COSO’s flexible guiding principles aim to help boards strengthen governance in a complex world.
COSO’s new board oversight principles give directors a flexible, nonprescriptive tool for strengthening governance amid rising risks, stakeholder demands, and fast-changing technology challenges. The guidance emphasizes practical questions boards and management can use to assess oversight maturity, clarify responsibilities, and adapt governance practices to emerging issues such as AI, cybersecurity, sustainability, and business continuity.