摘要：AbstractEnterprise Risk Management (ERM) is fast becoming a fundamental concern in all industries. ERM is a holistic approach for managers to identify risks and select appropriate responses in line with enterprise's risk appetite. This study aims to identify the level of ERM implementation among firms in different industries in Malaysia. Data were gathered from 199 firms listed on the Malaysian Bursa through a questionnaire survey. The analysis shows that ERM implementation varies across different industries and that having an ERM framework in place is more common among firms in the infrastructure, hotel, and technology sectors.
