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1 UNIVERSITEIT GENT FACULTEIT ECONOMIE EN BEDRIJFSKUNDE ACADEMIEJAAR THE RISK MANAGEMENT ROLE OF THE BOARD. Masterproef voorgedragen tot het bekomen van de graad Master of Science in de Toegepaste Economische Wetenschappen: Handelsingenieur Stephan Cammaert onder leiding van Prof. Dr. Gerrit Sarens

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3 UNIVERSITEIT GENT FACULTEIT ECONOMIE EN BEDRIJFSKUNDE ACADEMIEJAAR THE RISK MANAGEMENT ROLE OF THE BOARD. Masterproef voorgedragen tot het bekomen van de graad Master of Science in de Toegepaste Economische Wetenschappen: Handelsingenieur Stephan Cammaert onder leiding van Prof. Dr. Gerrit Sarens

4 Confidentiality clause PERMISSION The undersigned declares that the contents of this master thesis may be consulted and/or reproduced, providing that the source is acknowledged. Stephan Cammaert I

5 Acknowledgements The road to the finish line was long and tough, but looking back at the beginning of my master thesis, I must say that it has been an extremely interesting and educational experience. Just as life itself I endured some bumps and roadblocks during this journey, the late nights, the stressful moments, the occasional writer s block but afterwards it was all worth the while. Therefore, I really want to thank all the people who supported and helped me. First of all, I want to thank my promoter Prof. Dr. Gerrit Sarens for all his help, guidance and patience. Furthermore, I want to thank all the board members who took their time to schedule an interview in their busy agendas. I also want to give a very special recognition to my girlfriend Anouck De Schrijver, Flore Costenoble and my sister Claire Cammaert who all took the time to thoroughly read this thesis. Last, but also extremely important, are the rest of my family who always believed in me and supported me. II

6 Index table Confidentiality,clause,...,I! Acknowledgements,...,II! Index,table,...,III! Used,abbreviations,...,VI! List,of,figures,...,VII! List,of,tables,...,VII! Abstract,...,1! Abstract,in,Dutch,...,1! 1.! Introduction,...,2! 2.! The,role,of,the,board,of,directors,...,3! 3.! Enterprise,risk,management,...,4! 3.1.! What,is,enterprise,risk,management?,...,4! 3.2.! The,value,of,enterprise,risk,management,...,5! 3.3.! Implementing,enterprise,risk,management,...,7! 3.4.! Current,state,of,ERM,...,9! 4.! Enterprise,risk,management,framework,...,11! 5.! The,COSO,and,its,framework,...,12! 5.1.! What,is,the,COSO,...,12! 5.2.! COSO:,ERMQintegrated,framework,...,12! ! Dimension!1:!The!achievement!of!objectives!...!14! ! Dimension!2:!The!components!of!ERM!...!14! ! Dimension!3:!The!different!entity!layers!where!ERM!is!set!upon!...!16! 6.! The,role,of,the,board,in,ERM,...,17! 6.1.! COSO s,view,on,the,role,of,the,board,...,17! 6.2.! Studies,on,the,role,of,the,board,in,ERM,...,18! 7.! Risk,reporting,to,the,board,...,20! 8.! Empirical,Study,...,23! 8.1.! Research,Question,...,23! III

7 8.2.! Goal,of,the,study,...,23! 8.3.! Target,Group,...,23! 8.4.! Potential,organizations,...,24! 8.5.! Interview,selection,...,25! 8.6.! Interview,approach,...,25! ! Questions!and!interview!methodology!...!25! ! Arranging!and!conducting!interviews!...!26! 9.! Analysis,...,27! 9.1.! Analysis,Technique,...,27! 9.2.! Within,Case,Analysis,...,27! ! Company!A!...!28! ! Company!B!...!30! ! Company!C!...!32! ! Company!D!...!34! ! Company!E!...!36! ! Company!F!...!38! ! Company!G!...!40! ! Company!H!...!42! 9.3.! Cross,Case,Analysis,...,44! ! Start!of!active!risk!management!...!44! ! The!ERM!systems!in!the!organisations!...!45! ! The!RM!leader!and!risk!entities!in!the!organisations!...!46! ! The!awareness!of!the!risks!and!the!risk!management!in!the!boards!...!46! ! The!role!of!the!boards!in!the!implementation!of!risk!management!...!47! ! The!risk!management!role!of!the!boards!...!47! ! The!risk!management!role!of!the!audit!committees!...!50! ! The!risk!reporting!to!the!board!...!51! ! Possible!improvements!...!51! ! The!board s!visions!on!risk!management!and!the!evolution!of!rm!...!52! 10.! Conclusion,...,54! 10.1.! General,Conclusions,...,54! 10.2.! Further,research,...,56! 11.! Bibliography,...,57! 12.! Attachments,...,60! IV

