Coordinating risk management and performance measurement / Brian Ballou, Professor, Dan L. Heitger, Associate Professor, Co-Chairs, Center for Governance, Risk Management, and Reporting, Farmer School of Business, Department of Accountancy, Miami University, Oxford, Ohio.

Arlington, VA : Tax Management, [2008]-

1 online resource.

Updated irregularly

Accounting policy & practice series ; 5308.

"The Portfolio begins by surveying ERM and performance measurement, including corporate sustainability reporting (CSR)--also referred to as triple bottom-line (or TBL) reporting. This explanation draws upon two other Bloomberg Tax Accounting Portfolios (cited below) that examine ERM and TBL, respectively. The Portfolio then posits that limitations associated with ERM and CSR--most notably the lack of support from boards of directors and senior management and the lack of relevant and reliable measures--have prevented ERM and CSR from reaching their full potential. The Portfolio addresses these limitations by developing a methodology for applying performance measurement processes to ERM that the authors believe can lead to relevant and reliable measures of ERM effectiveness. These measures then can be utilized as catalysts to create improved mechanisms for developing, formatting, and issuing improved CSR reports. The Portfolio concludes by developing the Stakeholder Accountability Report, an evolved CSR report that incorporates a process for identifying, measuring, and reporting ERM performance that should help create firm value through enhanced corporate reputation and more transparent reporting to stakeholders."

Includes bibliographical references.

Title from title screen (viewed Apr. 14, 2008).

www

BNA Premier package.

English

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