Governance, Risk, and Compliance Glossary

A reference for compliance officers, risk managers, and governance teams building and validating their programs.

Browse by category

Browse A-Z

Showing 625 terms

C

COSO ERM Framework

COSO Internal Control Framework

Certified Fraud Examiner

Chair-CEO Separation

Change-in-Control Provision

Charitable Contributions Controls

Chief Compliance Officer

Clawback Provision

Climate-Related Disclosure

Code Acknowledgment

Code of Conduct

Codes of Business Conduct

Cognitive Diversity

Combined Assurance

Command and Control Structure

Commercial Bribery

Compensation Benchmarking

Compensation Committee

Compensation Consultant

Compensation Disclosure

Compensation Governance

Compensation Philosophy

Compensation Recovery Policy

Compliance Assurance

Compliance Assurance Mapping

Compliance Certification

Compliance Culture

Compliance Dashboard

Compliance Function

Compliance Management System

Compliance Monitoring

Compliance Obligations

Compliance Officer Certification

Compliance Program Design

Compliance Program Effectiveness

Compliance Program Resourcing

Compliance Reporting Line

Compliance Risk Appetite

Compliance Risk Assessment

Compliance Testing

Compliance Universe

Comply or Explain

Conduct Expectations

Conduct Standards

Confidential Reporting Structure

Confidentiality Protection

Confidentiality Safeguards

Conflict Disclosure

Conflict Minerals

Conflict of Interest Policy

Conflicts of Interest

Consequence Management

Continuity Strategy

Continuous Auditing

Continuous Improvement

Continuous Monitoring Program

Continuous Third-Party Monitoring

Continuous Vendor Monitoring

Contractual Risk Controls

Control Activities

Control Deficiency

Control Documentation

Control Frequency

Control Rationalization

Control Self-Assessment

Control Testing

Controlled Document

Controlling Shareholder

Controls Testing Methodology

Convening Rights

Cooperation Credit

Corporate Criminal Resolution

Corporate Governance Framework

Corporate Hospitality Controls

Corporate Monitorship

Corporate Secretary

Corporate Sustainability Reporting Directive

Corruption Fraud

Corruption Perceptions Index

Corruption Risk Assessment

Corruption Scheme

Countering the Financing of Terrorism

Crisis Communication

Crisis Management Plan

Cross-Border Compliance

Culture of Ethics and Accountability

Cumulative Voting

Cyber Risk Management

Cybersecurity Framework Profile

Cybersecurity Incident Disclosure

E

ESG Data Assurance

ESG Integration

ESG Metrics and Targets

Emergency Management

Engagement Planning

Engagement Policy

Entity-Level Control

Environmental Management System

Equitable Treatment

Equitable Treatment of Shareholders

Equity-Based Compensation

Escalation Protocol

Establishing the Context

Ethical Climate

Ethical Culture

Ethical Decision-Making

Ethical Dilemma Resolution

Ethical Framework

Ethical Leadership

Ethical Sourcing

Ethical Sourcing Standards

Ethical Standards

Ethics Advisory Line

Ethics Ambassador

Ethics Awareness

Ethics Committee

Ethics Program Assessment

Ethics Reporting Channel

Ethics Training

Ethics and Compliance Function

Ethics and Compliance Program

Evaluation of Corporate Compliance Programs

Excise Tax Gross-Up

Executive Accountability

Executive Pay Alignment

Executive Perquisites

Executive Remuneration

Executive Session

Expense Reimbursement Fraud

External Auditor

External Quality Assessment

Extraordinary General Meeting

H

Holding and Trading Restrictions

Horizon Scanning

Human Capital Disclosure

J

Jurisdictions Under Increased Monitoring

Just Transition

K

Key Risk Indicator

L

Lead Independent Director

Licensing Requirement

Lines of Accountability

Litigation Hold

Local Content Requirement Risk

Long-Term Incentive Plan

M

Malus Provision

Malus and Clawback

Management Action Plan

Management Assertion

Management Board

Management Override

Material Non-Financial Information

Material Weakness

Minimum Business Continuity Objective

Minority Shareholder Protection

Misconduct Reporting

Modern Slavery Due Diligence

Modern Slavery Risk

Monitoring Activities

Moral Leadership

N

Nature-Related Disclosure

Net-Zero Commitment

Nomination Committee

Nominee Shareholder

Non-Executive Director

Non-Financial Performance Metrics

Non-Financial Reporting

Non-Interested Shareholder Approval