8 , 12.1.! Attachment,1,...,60! 12.2.! Attachment,2,...,61! 12.3.! Attachment,3,...,62! 12.4.! Attachment,4,...,64! 12.5.! Attachment,5,...,66! 12.6.! Attachment,6,...,70! 12.7.! Attachment,7,...,72! 12.8.! Attachment,8,...,75! 12.9.! Attachment,9,...,81! ! Attachment,10,...,85! ! Attachment,11,...,90! V

9 Used abbreviations AC CEO CFO CM COSO CRO ERM PWC RM Audit Committee Chief Executive Officer Chief Financial Officer Chairman Committee of Sponsoring Organizations of the Treadway Commission Chief Risk Officer Enterprise risk management Price Waterhouse Coopers Risk Management VI

10 List of figures Figure 1: Evolution of ERM processes that are in place in organizations... 9! Figure 2: Most used frameworks for ERM guidance... 11! Figure 3: COSO's cubical framework... 13! Figure 4: The percentage of board of directors who discuss top risk exposures... 19! Figure 5: Graph showing the evolution in risk reporting to the board... 20! List of tables Table 1: List of interviewed companies... 26! Table 2: Case/Topic Matrix... 27! VII

11 Abstract Risk management has been a rising concept in this age where corporate governance has gotten very important for the stakeholders of a company. Due to multiple worldwide events, a lot of companies have changed their opinions on risks and have given much more attention to risk management. This exploratory study examines the role the board of directors have in risk management. By conducting in-depth interviews with 8 different Belgian boards I was able to create a view of their role. The first important finding was that boards take a very critical attitude when looking at the risks. Most boards gather at least once a year to thoroughly go through all the reports they receive about the risks their companies are exposed to. This is necessary in order to make strategic decisions regarding these risks and the management of them. Secondly, the essential supporting role the audit committee plays for the board, by examining the risks much more in depth, they are able to report to the board in a very structured and clear manner on all the risk exposures. Finally, there can also be concluded that the risk management role is not a real role per se; it s rather intertwined between the strategic role and the monitoring role of the board. Abstract in Dutch Risicobeheer is een concept dat de laatste jaren heel veel aandacht heeft gekregen aangezien de corporate governance van bedrijven zo belangrijk is geworden voor de stakeholders. Door meerdere negatieve gebeurtenissen wereldwijd zijn veel bedrijven hun kijk op risico s beginnen veranderen; velen zijn dan ook meer aandacht beginnen besteden aan het beheer van risico s. Deze studie onderzoekt welke rol de raden van bestuur hebben in dit risicobeheer. Doormiddel van diepte interviews met 8 verschillende raden van bestuur van Belgische bedrijven heb ik een beeld kunnen schetsen over deze rol. De eerste belangrijke vaststelling is dat de raad van bestuur een heel kritische houding aanneemt bij het bekijken van de risico s van hun bedrijf. Ze bekijken minstens één maal per jaar grondig de rapporten die verkregen worden omtrent risico s, om zo strategische beslissingen te nemen wat betreft de risico s en het beheer ervan. Een tweede vaststelling is de noodzakelijke ondersteuningsrol van het audit committee voor de raad van bestuur. Door de risico s heel expliciet te bestuderen, kunnen ze heel gestructureerde en duidelijke rapporten geven over de risico s aan de raad van bestuur. Als laatste kan er geconcludeerd worden dat risicobeheer niet echt een rol op zich is, maar eerder verweven zit tussen de andere strategische rollen en de toezichtrol van de raad van bestuur. 1

