Zarządzanie ryzykiem w przedsiębiorstwie – uwarunkowania w kontekście zasad nadzoru korporacyjnego
Enterprise Risk Management in the Context of the Principles of Corporate Governance
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2012, vol., nr 96, s. 101-113
For a long time enterprise risk management was associated with financial management, and the use of specific financial instruments such as options or swaps. Today, however, the risk analysis has been incorporated into more formal processes and structures set in the framework of internal control and risk management. As a result of corporate scandals and the loss of confidence in financial reporting there is increased interest in issues of corporate governance among the board, senior management, auditors, and stakeholders. More and more companies are trying to manage risk in a holistic manner. The question is – how to effectively integrate enterprise risk management with the system of corporate governance?