toto slot

https://adalaattem.uniexames.com.br/

Slot Qris

https://reseaumetalex.labo.cyu.fr/

https://perception.labo.cyu.fr/

Alasan gampang menang yaitu karena situs daun77

https://library.inais.ac.id/

agen situs XLSLOT88 sudah dipercaya oleh ribuan pemain situs judi online slot gampang menang memberikan hadiah kemenangan besar

XLSLOT88 adalah situs judi slot online gacor terbaik nomor 1 di Indonesia yang mempunyai game slot gacor dan judi online gampang menang paling dipercaya no 1 di Indonesia dengan winrate tinggi

https://econoscitech-integration-journal.uz/

Sebagai situs slot online gacor terpercaya menang jackpot sensasional tentu saja XLSLOT88 memiliki lisensi resmi dari lembaga perjudian nasional yang merupakan hal yang sangat diutamakan untuk keamanan dan kenyamanan para pemainnya

XLSLOT88 sebagai situs slot online gacor gampang menang hari ini tentunya menyediakan ratusan pilihan game yang dapat dimainkan secara bebas dan memiliki kemungkinan menang jackpot besar di setiap game slot online gacor nya

Situs judi online slot gacor 2025 hari ini seringkali memberikan penawaran bonus dan promosi yang sangat menggiurkan

PAYSLOT88 selaku situs judi slot gampang menang jackpot terbesar menyediakan daftar situs judi slot gacor terpercaya hari ini bagi semua bettor judi slot online

XLSLOT88 adalah Link Slot88 Gacor dan Situs Slot Gacor Server Thailand Terbaik tahun 2025

XLSLOT88 adalah link slot online resmi terpercaya yang menawarkan berbagai pilihan permainan slot gacor mudah menang serta menghadirkan pengalaman bermain terbaik

TOTOSLOT4D merupakan Daftar situs slot online yang menjadi tempat bermain para pecinta judi slot gacor di Indonesia

Slot Gacor hadir dengan berbagai macam permainan slot maxwin terbaru 2025 dan bekerja sama dengan situs TOTOSLOT4D

berbagai macam permainan judi online tersedia di situs XLSLOT88 dengan deposit rendah bisa maxwin besar.

TOTOSLOT99 Merupakan Situs Slot Toto99 terpercaya dapat memberikan kemenangan disetiap harinya hanya dengan modal kecil

PAYSLOT88 merupakan situs slot gacor terbaru ditahun 2025 menghadirkan mengalaman bermainan yang sangat bagus di indonesia

XLSLOT88 adalah media resmi situs slot gacor hari ini gampang menang maxwin jackpot x1000, daftarkan akun pro provider slot gacor hanya di XLSLOT88 mainkan ratusan game terupdate yang seru dimainkan dengan grafik terbaik di indonesia.

XLSLOT88 merupakan platform terbaru situs resmi slot online gacor no.1 di indonesia, menghadirkan ratusan game slot online gacor yang seru untuk dimainkan dan pasti gampang menang maxwin sampai ratusan juta rupiah

Temukan permainan slot online gacor 2025 hanya di situs TOTOSLOT4D dengan minmal depsoit 20ribu saja bisa maxwin setiap hari

TOTOSLOT4D titik kumpul pertemuan situs slot scan qris dan slot gacor online 4d yang mempunya sistem serba gacor terbaru

TOTOSLOT4D adalah link bermain situs slot scan qris colaborasi dengan slot gacor 4D yang sudah di pastikan akan gampang maxwin di permainan slot onlinenya

https://saomatheus.uniexames.com.br/

TOTOSLOT4D platform daftar slot qris merupakan situs toto slot 4d online terpercaya 2025 berlisensi resmi yang menyediakan game toto slot online terbaik dengan minimal deposit 20 ribu saja.

XLSLOT88 adalah gaming house situs slot online gacor terpercaya mudah menang hari ini, hadir sebagai provider resmi slot online gacor yang memilikin ratusan game terbaru dengan winrate kemenangan terbesar di indonesia

XLSLOT88 merupakan situs gaming slot gacor 2025 terpercaya mudah menang by Team UPH, sekarang tidak perlu repot mencari situs slot gacor 2025 main saja di XLSLOT88 nikmatin ratusan game terbaru yang tersedia pasti gampang menang maxwin auto cuan besar

TOTOSLOT4D merupakan situs online slot gacor gampang menang anti rungkad terbaru tahun 2025 memilikin koleksi game slot gacor ratusan pilihan menarik dengan high winrate tertinggi di indonesia

XLSLOT88 merupakan tempat situs bermain judi online slot gacor gampang menang hari ini tahun 2025 menghadirkan ratusan koleksi game terbaru slot gacor dengan live rtp maxwin tergacor membantu meraih jackpot terbesar hingga ratusan juta rupiah.

TOTOSLOT4D adalah suatu perusahaan casino terbesar yang ada di indonesia yang mempunyai deposit via qris tanpa fee dan adm.