12 1. Introduction I have been interested in the governing bodies of a company for quite some time, such as the board of directors and how it is active within a company. When Prof. Dr. Gerrit Sarens gave me the opportunity to write my thesis on this subject, I did not doubt for a second. Performing a more qualitative study also really appealed to me, especially since I would be able to play a very active role. Therefore, the possibility to interview interesting people with loads of experience in various sectors seemed like an excellent opportunity. At first, I did not know a lot about risk management in general, therefore it seemed like an excellent move to learn more about this subject. Risk management is a very broad concept. It is used by professionals in their business lives, but also by the average man on the street, e.g. to assess the traffic danger when crossing the street. In this master thesis I will be focussing on the risk management that is applied within companies, and especially at the role the board plays in it. The thesis starts by giving a short explanation about the specific roles of the board within a Belgian company. Thereafter, I will be explaining what the risk management of a company exactly entails. There I look at what value it has for a company, what the most important factors are for the implementation of a RM system and at some misconceptions about risk management. I then will look at the most used framework that guides companies with the implementation of a more active risk management. To complete the literature study, I will be discussing some studies and recommendations that have been made surrounding the involvement of the board in risk management. Although there is already a lot of literature about risk management available, there has never been a study performed on the risk management role of the board. This thesis does conduct such a study. Through performing a qualitative study, based on in-depth interviews with board members, I tried to create a view on the risk management role of the board for a couple of prominent Belgian companies. By analysing the information obtained from these interviews in a bi-directional way, I was able to make a couple of interesting conclusions. 2

13 2. The role of the board of directors In a unitary board model 1, which is the most common board model influenced by the Anglo- Saxon way of corporate governance, the board of directors function is twofold. Firstly, the board plays a strategic role, which sets the tone on how the organisation should be run. Secondly, the board plays a monitoring role that guarantees efficient supervision and oversight of the organisation. In order to fulfil this guardian role properly, the board of directors consists of executive & non-executive directors, who work together and are able to show independent judgment and objectivity in their decision-making (Commisie Corporate Governance, 2009). The strategic role of the board mainly covers taking important decisions on strategic matters. The board for instance decides upon which values the company holds dear, which strategy to use, the risk appetite and the main business goals (Brown, Steen, & Foreman, 2009). Being the highest authority in a company, the board also decides on the structure of the executive management and names the CEO of the company. Another very important role carried out by the board is defining the dividend policy (Commisie Corporate Governance, 2009). Besides the strategic role of the board, it also has a very important monitoring role within the company. The directors judge the performance of the executive management and their achievements concerning the strategy of the company (Van den Berghe & Baelden, 2005). Furthermore, they describe the most important characteristics of the internal control and risk management systems of the company. These are made transparent and public through their declaration of Corporate Governance. When the executive management drafts a framework for internal control and risk management, it is also the task of the board of directors to reject, correct or agree with the proposal (Commisie Corporate Governance, 2009). A last important monitoring role that has got a lot of attention after the financial crisis of 2009, is taking the necessary precautions to guarantee the integrity and the publishing in a timely manner of the annual financial statements and non-financial information to the shareholders. 1 A unitary board model is a model, where both executive and non-executive directors make decisions as a unified group. 3

14 3. Enterprise risk management 3.1. What is enterprise risk management? Definition: Enterprise risk management is a process, effected by an entity s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of the entity s objectives (COSO, 2004). This is a very broad definition given by the COSO 2, defining ERM as an ongoing dynamic process, which is necessary to set a certain strategy for the enterprise. This strategy should be implemented throughout the whole enterprise, enabling management to effectively deal with risks, uncertainties and opportunities in order to maximize the value of the company (COSO, 2004). In order for the company to obtain its objectives, the company needs to protect itself in the correct way against risks. ERM is more than just monitoring annual reports because reports are only a posterior aid (Harrison & Raimo, 2011). It is about detecting risks in their early stages, preventing that those risks would ever occur. This way unwanted or catastrophic situations can be avoided. Risk management has definitely changed over the years. A few decades ago, risk management was mostly limited to eliminating a firm s financial risk (Quinn, 2009). The company appointed a specific risk manager whose sole task was to buy insurance and hedge the company s interest rates and foreign exchange exposures. In contrast to these early days of risk management, it is no longer the responsibility of one single person (Harvey, 2008). Different people share the responsibility of enterprise risk management, as there are the CEO, the board of directors, the audit committee, the chief risk officer, senior management and internal audit. 2 The COSO is an organisation that guides companies into have a good risk management. It publishes useful papers and also created an ERM guidance framework. The COSO is further explained in chapter

