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Conclusion Looking at the three individual case studies, there are some important similarities among the three companies.Some are more focused on gathering data to develop their leading indicators, and others are focused on maturing other areas of their ERM program before tackling more quantitative indicators.All three companies operate in heavily regulated industries and rely on detailed analytical data to support their ERM programs.The case studies in this report should serve as a tool for ERM practitioners that are looking for guidance on risk reporting and the development of key risk indicators.Even though the companies have varying levels of developing KRIs, they all find value in the processes they use.


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Conclusion
Looking at the three individual case studies, there are some important similarities among the three companies. All three companies have a formal ERM process in place, as well as a governing body that oversees the ERM function as a whole. All three companies operate in heavily regulated industries and rely on detailed analytical data to support their ERM programs. Also, each company’s ERM program was fairly mature before it began developing key risk indicators. An organization needs to have a good understanding of the risks it faces before it can begin developing metrics to track those risks.

Each company has taken a slightly different path in the development of key risk indicators, tailoring the approach to fit the needs and capabilities of each organization. Some companies use more analytical data to monitor the major risks facing them, and some use more qualitative analyses in their approach. Some are more focused on gathering data to develop their leading indicators, and others are focused on maturing other areas of their ERM program before tackling more quantitative indicators. Even though the companies have varying levels of developing KRIs, they all find value in the processes they use. Although the development process may need to be different for different companies, the key steps outlined in this report illustrate effective practices. The case studies in this report should serve as a tool for ERM practitioners that are looking for guidance on risk reporting and the development of key risk indicators.


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