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| Author(s): |
Jefferson Luiz Bution
Total Authors: 1
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| Document type: | Doctoral Thesis |
| Press: | São Paulo. |
| Institution: | Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade (FEA/SBD) |
| Defense date: | 2023-04-24 |
| Examining board members: |
Fabio Lotti Oliva;
Adalberto Americo Fischmann;
Celso Claudio de Hildebrand e Grisi
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| Advisor: | Fabio Lotti Oliva |
| Abstract | |
Enterprise Risk Management (ERM) has gained prominence for its capacity to manage risks in coordination with strategic planning and has been recognized for its contribution to organization´s preservation and creation of value. Despite this, ways to assess the maturity level of ERM are still under discussion by academia, and managers face difficulties while adapting such ways to the specifics of their businesses. This study conducted a Systematic Literature Review (SLR) which found that, although largely employed in business management, the few existing maturity and evaluation models in ERM are theoretical or specifics to some sectors. Assessment models are management tools which are used to measure the current state, compare it with standards, and allow improvement plannings, while maturity models serve as the comparison standard. In this context, the objective of the research presented in this thesis is to propose an Operational Model for Maturity Assessment in ERM (MAM-GRC). To achieve this, an initial assessment model was composed with grounds on the SLR and the extensive theoretical review. Subsequently, this version evolved with the addition of experienced ERM professionals perspectives from different sectors, through interviews. Afterwards, the new version was applied in three real organizations. In the end, the MAM-GRC was evaluated for its applicability and usefulness through a questionnaire. This research offers a theoretical contribution by employing a qualitative approach to advance the improvement, usefulness, and functionality of maturity models in GRC, thus moves the level of analysis towards applications. It also offers a practical contribution as it presents tools and instructions for the managerial application of MAM-GRC. The social contribution is the reduction of risks to which society is exposed since organizations with higher levels of maturity in ERM are more responsive to the negative effects of their economic activities. (AU) | |
| FAPESP's process: | 19/15700-4 - Enterprise risk management maturity analysis: a multiple case study with large companies in Brazil |
| Grantee: | Jefferson Luiz Bution |
| Support Opportunities: | Scholarships in Brazil - Doctorate |