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Extra resources for A Stakeholder Approach to CSR

Sample text

1 and COBIT 5 because of apparent similarities to the number scales and words used to describe them, such a comparison is difficult because of the differences in scope, focus and intent, as illustrated in figure 20. • In general, scores will be lower with the COBIT 5 process capability model, as shown in figure 20. 1 maturity model, a process could achieve a level 1 or 2 without fully achieving all the process’s objectives; in the COBIT 5 process capability level, this will result in a lower score of 0 or 1.

In most enterprises, governance is the responsibility of the board of directors under the leadership of the chairperson. • Management Management plans, builds, runs and monitors activities in alignment with the direction set by the governance body to achieve the enterprise objectives. In most enterprises, management is the responsibility of the executive management under the leadership of the CEO. Interactions Between Governance and Management From the definitions of governance and management, it is clear that they comprise different types of activities, with different responsibilities; however, given the role of governance—to evaluate, direct and monitor—a set of interactions is required between governance and management to result in an efficient and effective governance system.

The COBIT 5 process reference model divides the governance and management processes of enterprise IT into two main process domains: • Governance—Contains five governance processes; within each process, evaluate, direct and monitor (EDM)5 practices are defined. • Management—Contains four domains, in line with the responsibility areas of plan, build, run and monitor (PBRM), and provides end-to-end coverage of IT. 1 domain and process structure. The names of the domains are chosen in line with these main area designations, but contain more verbs to describe them: – Align, Plan and Organise (APO) – Build, Acquire and Implement (BAI) – Deliver, Service and Support (DSS) – Monitor, Evaluate and Assess (MEA) 5 I n the context of the governance domain, ‘monitoring’ means those activities where the governance body checks to what extent the direction that has been set for management is actually applied.

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A Stakeholder Approach to CSR


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