Having focused heavily on Sarbanes-Oxley requirements and more rigorous corporate governance and compliance standards, U.S. corporate boards are now beginning to assess their evolving role in providing oversight in the area of enterprise risk management (ERM).This paper documents how boards of...

As Indian firms expand beyond national borders, they are increasingly exposed to a new array of strategic and operational risks, including those derived from different geopolitical and cultural contexts. This study is the result of research conducted by The Conference Board in late 2007 and...