TOTOSLOT4D berdiri dengan nilai Dari Serc Jose Res unsur situs slot scan qris 2025 menjadi yang terbaik

TOTOSLOT4D merupakan situs gacor terpercaya di seluruh indonesia dengan akses slot thailand

XLSLOT88 adalah link slot online resmi terpercaya yang menawarkan berbagai pilihan permainan slot gacor mudah menang serta menghadirkan pengalaman bermain yang aman cepat dan nyaman untuk semua pecinta slot online di Indonesia

XLSLOT88 menghadirkan link daftar akun pro slot online gacor yang mudah menang dan memilikin koleksi ratusan game terupdate slot online dengan linsensi gacor hanya di XLSLOT88 terpercaya dan teraman di jamin By SeoYuthBoyz

TOTOSLOT4D kamaroto menyediakan tempat sewa untuk kalian berlibur sepanjang liburan support by TOTOSLOT4D

https://www.master-journalisme-gennevilliers.fr/

https://doukhan.perso.cyu.fr/

https://unkaha.com/

uwakslot

https://transitiondesign.labo.cyu.fr/

bapautoto

https://www.horseandfarrier.com/

https://motherteresawomenuniv.ac.in/

http://degree.uob.edu.pk/

https://triangle.mth.kcl.ac.uk/

xlslot88

xlslot88

xlslot88

xlslot88

xlslot88

xlslot88

xlslot88

PAYSLOT88 Taklukan Kemenangan Main Situs Slot Online Sensasi Jackpot Besar Setiap Hari

BAPAUTOTO AKSES LOGIN SITUS SLOT THAILAND DEPOSIT 5 RIBU EASY JACKPOT FANTASTIS

https://erp.b-u.ac.in/erp/scholar/public/

https://knowledge.services/disseminate/

xlslot88

BAPAUTOTO DAFTAR SITUS SLOT DANA 5000 EVENT PROMO BONUS BERLIMPAH GAMPANG CLAIMNYA

https://muhandislik-iqtisodiyot.uz/

xlslot88

xlslot88

https://www.deblogacademie.nl/

https://knowledge.services/bespoc/

https://s3.3dvalosag.hu/

https://drive.motherteresawomenuniv.ac.in/

https://uef.edu.kh/

http://tttv.tueba.edu.vn/

https://news.mellekhmun.gov.np/

https://www.myagricensus.gov.my/

https://centralshop.click/

XLSLOT88

XLSLOT88

XLSLOT88

XLSLOT88

SLOT GACOR 4D

https://deevalemon.it.com/

https://banniwetthawatburi.go.th/

https://tregento.in/

slot gacor 2025

https://medcenter.uniexames.com.br/

uwakslot

uwakslot

https://snist.sreenidhi.edu.in/

http://meteoweb.ru/

slot toto

xlslot88

https://naac.queenmaryscollege.edu.in/

UWAKSLOT : LINK TRUSTED LAYANAN SITUS SLOT ONLINE TERGACOR DI MUKA BUMI TERCAYA 2025

UWAKSLOT

UWAKSLOT

bapautototrusted gaming slot gacor 4d

uwakslot

https://www.cypelatam.com/

bapautoto

uwakslot

bapautoto

xo4d

https://old.gvrec.org/

bapautoto

bapautoto

https://fstp.upnm.edu.my/

https://sims.innovative.edu.my/

https://cmp.tvu.edu.vn/

http://militarymuseum.mod.gov.mn/

slot thailand

slot terpercaya

toto slot

https://inis.bg.ac.rs/

https://errmece.labo.cyu.fr/

Enterprise Risk Management in Sustainable Development Goals (SDGs) | Buletin Politeknik NSC Surabaya
Akuntansi

Enterprise Risk Management in Sustainable Development Goals (SDGs)

Oleh: Yustin Nur Faizah, S.Tr.,Ak.,M.Ak.,AK.

Sumber: COSO,2004

Introduction

Enterprise Risk Management (ERM) is a crucial framework for organizations to identify, assess, and manage risks that could hinder their objectives (Otero González et al., 2020). In the context of the Sustainable Development Goals (SDGs), ERM plays a vital role in aligning business strategies with global sustainability targets (Shah et al., 2022). The SDGs, adopted by all United Nations Member States in 2015, provide a shared blueprint for peace and prosperity for people and the planet, now and into the future (Allen et al., 2018). Integrating ERM with the SDGs ensures that organizations not only mitigate risks but also contribute positively to sustainable development.

Understanding Enterprise Risk Management

According COSO,( 2004) ERM is a structured and continuous process that organizations use to manage risks across all areas of their operations. The key components of ERM include:

  1. Risk Identification: Recognizing potential risks that could affect the achievement of objectives.
  2. Risk Assessment: Evaluating the likelihood and impact of identified risks.
  3. Risk Mitigation: Developing strategies to minimize the impact of risks.
  4. Risk Monitoring: Continuously tracking risks and the effectiveness of mitigation strategies.
  5. Risk Reporting: Communicating risk information to stakeholders.

ERM helps organizations anticipate uncertainties and prepare for various scenarios, making it an essential tool for achieving long-term goals.

