摘要：The concept of Enterprise Risk Management (ERM) provides a framework for systematically identifying and managing enterprise risk in an integrated fashion. As ERM is a fairly new discipline, its value is not always clear, and research has suggested that organisations that utilise ERM generally fall into one of three categories: Those that want to comply with regulatory and other requirements Those that regard ERM as a means for achieving strategic advantage Those that struggle to define ERM and are unsure of what its benefits are. The annual reports of 30 organisations representing six industry sectors were examined to determine the perceived value of ERM that they communicate to their stakeholders. This analysis was followed up by questionnaires and interviews with a selected organisation from each sector. The research determined that South African organisations seemed to be currently more preoccupied with the value of ERM as a compliance framework than as a strategic tool with the potential for creating competitive advantage.
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