15 Moreover, nowadays risk management covers more than just financial risks. It looks at the operational risk, reputational risks and also at strategic risks (Nocco & Stulz, 2006). Another notable change in risk management is how risk management is conducted. Risks used to be managed on a largely compartmentalized en decentralised basis, where individual risk categories were separately managed in Risk Silos (Liebenberg & Hoyt, 2011). Today, when entering a new ERM like era, companies are managing a wide array of risks in a more integrated and enterprise-wide approach, within a coordinated and strategic framework The value of enterprise risk management Throughout the past decade, it is clear that risk management has become an essential part of doing business in our global economy, but where does the actual value of ERM lie for a company? Several academic researchers have been looking into what kind of advantages ERM has for a firm. Brian Nocco and René Stulz (2006) for example, see a potential value gain on a company-wide level. On this company-wide level, ERM creates a value for the firm by enabling senior management to quantify and manage a risk return trade-off that faces the entire company (Nocco & Stulz, 2006). Through this approach, ERM aids the firm in accessing capital markets and other essential resources by implementing ERM in its strategy and business plan. Nocco & Stulz (2006) believe that ERM becomes a lifestyle for managers and employees throughout the whole company. Within this company culture, not only top management handles the decision-making concerning the risk return trade-off. Other employees and business managers also get involved in these decisions. The reason why these other individuals should also be incorporated in the decision-making process is obvious. Those who are closest to those risks generally are in the best position to know how the firm should be protecting it against those risks. This view was also addressed by an earlier study (Meulbroek, 2002), which states that firms that engage in ERM should be able to better understand the aggregate risk inherent in different business activities. By applying ERM the company is provided with a more objective basis for resource allocation, which could improve capital efficiency (Harvey, 2008). Another positive point about ERM is that the information about a company s risk profile will improve and becomes more transparent towards outsiders. This will strengthen the confidence of investors in the management s ability of carrying out the firm s strategy (Fraser & Simkins, 5

16 2007). Because of the more transparent overview of the enterprise and the higher assurance for the investors, ERM is likely to reduce the expected cost of external capital, which creates significant value for the enterprise. Additionally, major rating agencies are now also taking the implementation of an ERM process into account when calculating an organization s credit rating (The Conference Board, 2006). This will also lower the cost of capital when a better rating is obtained and directly improves the company s value. For example, Standard & Poors has started taking ERM into account for financial companies since 2004 (mainly insurance companies). It lasted until for Standard & Poors to start looking at ERM in non-financial companies as well (NCSU, 2012). Hoyt & Liebenberg (2003) also did a study in 2002 on Insurance companies. They drew the conclusion that there is a statistically significant positive relationship between firm value and the implementation of an ERM model. When quickly summarizing the different value gainers discovered in earlier studies, we can state that ERM helps reducing unwanted surprises and operational losses thanks to identifying potential events and responding in the correct way. ERM helps the firm to get access to certain capital markets thanks to more transparency together with a more optimal resource allocation. Due to the higher transparency, organizations are also able to get funds at lower capital costs. This transparency is not only created through the ERM itself, but also thanks to credit rating firms who are taking ERM into account in their calculations. Looking at all these different viewpoints of value for ERM, we can say that there is definitely value in ERM and that it is not just the newest hype in which a company should engage in order to be successful. Nevertheless, the fact that we can sum up decent value-adders for a company does not mean that every organization is currently implementing an ERM system. A lot of companies have not yet discovered the long-term value of ERM (Protiviti, 2006). Before implementing something new like ERM, companies want to see real facts and figures. Companies do not always reason by just summarizing all the advantages of ERM, they want to see the overall upside of ERM when having taken everything into account. That is probably the reason why the implementation of ERM is going so slow for non-financial companies 6

