3 credits. Lecture.
This course provides students with the ability within the COSO framework to identify events that may impact a non-financial,publicly traded enterprise’s ability to realize value for its stakeholders using the concept of the triple bottom line of profit, people, and planet. Events will be evaluated as risks that have negative impacts and opportunities with potential positive impacts. ERM techniques applied in the course will include: risk control, business continuity, reputation risk, supply-chain management, compensation system alignment, and strategic decisions.