Understanding Significant Business Processes: The Nerve System of Governance

Understanding Significant Business Processes: The Nerve System of Governance Topics hide Understanding Significant Business Processes: The Nerve System of Governance From Business Goals to Critical Processes Mapping Processes to Responsibilities The Anatomy of a Business Process Three Process Objectives: The COSO Lens Identifying Where Errors Could Occur Controls and the Role of Management Why This … Read more

The Brain of AI Governance – Vision and Ethics as the Seat of Corporate Judgment

AI Governance and Ethics: Introduction – Why Every Organization Needs a Brain Topics hide AI Governance and Ethics: Introduction – Why Every Organization Needs a Brain Science Fiction as a Laboratory of Ethics Case Study 1 – Philips: Purpose Without Execution Case Study 2 – Barclays: Bias in the Bloodstream Case Study 3 – Tesco: … Read more

Sarbanes-Oxley and the U.S. Approach to Internal Control

Introduction: When a Scandal Becomes a Turning Point Topics hide Introduction: When a Scandal Becomes a Turning Point Section 1: Why Sarbanes-Oxley Was Needed Section 2: The Architecture of SOX Section 302 – CEO and CFO Certification Section 404 – Internal Control Over Financial Reporting (ICFR) Section 802 – Criminal Penalties for Document Destruction Section … Read more

The Dutch Polder Model: From Pride to Paralysis

Dutch polder model governance: a uniquely Dutch invention Topics hide Dutch polder model governance: a uniquely Dutch invention The essence of poldering From cooperation to stalemate Poldering then and now Then: the early 1980s Now: the 2020s Inertia in healthcare and government Companies and the illusion of soft controls The farmers’ protests: a stress test … Read more

ASML and the Power of Governance: From Underdog to Global Chip Machine Leader

ASML governance history – the start Topics hide ASML governance history – the start 1. Origins: Philips’ Reluctant Child 2. The Japanese Era (1980s–1990s) 3. The American Model: Specialization Wins 4. ASML’s Breakthrough (1995–2010) 5. EUV: The 20-Year Bet What is EUV? Everyday analogy 6. By Approximation: Market Leaders Over Time 7. Geopolitics and Governance … Read more

Not the End of the World? Governance Lessons from CSRD and ESG

Not the end of the world governance lessons – the debate on climate change has become noisy, fragmented and often polarised. Scientists present alarming data, activists warn that the clock has run out, politicians stall or compromise, and businesses oscillate between ambitious promises and hesitant action. For boards and supervisory councils, this cacophony creates confusion … Read more

The Washing Machine and the Internet of Things: A Governance Story

Φ – IoT governance washing machine – At first glance, the washing machine is a simple device: a drum, some water, detergent, and a programme. But in the era of the Internet of Things (IoT), it becomes much more. It collects data, communicates with suppliers, predicts maintenance needs, and can even reorder detergent automatically. What … Read more

Step 4 – Information & Communication: The Nervous System of COSO

Step 4 – Information & Communication: The Nervous System of COSO Executive Summary Step 4 – COSO Information and Communication If risk assessment is the radar and control activities are the brakes and steering wheel, information and communication are the nervous system of the organization. They transmit signals, coordinate action, and ensure the entire body … Read more

ANZ Bank and the Price of Betrayed Trust: A Governance and Reporting Cornerstone

ANZ Bank misconduct fine 2025 – when the news broke in September 2025 that ANZ Bank had agreed to pay a record AUD 240 million fine for “widespread misconduct,” it did not just rattle the Australian financial sector. It reignited an uncomfortable global debate: why do large banks, armed with sophisticated compliance frameworks and audited … Read more

Governance in the Age of Uncertainty: Lessons from Crises, Trade Wars and Corporate Failures

Corporate lessons from uncertain times – Sailing in the Fog Topics hide Corporate lessons from uncertain times – Sailing in the Fog The Landscape of Uncertainty Governance as Anchor and Sail Lessons from the UK Carillion: A House Built on Sand Tesco: Pressure over Principles The Post Office Horizon Scandal Success Story: Unilever Lessons from … Read more