scholarly journals COSO’s Enterprise Risk Management Framework in Agriculture Startup to Support the Achievement of SDGs Pillars

2021 ◽  
Vol 5 (1) ◽  
pp. 18
Author(s):  
Ita Febrianti ◽  
Novita Novita
Keyword(s):  
Risk Management ◽  
Quantitative Analysis ◽  
Enterprise Risk Management ◽  
Added Value ◽  
Qualitative And Quantitative Analysis ◽  
Management Framework ◽  
Qualitative And Quantitative ◽  
Risk Management Framework ◽  
Enterprise Risk ◽  
Collection Methods

COSO’s Enterprise Risk Management (ERM) is considered to increase the added value of the firm. This study's primary purpose is to discuss the implementation of the COSO’s ERM framework on agricultural startup in supporting the achievement of the SDGs pillars. Data collection methods used are questionnaires. This research uses qualitative and quantitative analysis using the Smart PLS application. It aims to determine the effect of implementation of COSO’s ERM as an added value to agricultural startup as a goal to support the achievement of SDGs pillars. Overall, the implementation of COSO’s ERM at the startup of Sayurbox has a significant effect in supporting the achievement of the economic, social and environmental SDGs pillars.

Pension Risk Management in the Enterprise Risk Management Framework

2017 ◽  
Vol 84 (S1) ◽  
pp. 345-365 ◽  
Author(s):  
Yijia Lin ◽  
Richard D. MacMinn ◽  
Ruilin Tian ◽  
Jifeng Yu
Keyword(s):  
Risk Management ◽  
Enterprise Risk Management ◽  
Management Framework ◽  
Risk Management Framework ◽  
Enterprise Risk

scholarly journals Risk management in higher education: An open distance learning perspective

2019 ◽  
Vol 19 ◽  
pp. 74-98
Author(s):  
J S Wessels ◽  
E Sadler
Keyword(s):  
Higher Education ◽  
Risk Management ◽  
Distance Learning ◽  
Reading Strategies ◽  
Enterprise Risk Management ◽  
Management Framework ◽  
Risk Management Framework ◽  
Enterprise Risk ◽  
Iso 31000 ◽  
Scholarly Discourse

This article contributes to the continuing scholarly discourse on risk and risk management within the context of higher education institutions by reporting on a qualitative assessment of the appropriateness of the risk management framework of a selected open distance learning institution. The assessment is based on a single instrumental case study of an open distance learning institution. The assessment was undertaken by conducting a qualitative content analysis of the institution’s enterprise risk management framework document. For the purpose of this analysis, two reading strategies were followed, namely the reproductive (literal) and hermeneutic reading strategies. This article’s unique contribution to the scholarly discourse is to apply a conceptual framework derived from the work by Tufano (2011) providing trustworthy evidence that the critique by Leitch’s (2010) on the ISO 31000:2009 standard does not necessarily have an empirical sound foundation. The research has indicated that an enterprise risk management framework meeting the ISO 31000:2009 standard, is not only appropriate for a risk imbedded open distance higher education institution such as the selected institution, but has the potential to contribute significantly to the enhancement of the institution’s mission, strategic goals and objectives within an astringent national regulatory and funding context and an ever-changing international higher education landscape.

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