Non-Prosecution Agreement

Non-Retaliation Policy

Notice of Meeting

O

OECD Anti-Bribery Convention

OECD Working Group on Bribery

Occupational Fraud

Occupational Fraud Categories

Operating Effectiveness

Ordinary Resolution

Organizational Resilience

Organizational Values

Outsourcing Risk

Oversight of Internal Controls

Ownership Functions

P

Passive Bribery

Pay Gap Disclosure

Pay-for-Performance

Peer Group Benchmarking

Performance Conditions

Performance Share Unit

Performance Vesting Condition

Personal Information

Policies and Procedures

Policy Approval

Policy Attestation Campaign

Policy Attestation Tracking

Policy Development

Policy Distribution

Policy Exception

Policy Exception Management

Policy Lifecycle

Policy Management Framework

Policy Mapping to Controls

Policy Register

Policy Repository

Policy Review Cycle

Policy Statement

Policy Taxonomy

Political Contributions Controls

Post-Acquisition Integration

Post-Vesting Holding Period

Pre-Emptive Rights

Preventive Controls

Preventive and Detective Controls

Prioritized Activities

Privacy Governance

Privacy Risk Assessment

Proactive Fraud Monitoring

Procedure Mapping

Professional Conduct Standards

Proportionate Procedures

Proxy Statement

Public Official

Q

Quality Assurance and Improvement Program

Quorum Requirement

R

Reasonable and Limited Assurance

Records Management

Recovery of Erroneously Awarded Compensation

Red Flag Indicators

Regulatory Breach Reporting

Regulatory Change Management

Regulatory Enforcement Action

Regulatory Examination

Regulatory Filing

Regulatory Intelligence

Regulatory Landscape

Regulatory Liaison

Related-Party Transactions

Remediation Plan

Remuneration Committee

Remuneration Committee Discretion

Remuneration Policy

Remuneration Ratio

Remuneration Report

Report to the Nations

Reporting Channel

Reporting Hotline

Reporting Metrics

Reserved Matters

Responsible Business Conduct

Responsible Investment

Responsible Sourcing

Restricted Stock Unit

Retaliation Prohibition

Retention Schedule

Risk Aggregation

Risk Communication and Consultation

Risk Governance

Risk Interdependency

Risk Management Process

Risk Monitoring and Review

Risk Portfolio View

Risk and Control Matrix

Risk-Based and Integrated Processes

Root Cause Investigation

S

Safe Harbor Protection

Sanctions and Export Controls

Sarbanes-Oxley Compliance

Scope 1 Emissions

Scope 2 Emissions

Scope 3 Emissions

Security Controls Catalog

Security Controls Framework

Security Governance

Segregation of Duties Control

Shareholder Activism

Shareholder Advisory Vote

Shareholder Communication

Shareholder Democracy

Shareholder Engagement

Shareholder Proposal

Shareholder Register

Shareholder Requisition

Shareholder Resolution

Shareholding Requirement

Short-Term Incentive Plan

Significant Deficiency

Social Responsibility

Speak-Up Culture

Special Resolution

Stakeholder Capitalism

Standards and Controls

Standing Committee

Statutory Reporting

Stewardship Reporting

Stewardship Responsibilities

Stock Option Repricing

Strategy and Objective-Setting

Successor Liability

Supervisory Board

Supervisory Review

Supplier Code of Conduct

Supplier Due Diligence

Supplier Risk Tiering

Supplier Screening

Supply Chain Cybersecurity

Supply Chain Due Diligence

Supply Chain Mapping

Suspicious Transaction Report

Sustainability Assurance

Sustainability Governance

Sustainability Materiality

Sustainability Reporting

Sustainability Standards

Sustainability Strategy

Sustainability-Linked Finance

Sustainability-Linked Metrics

Sustainability-Related Financial Disclosure

Sustainable Growth

U

UK Corporate Governance Code

Undue Advantage

Unitary Board Structure

V

Value-Based Compliance

Values Statement

Variable Remuneration

Vendor Offboarding

Vendor Onboarding

Vendor Screening

Version Control

Version History

Vesting Schedule

Voluntary Self-Disclosure

Voting Procedures

Voting by Proxy

W

Well-Designed Compliance Program

Whistleblower Award

Whistleblower Detection

Whistleblower Incentives

Whistleblower Program

Whistleblower Program Effectiveness

Whistleblower Protection

Whistleblower Provisions in Code

Whistleblower Tip Channel

Whistleblower Tips

Whistleblowing Policy

Work Instruction

Written Resolution

Promotional banner for the Penetration Report Template Kit