This document is the best thing COSO has published in years. I mean… ever… The decision-led framing is genuine, not cosmetic. The practical guidance is actionable. The critique of documentation-heavy ERM is honest. It’s still a COSO document, which means it carries legacy baggage: risk appetite as a meaningful construct, the five-component framework as the… Continue reading Alex Sidorenko review of the new COSO ERM Guidance 2026