成長策略與 COSO 企業風險管理：以Gap Inc.的 ESG 風險為例

Abstract

本研究探討了公司的企業風險管理—將企業風險管理應用於環境、社會和治理相關風險。該研究旨在幫助組織將企業風險管理 (ERM) 原則和實踐應用於環境、社會和治理相關風險。它基於 COSO 的 ERM 框架，提供用於識別、評估和管理 ESG 相關風險的範例、工具和資源。這被定義為一種文化方法，包含組織與其策略制定活動相結合的一系列能力和實踐。透過應用 ERM 框架，它適用於任何面臨 ESG 相關風險的實體，以及尋求管理 ESG 相關風險指導的決策者、風險管理和永續發展從業者。本研究旨在透過比較策略變革的五個組成部分的差異，重點關注基於企業決策的 ESG 相關風險使用 COSO 的 ERM 框架。

This study examines a company’s enterprise risk management- applying enterprise risk management to environmental, social and governance related risks. The study aims to help organizations apply enterprise risk management (ERM) principles and practices to environmental, social and governance-related risks. It is based on COSO’s ERM framework and provides examples, tools and resources for identifying, assessing and managing ESG-related risks. That is defined as a cultural approach embracing a set of capabilities and practices that organizations integrate with their strategy-setting activity. By applying ERM framework, it is intended for any entity facing ESG-related risks, as well as decision-makers and risk management and sustainability practitioners who are looking for guidance on managing ESG-related risks. This research aims to focus on using COSO’s ERM framework on ESG related risks based on enterprise’s decision making, by comparing the difference in five components of strategy change.