... risk reporting under the enterprise risk management (ERM) framework in India (Gupta, 2011). Accordingly, we chose a company to carry out the case study to answer “how questions, such as how the company can overcome issues in risk reporting” (Yin, 2008). The anonymity and confidentiality were assured...

...Pablo Durán Santomil; Luis Otero González Purpose The purpose of this paper is to analyze how enterprise risk management (ERM), the system of governance and the Own Risk and Solvency Assessment (ORSA) have been boosted with the entry of Solvency II. Design/methodology/approach...

...” is arguably difficult to operationalize. An exception is Nason (2017) who discusses complexity and its impact on risk management. He rightfully argues that the holistic approach of enterprise risk management (ERM) is an improvement over the more traditional, functional-oriented approaches. ERM is discussed...

... Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Corporate governance Enterprise risk management Risk reporting System theory Three lines of Defense model The insurance industry in the UK is well-established and mature, contributing over £25bn...

...Michael McShane Purpose This paper aims to investigate the evolution of enterprise risk management (ERM) out of fragmented disciplinary perspectives to provide a foundation for promoting interdisciplinary research and proposes a design science approach for more effective ERM implementation...

...Yevgen Bogodistov; Veit Wohlgemuth Purpose The purpose of this study is to enhance the existing enterprise risk-management (ERM) theory by introducing both a resource-based view and a dynamic capability perspective. These strategic management concepts might resolve several theoretical shortcomings...

... an answer to these questions. Dorothea Diers can be contacted at: dorothea.diers@provinzial.de © Emerald Group Publishing Limited 2012 Non‐life insurance Enterprise risk management Multi‐year risk capital Capital allocation Risk management Capital Since their development...