In May 2025, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released a public exposure draft ...

Forbes contributors publish independent expert analyses and insights. Jim Osman is a finance expert with over 30 years of experience. When a company stops taking questions, it stops being accountable.

Amidst the bullish markets of the 1980s, the corporate governance model drove singularly toward profits, without regard for partisanship or pet political causes. While this gave rise to ...

Artificial intelligence has moved from the margins of innovation into the core of global economic and political power. Models ...

OpenAI was never quite like other generative AI startups — or other startups period, for that matter. Its governance structure is unique and what ultimately led to the abrupt ousting of CEO Sam Altman ...

When companies don’t have coherence between what they say and what they do, or when they define themselves through marketing hype that does not reflect their true intentions or thoughts, the truth ...