{"id":23794,"date":"2025-12-29T08:43:00","date_gmt":"2025-12-29T07:43:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=23794"},"modified":"2026-06-05T06:11:46","modified_gmt":"2026-06-05T05:11:46","slug":"risk-oversight","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/en\/blog\/risk-oversight\/","title":{"rendered":"A Revamp of Risk Oversight Disclosures"},"content":{"rendered":"\t\t
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Among S&P 100 companies<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t56%\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\tdisclose an overview of the ERM process in the risk oversight section, including timeframes for assessing risks\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t70%\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\tinclude a section, subsection or callout discussing the board\u2019s role in ESG oversight\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\tdepict the distribution of specific risk oversight responsibilities among the Board, Board committees, and management in a matrix, table, graphic or using other visual elements\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\tinclude a table or graphic highlighting selected areas of oversight (for example, sustainability, cybersecurity)\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t

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\"ic<\/figure>

Board oversight of Artificial Intelligence (AI) is also an emerging trend. See page 9 of this Thought Piece for a Spotlight on AI disclosures.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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A review of the Dow 30 and select other 2025 proxy statements shows that several companies have evolved their Risk Oversight disclosures beyond this standard approach. As you begin to think about your 2026 proxy statement, consider whether to adopt any of the following Risk Oversight disclosure enhancements:<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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  1. Rethink the traditional committee oversight matrix;<\/li>
  2. Show an integrated approach to risk throughout the company; and\/or<\/li>
  3. Reflect better alignment between risk, strategy and sustainability.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      \n
    1. \u00a0See our prior Thought Pieces on this topic, available here<\/a> and here<\/a>.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      Rethink the Traditional Committee Oversight Matrix<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      Many companies cite the desire to streamline text and remove duplication<\/strong> in their proxy statements. We recommend taking a look at your Committee descriptions and Risk Oversight disclosures<\/strong> to see how they overlap. Similarly, think about whether key risks are overseen by the Board or a singular committee, or whether there is a more cross-functional approach.<\/p>

      Two companies have moved away from the traditional Committee oversight matrix<\/strong> in their Risk Oversight sections:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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      JPMorgan (p. 29)<\/a> has a very short \u201cRisk Management and Internal Framework\u201d disclosure, with its Committees\u2019 role in risk oversight and key oversight responsibilities discussed in \u201cCommittees of the Board\u201d on pp. 23-24<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      Fortiv (p. 19)<\/a> organizes its matrix by risk category, cross-functional Board\/Committee oversight responsibility, and director expertise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      Show an Integrated Approach to Risk Throughout the Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      The traditional Board\/Committee\/management oversight graphic often includes only a high-level overview of the role of management in managing risks, with a separate discussion on the ERM process. Two Dow 30 companies take a different approach, incorporating a crisp, easy-to-digest graphic that shows their top-down\/bottom-up risk management governance structure<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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      American Express (p. 20)<\/a> has a simple graphic that shows the various Board, Committee and management-level committees, plus the key risks overseen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      Boeing (p. 31)<\/a> takes the bottom-up disclosure a step further by including all Boeing employees and the role of annual training.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"img\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      Reflect Better Alignment Between Risk, Strategy and Sustainability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      Growing anti-ESG backlash and the current political and legal environment have caused companies to rethink whether and how they report on sustainability-related topics<\/strong> in their proxy statements and annual reports on Form 10-K.<\/p>

      We recommend, however, taking a step back from the rhetoric and examining the interrelated nature of sustainability, risk management, strategy and competition, and long-term value creation.<\/strong><\/p>

      A Harvard Business Review<\/strong><\/em> article2<\/sup> published in late 2024 noted just that, when the authors argued that corporate leaders should (1) solve for sustainability issues that \u201chave the most impact on the bottom line,\u201d and (2) \u201cidentify the most material negative impacts your firm is having on society, and invest serious resources to developing practical solutions,\u201d which goes directly to strategy, value creation, and long-term competitiveness.<\/p>

