Why South African boards construe elements of their regulatory obligations differently in respect of enterprise risk management (ERM)
Internationally, Boards of companies are increasingly required by law to take responsibility for their risk oversight. For example, the Sarbanes- Oxley Act (2002) in the USA; 2010 UK Corporate Governance Code; The revised Code of, and Report on, Governance Principles for South Africa (King III), (20...
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Heriot-Watt University
2013
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.592693 |