USA – COSO – Corporate Governance – Guiding Principles for Board Oversight – 2026.

Covering:

Message from COSO’s Board of Directors

About this publication

How to use this publication

How the guiding principles are organised

Guiding Principles at a glance

Guiding principle 1: Board Governance Structure

Guiding Principle 2: Board Accountability

Guiding principle 3: Board Composition and Leadership

Guiding principle 4: Board Effectiveness

Guiding principle 5: Purpose, Mission, and Values

Guiding principle 6: Culture, Conduct, and Tone at the Top

Guiding principle 7: Strategy, Objectives, and Performance

Guiding principle 8: Technology and Data

Guiding principle 9: Stakeholder Engagement

Guiding principle 10: Executive Leadership and Succession

Guiding principle 11: Executive Performance and Compensation

Guiding principle 12: Risk Management and Internal Control

Conclusion

Appendix: Glossary