The Sustainable Development Goals

The SDGs consist of 17 goals and 169 targets designed to address global challenges such as poverty, inequality, climate change, environmental degradation, peace, and justice(Campagnolo et al., 2016). These goals are:

  • No Poverty
  • Zero Hunger
  • Good Health and Well-being
  • Quality Education
  • Gender Equality
  • Clean Water and Sanitation
  • Affordable and Clean Energy
  • Decent Work and Economic Growth
  • Industry, Innovation, and Infrastructure
  • Reduced Inequality
  • Sustainable Cities and Communities
  • Responsible Consumption and Production
  • Climate Action
  • Life Below Water
  • Life on Land
  • Peace, Justice, and Strong Institutions
  • Partnerships for the Goals

Organizations play a critical role in achieving these goals through responsible practices and innovative solutions.

Integrating ERM with the SDGs

According (Febrianti & Novita, 2021) Integrating ERM with the SDGs involves aligning risk management practices with sustainable development objectives. This integration offers several benefits:

  1. Strategic Alignment: ERM helps organizations align their strategies with the SDGs, ensuring that business activities contribute to global sustainability efforts.
  2. Enhanced Risk Awareness: By considering SDG-related risks, organizations become more aware of potential social, environmental, and economic impacts, leading to more comprehensive risk assessments.
  3. Improved Decision-Making: Integrating the SDGs into ERM frameworks supports informed decision-making that balances risk and opportunity in the context of sustainability.
  4. Stakeholder Engagement: Addressing SDG-related risks and opportunities can enhance stakeholder trust and engagement, as stakeholders increasingly value sustainability.
  5. Regulatory Compliance: Organizations that incorporate the SDGs into their ERM processes are better positioned to comply with evolving regulations and standards related to sustainability.

Practical Steps for Integration

  1. Mapping SDGs to Organizational Objectives: Identify which SDGs are most relevant to the organization’s mission and operations. This helps in focusing efforts on areas with the highest impact.
  2. Risk Identification and Assessment: Incorporate SDG-related risks into the ERM process. This includes assessing risks such as climate change, resource scarcity, social inequality, and regulatory changes.
  3. Developing Mitigation Strategies: Create strategies to mitigate SDG-related risks. For example, reducing carbon emissions, promoting diversity and inclusion, and ensuring ethical supply chains.
  4. Monitoring and Reporting: Implement mechanisms to monitor progress towards SDG targets and report on sustainability performance. This fosters transparency and accountability.
  5. Continuous Improvement: Regularly review and update the ERM framework to reflect changing circumstances and emerging risks related to the SDGs.

Case Studies

  1. Unilever: Unilever has integrated ERM with its sustainability strategy, focusing on areas such as climate action, responsible consumption, and inclusive growth. By aligning its risk management practices with the SDGs, Unilever has improved resilience and achieved significant sustainability milestones.
  2. Patagonia: Patagonia, an outdoor apparel company, emphasizes environmental sustainability in its ERM approach. The company addresses risks related to climate change and resource depletion, aligning its operations with SDG 13 (Climate Action) and SDG 12 (Responsible Consumption and Production).

Conclusion

Integrating Enterprise Risk Management with the Sustainable Development Goals is a strategic approach that enables organizations to manage risks while contributing to global sustainability efforts. By aligning risk management practices with the SDGs, organizations can enhance resilience, improve stakeholder relations, and support the achievement of a sustainable and prosperous future for all.

References

Allen, C., Metternicht, G., & Wiedmann, T. (2018). Initial progress in implementing the Sustainable Development Goals (SDGs): a review of evidence from countries. Sustainability Science, 13(5), 1453–1467. https://doi.org/10.1007/s11625-018-0572-3

Campagnolo, L., Carraro, C., Eboli, F., & Farnia, L. L. (2016). Assessing SDGs: A New Methodology to Measure Sustainability. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2715991

COSO. (2004). Enterprise Risk Management — Integrated Framework Executive Summary. New York, 3(September), 1–16. http://www.coso.org/documents/COSO_ERM_ExecutiveSummary.pdf

Febrianti, I., & Novita, N. (2021). COSO’s Enterprise Risk Management Framework in Agriculture Startup to Support the Achievement of SDGs Pillars. TIJAB (The International Journal of Applied Business), 5(1), 18. https://doi.org/10.20473/tijab.V5.I1.2021.18-36

Otero González, L., Durán Santomil, P., & Tamayo Herrera, A. (2020). The effect of Enterprise Risk Management on the risk and the performance of Spanish listed companies. European Research on Management and Business Economics, 26(3), 111–120. https://doi.org/10.1016/j.iedeen.2020.08.002

Shah, S. Q. A., Lai, F.-W., Shad, M. K., & Jan, A. A. (2022). Developing a Green Governance Framework for the Performance Enhancement of the Oil and Gas Industry. Sustainability, 14(7), 3735. https://doi.org/10.3390/su14073735

Leave a Reply

Your email address will not be published. Required fields are marked *