17 3.3. Implementing enterprise risk management Conceptually, ERM looks fairly straightforward, but in reality the implementation of an ERM system is not as easy as it seems on paper (Protiviti, 2006). For a company to implement an ERM system successfully, it is crucial for everyone within the company to understand how it works and how it adds value to the company (Nocco & Stulz, 2006). This is arguably the most difficult part: getting everybody in line to put effort into ERM. Also notable is that companies often see the implementation the wrong way; it is ERM that should adapt itself to the company and not the other way around (Dryer, 2012). This misconception is probably the reason why up until now there have not been nearly as much implementations of ERM around the globe as initially expected. As previously mentioned, ERM now is not the risk management as it was back in the 90 s. It should be done in a well-coordinated and strategic framework in order to benefit from it. Nowadays already several frameworks exist for implementing ERM in an enterprise. This matter will be discussed in chapter 2.3. Since the start of ERM around the beginning of 2000, there have been a couple of studies that conducted research on which factors are key for the implementation of ERM in an enterprise. Beasley, Clune & Hermanson (2005) wrote a paper on certain factors that are associated with the implementation of an ERM model in a company based on a study 3 they performed. According to this paper, there is a positive association between the presence of a chief risk officer in a company and the possible deployment of an ERM model. This factor has also been studied earlier by Liebenberg & Hoyt 4 (2003) who stated back in 2003 that there was no statistical significance between the use of ERM and the application of a CRO. Back in 2003, ERM was a fairly new concept. Since then, the previous mentioned factor has gotten much more important. Closely related to this is the attitude at the head of a company towards an ERM system. The view of the board of directors and senior management is very important for the implementation of an ERM model. What is the role of the board in the ERM process and does the board have a certain influence on the implementation of it? These two questions will be at the core of my research. 3 They performed a study on 123 audit executives from different organizations. Nothing was mentioned about the size or the sector of the organizations that were used for the study. 4 The study was performed on 33 U.S firms found through; Lexis-Nexis, Dow Jones, and PR Newswire. 7

18 According to the paper of Beasley, Clune & Hermanson (2005), there is also a positive association with the independence of the board of directors and the extent of ERM deployment. Other positive correlations with ERM deployment are; the size of the internal control budget, the specific auditor of the firm 5 and the size and industry of the company. Another point that should be highlighted is that there are several misconceptions about ERM. This also helps to clarify why it has taken a while for ERM to be up and running. Fraser & Simkins (2007) did a study 6 on certain misconceptions/challenges about ERM and risk management. The four most striking conclusions of the research are listed as follows. Firstly, organizations that claim to have implemented ERM still keep continuing to manage major risks in a decentralized manner, individually of one another. This does not necessarily mean that the risks are not well managed, but often managers cannot assess the consequences of certain risks on the total risks exposure of the company. By applying a more holistic approach, a misallocation of resources between risks could be prevented. Secondly, a lot of companies see ERM as a separate, mainly independent departmental process, whereas it should be a major management initiative at the highest levels of an enterprise and a critical part of overall planning. Thirdly, when starting to implement ERM, many companies fail to identify the difference between small and big risks. They often think all risks are equally important, while in reality they are not. Due to this, the resources allocated to the problem could be disproportionate to the size of the problem. Fourthly, organizations also believe that ERM has no visible effect on the value of the firm (Fraser & Simkins, 2007). I mentioned before that the value is gained through obtaining a better credit rating, reducing the company s cost of capital and other factors that directly increase the firm s value. In line with the paper of Fraser & Simkins is the study of Protiviti (2010) on board risk oversight. More than 200 board members responded to a survey in which they were asked what the most pressing obstacles are that inhibit the risk oversight process. This study showed that independent board members claimed that the most important reason for not having a risk management system was that there were more pressing needs for the organization than implementing a fully functioning ERM process. Other reasons for not having a risk 5 Whether or not the auditor is one of the Big 4 (Deloitte, PwC, EY & KPMG) 6 The misconceptions were made upon interviews they did with several executives and by attending conferences on ERM during a period of 5 years. 8

