In May 2025, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released a public exposure draft of a new, principles-based Corporate Governance Framework (CGF). The CGF is not a regulatory proposal; rather, it aims to provide a comprehensive
Continue Reading A principles-based model for modern governance: COSO and NACD’s proposed corporate governance framework