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Reframing The Dei Case, Veronica Root Martinez
Reframing The Dei Case, Veronica Root Martinez
Faculty Scholarship
Corporate firms have long expressed their support for the idea that their organizations should become more demographically diverse while creating a culture that is inclusive of all members of the firm. These firms have traditionally, however, not been successful at improving demographic diversity and true inclusion within the upper echelons of their organizations. The status quo seemed unlikely to move, but expectations for corporate firms were upended after the #MeToo Movement of 2017 and 2018, which was followed by corporate support of the #BlackLivesMatter Movement in 2020. These two social movements, while distinct in many ways, forced firms to rethink …
Corporate Culture And Erm, Michelle M. Harner
Corporate Culture And Erm, Michelle M. Harner
Faculty Scholarship
The attitudes and actions of those viewed as leaders within a company (commonly referred to as “tone at the top”) help to define corporate culture and are critical to implementing a successful enterprise risk management (ERM) program. This paper explores the challenges and benefits of creating a risk-aware corporate culture, including the potential legal implications for boards of directors.
Using Sarbanes-Oxley Act To Reward Honest Corporations, Tamar Frankel
Using Sarbanes-Oxley Act To Reward Honest Corporations, Tamar Frankel
Faculty Scholarship
The Sarbanes-Oxley Act offers an opportunity to reward truthful corporations and their management, offering them a competitive advantage by relieving them from some of the Act's provisions. Corporate culture plays an important role in a corporation's honest behavior One size does not fit all in matters of organizational integrity. The provisions of the Sarbanes-Oxley Act that apply the same internal controls and governance rules on all public corporations impose unnecessary costs on honest corporations by requiring them to change one set of good habits that are part of the corporate culture for another mandated by law. This essay suggests that …