19 management system in place were not seeing value in pursuing an ERM process, the lack of understanding/acceptance of ERM by the board and the lack of clarity around or inability to agree on the entity s risk philosophy. So as previously mentioned, ERM is clearly not a process you just leap into. The company needs to ponder on the right approach and everything needs to happen under the right conditions Current state of ERM Up until now there has been a lot of improvement with the implementation of ERM. A recent study published by Beasley, Branson & Hancock (2012) based on a survey performed on 618 executives 7 showed that nowadays, almost one in four companies claims to have a complete ERM process in place. Nevertheless, it has to be said that there is a difference in size and sector of the companies when comparing the implementation of an ERM. The study showed that large companies, publicly traded companies and financial service companies are often more advanced in their risk oversight processes compared to others. These findings were also confirmed in a study done by Protiviti (Current state of enterprise risk management, 2010). Figure 1: Evolution of ERM processes that are in place in organizations, Source: (Beasley, Branson, & Hancock, Current State of Enterprise Risk Oversight, 2012) One in four companies does not seem much, but by looking at Figure 1, we can clearly see there was a big increase between 2009 and 2012 of ERM processes. This growth could be increasing at an even higher pace nowadays. Besides the fact that there has been a big increase, there are also a lot of organizations that still do not have any sort of ERM in place. According to the survey, nearly 40 % of the questioned organizations still do not have an ERM in place, which indicates that there is still a lot of room for improvement. 7 Most of these executives served in financial roles and represented a variety of industries and firm sizes 9

20 Another positive note is that more companies are designating an individual to serve as Chief Risk Officer and that there is also an increase in the use of internal risk committees (Protiviti, 2010). A negative point the researchers discovered throughout the yearly surveys was that many organizations approach towards risk oversight continues to be fairly ad hoc and informal. A lot of those companies also stated that they have little need for more strengthened ways to track and monitor key risk exposures (Beasley, Branson, & Hancock, 2012). 10

21 4. Enterprise risk management framework Implementing an ERM system in an organization is not something that is done quickly and without effort. As mentioned earlier, an ERM process should be done in a well-coordinated and strategic framework in order to get the most value out of it. Today, there are several ERM frameworks available on which a company can base its ERM: The COSO s Enterprise Risk Management Integrated Framework, ISO Risk Management, BS Code of Practice for Risk Management, FERMA a Risk Management Standard, OCEG Red Book 2.0 and a few others (DeLoach, 2012). I will mainly focus on the COSO ERM integrated Framework, because it is the most used framework around the globe as shown in Figure 2 below. Figure 2: Most used frameworks for ERM guidance (based on a survey with 460 respondents), source: (Beasley, Branson, & Hancock, COSO 2010 Report on ERM, 2010) 11

22 5. The COSO and its framework 5.1. What is the COSO The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five large American accounting associations formed in 1985 to sponsor the National Commission on Fraudulent Financial Reporting 8 (SOX-Online, 2013). It is an organisation that wants to help companies in improving the level of their risk management, it does this by providing useful papers and through the ERM framework they have created (COSO, 2013). In 2001, the COSO initiated a project, together with PWC, to develop a framework that would be ready to use by managements to evaluate and improve their organization s enterprise risk management. In 2004 COSO published their Enterprise Risk Management - Integrated Framework (COSO, 2004). COSO believes this framework expands on internal control, providing a more robust and extensive focus on the broader subject of enterprise risk management COSO: ERM-integrated framework According to the COSO, ERM s key purpose is to make sure every entity in a company provides value for its stakeholders. This value is maximized both by setting a certain management strategy and by allocating the right resources in the most efficient and effective way as possible to achieve the pre-set objectives. (COSO, 2004) The key competences of ERM for an enterprise are defined by the COSO as follows: 1. Aligning risk appetite and strategy by setting related objectives. 2. Enhancing risk response decisions by being able to select between different risk responses (Risk-avoidance, -reduction, -sharing & -acceptance). 8 Is an independent private-sector initiate that studies potential triggers for fraudulent financial reporting and also gives recommendations to various organisations. 12

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