\u00a0% of participants believe ERM should play a more strategic role, 54\u00a0% say their program is seen mostly as a compliance or assurance function, 28\u00a0% as a strategic partner and only 7\u00a0% have it fully integrated into strategy decisions. The document proposes linking strategy and risk while options remain, proving value through two lanes, protection and creation, and translating the framework into a working system, with a practitioner guide and industry examples.<\/p><p>The guidance ends with ten quick-start behaviors: link strategy and risk, treat value creation as a required outcome, make risk appetite usable, manage risk as a portfolio, prioritize decisions over documentation, measure value and not activity, run governance as a behavior system, embed ERM in operating rhythms, build candor as a capability and learn continuously. Each includes concrete actions to get started. It is meant for organizations across industries and regions. It is a COSO document protected by copyright, so it is linked and not reproduced.<\/p>\n<section class=\"cgp-importa\"><h3>Why it matters for risk management<\/h3><p>It is a practical guide for companies in any sector that want to move from documenting risks to deciding with them: useful risk appetite, risks as a portfolio and board reports that ask for decisions. It complements the management frameworks that financial institutions already use and can be a starting point for real-sector companies that are building their risk function. The survey findings are from COSO and Crowe and are not broken down for the Dominican Republic.<\/p><\/section>\n<p class=\"cgp-note\">Resumen elaborado por el Club de Gesti\u00f3n de Riesgos de la Rep\u00fablica Dominicana a partir de la lectura del documento original, con fuente verificada el 18 de octubre de 2026. No sustituye la lectura del texto oficial ni constituye asesor\u00eda.<\/p>\n<p class=\"cgp-back\"><a href=\"\/en\/publicaciones\/\">See all publications<\/a><\/p>\n<\/div>\n<aside class=\"cgp-side\">\n<section class=\"cgp-card\"><h3>Key points<\/h3><ul class=\"cgp-points\"><li>Global survey of risk leaders: 98\u00a0% want a more strategic ERM and only 7\u00a0% have it integrated into strategy decisions.<\/li><li>54\u00a0% see their ERM as compliance or assurance and 28\u00a0% as a strategic partner.<\/li><li>An ERM that is useful for deciding defines options, ranges, action triggers and owners, instead of long lists and generic scores.<\/li><li>Value has two lanes that travel together: protection (reducing volatility and surprises) and creation (allocating resources with better risk-return trade-offs).<\/li><li>Ten quick-start behaviors, from linking strategy and risk to learning continuously.<\/li><\/ul><\/section>\n<section class=\"cgp-card\"><h3>How to cite it<\/h3><p class=\"cgp-cite\">Luttenton, R., Samp, S. and Stone, A. (2026). From Guidance to Action: Exploring Practical Enterprise Risk Management. Durham: COSO (Crowe LLP), 4 May 2026.<\/p><\/section>\n<section class=\"cgp-card\"><h3>Topics<\/h3><ul class=\"cgp-chips\"><li><a href=\"\/en\/publicaciones\/?tema=sector-real\">Real sector<\/a><\/li><li><a href=\"\/en\/publicaciones\/?tema=normativa-y-gobierno-corporativo\">Regulation and corporate governance<\/a><\/li><li><a href=\"\/en\/publicaciones\/?tema=riesgos-globales\">Global risks<\/a><\/li><\/ul><\/section>\n<\/aside>\n<\/div>\n<\/div><link rel=\"stylesheet\" href=\"https:\/\/fonts.googleapis.com\/css2?family=Zilla+Slab:wght@500;600&display=swap\">\n<footer id=\"cgr-foot\" aria-label=\"Footer of the Risk Management Club\">\n<style>\n#main{padding-bottom:0!important}\n.fusion-fullwidth:has(#cgr-foot),.fusion-layout-column:has(#cgr-foot){padding-bottom:0!important;margin-bottom:0!important}\n#cgr-foot{--navy:#0E3351;--blue:#186392;--web:#1A80B6;--red:#E22A3A;--ink:#1C2632;--slate:#5B6775;--line:#D9E1EA;--mist:#F2F5F8;\n  position:relative;margin:96px 0 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Tiradentes at the corner of Presidente Gonz\u00e1lez, Ensanche Naco, Santo Domingo<\/span><\/li>\n      <li><svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M5 4h4l2 5-2.5 1.5a11 11 0 0 0 5 5L15 13l5 2v4a2 2 0 0 1-2 2A16 16 0 0 1 3 6a2 2 0 0 1 2-2\"\/><\/svg><span><a href=\"tel:+18097453289\">809-745-3289<\/a><br><a href=\"tel:+18494774959\">849-477-4959<\/a><a class=\"cgf-wa\" href=\"https:\/\/wa.me\/18494774959\" target=\"_blank\" rel=\"noopener\" aria-label=\"Escribir por WhatsApp al 849-477-4959 (se abre en una pesta\u00f1a nueva)\" title=\"WhatsApp\"><svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.199-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51-.173-.008-.371-.01-.57-.01-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.709.306 1.262.489 1.694.625.712.227 1.36.195 1.871.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347m-5.421 7.403h-.004a9.87 9.87 0 01-5.031-1.378l-.361-.214-3.741.982.998-3.648-.235-.374a9.86 9.86 0 01-1.51-5.26c.001-5.45 4.436-9.884 9.888-9.884 2.64 0 5.122 1.03 6.988 2.898a9.825 9.825 0 012.893 6.994c-.003 5.45-4.437 9.884-9.885 9.884m8.413-18.297A11.815 11.815 0 0012.05 0C5.495 0 .16 5.335.157 11.892c0 2.096.547 4.142 1.588 5.945L.057 24l6.305-1.654a11.882 11.882 0 005.683 1.448h.005c6.554 0 11.89-5.335 11.893-11.893a11.821 11.821 0 00-3.48-8.413Z\"\/><\/svg><\/a><\/span><\/li>\n      <li><svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"3\" y=\"5\" width=\"18\" height=\"14\" rx=\"2\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><a href=\"mailto:info@gestionderiesgo.org\">info@gestionderiesgo.org<\/a><\/li>\n      <li><svg viewbox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg><span>Monday to Thursday, 8:30 a.m. to 5:30 p.m.<br>Friday, 8:30 a.m. to 5:00 p.m.<\/span><\/li>\n    <\/ul>\n  <\/div>\n<\/div>\n\n<div class=\"cgf-bar\">\n  <div class=\"cgf-legal\"><img decoding=\"async\" class=\"cgf-pay\" src=\"https:\/\/gestionderiesgo.org\/wp-content\/uploads\/2023\/01\/Verified.png\" alt=\"Verified by Visa y Mastercard ID Check\" width=\"101\" height=\"34\" loading=\"lazy\"><p>\u00a9 2026 Gesti\u00f3n de Riesgo RD, SRL. 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