Local authorities in the UK have lagged behind other sectors in developing a sector‐wide approach to the risk management aspects of corporate governance. The governance framework published in 2001, however, goes further than the private sector combined code in its reporting requirements. This...

Purpose – This paper aims to put forward for consideration new insights into the creation of “second order” change in local government. Design/methodology/approach – In‐depth interviews were carried out in five local authorities to investigate risk management (RM) processes....