      Similarly, PWC<\/strong><\/em> makes a persuasive case for integrating sustainability into a company\u2019s ERM process.3<\/sup> Among other outcomes, PWC notes that the integration will help companies \u201calign with strategic goals, strengthen resilience, capitalize on new opportunities, and fortify their position in an ever-evolving business environment.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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      The examples on the following pages show different approaches to describing the relationship between risk, strategy and sustainability. Travelers<\/a> goes the furthest in reflecting this alignment, collectively discussing \u201cOversight of Corporate Strategy, Sustainability and Allocation of Risk Oversight.\u201d Other Dow 30 companies that integrate risk and sustainability, or sustainability and strategy, are Verizon<\/a>, Lockheed Martin<\/a> and UnitedHealthGroup<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      1. \u00a0\u201cIt\u2019s Time to Unbundle ESG\u201d<\/a> by Aaron \u201cRonnie\u201d Chatterji and Michael W. Toffel, published September 20, 2024<\/li>\n
      2. \u201cA Holistic Approach to Sustainable Risk Management,\u201d<\/a> published April 7, 2025<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        Travelers (pp. 22-23)<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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        Under a section entitled \u201cSustainability and Risk Management,\u201d Travelers discusses the relationship between \u201cThe Travelers Promise\u201d and shareholder value creation, as well as \u201cOversight of Corporate Strategy, Sustainability and Allocation of Risk Oversight.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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        Verizon (pp. 14-15)<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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        Verizon identifies Environmental Sustainability and Responsible Business as business risks, giving those matters the same prominence as ERM, and financial risk and capital allocation within its Risk Oversight disclosure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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        Lockheed Martin (p. 25)<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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        Lockheed is a perennial favorite in its fulsome and engaging disclosure of the Board\u2019s oversight of risk, strategy and sustainability. Lockheed uses descriptive headings throughout its proxy to inform the reader, including \u201cWe integrate sustainability governance through a risk-management lens.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        UnitedHealthGroup (pp. 27-28)<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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        Following a lengthy \u201cRisk Oversight\u201d section, UnitedHealthGroup discusses its alignment of sustainability priorities with its long-term strategy, and notes that \u201c[s]ustainability serves as our foundation for strategic long-term growth.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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        \n\t\t\t\t\t

        Spotlight on Oversight of AI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t

        Companies increasingly disclose board-level involvement in AI oversight, signaling recognition of AI as a material risk, with 48% of Fortune 100 companies explicitly citing AI as part of the Board oversight of risk, according to EY review Cyber and AI oversight disclosures: what companies shared in 2025<\/a>.<\/p>

        Disclosures often emphasize frameworks for ethical AI use, compliance with emerging regulations, and integration of AI risk into enterprise risk management. However, the depth of oversight varies: while some companies have included a section dedicated to AI governance, most mention it as one of the risks overseen by Boards.<\/p>

        40% of companies reviewed by EY assigned AI oversight to a specific committee, majority assigned it to the Audit committee, though AI-related disclosures in proxy statements tend to be more precise and comprehensive when the Governance or a Technology committee is tasked with AI oversight.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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        Equifax p.44 and 45<\/a> details the structure of AI Governance in the Responsible Business section. The company includes responsibility from the Board to all employees, and the standards and policies adopted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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        Allstate p.40<\/a> presents AI as a key risk and describes how AI oversight is integrated in the risk management structure of the company, with ultimate oversight from the whole Board and the Audit Committee regarding controls and risk management aspects.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Allstate\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

        Risk oversight proxy disclosures have become increasingly standardized\u2014but are they still telling the full story? Our latest Proxy Trends thought piece takes a look at how several companies are moving beyond the traditional framework to better reflect the connection between risk management, strategy, and sustainability. These evolving disclosure approaches rethink how long-term value, resilience, and competitiveness are communicated.<\/p>\n","protected":false},"author":19,"featured_media":23657,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[64],"tags":[],"class_list":["post-23794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-proxy-reporting"],"acf":[],"yoast_head":"\nA Revamp of Risk Oversight Disclosures | Labrador Transparency<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.labrador-transparency.com\/en\/blog\/risk-oversight\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Revamp of Risk Oversight Disclosures | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"Risk oversight proxy disclosures have become increasingly standardized\u2014but are they still telling the full story? 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