ISO/DIS 37000
(Main)Guidance for the governance of organizations
Guidance for the governance of organizations
Recommandations pour la gouvernance des organismes
General Information
Standards Content (sample)
DRAFT INTERNATIONAL STANDARD
ISO/DIS 37000
ISO/TC 309 Secretariat: BSI
Voting begins on: Voting terminates on:
2020-06-10 2020-09-02
Guidance for the governance of organizations
ICS: 03.100.02
THIS DOCUMENT IS A DRAFT CIRCULATED
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ISO/DIS 37000:2020(E)
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ISO/DIS 37000:2020(E)
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ISO/DIS 37000:2020(E)
Contents Page
Foreword ..........................................................................................................................................................................................................................................v
Introduction ................................................................................................................................................................................................................................vi
1 Scope ................................................................................................................................................................................................................................. 1
2 Normative references ...................................................................................................................................................................................... 1
3 Terms and definitions ..................................................................................................................................................................................... 1
3.1 Governance and organization .................................................................................................................................................... 1
3.2 Principles and outcomes ................................................................................................................................................................ 2
3.3 Roles ................................................................................................................................................................................................................. 4
4 Context of this Standard ................................................................................................................................................................................ 5
4.1 The need for guidance ...................................................................................................................................................................... 5
4.2 The governance of organizations ............................................................................................................................................ 5
4.2.1 Thread of governance .................................................................................................................................................. 5
4.2.2 Governance and management .............................................................................................................................. 6
4.3 Governance and stakeholders .................................................................................................................................................... 6
5 The governing body ........................................................................................................................................................................................... 6
5.1 Composition and structure ........................................................................................................................................................... 6
5.2 Competence ............................................................................................................................................................................................... 7
6 Framework ................................................................................................................................................................................................................. 8
7 Principles of governance .............................................................................................................................................................................. 9
7.1 Purpose .......................................................................................................................................................................................................... 9
7.1.1 Principle .................................................................................................................................................................................. 9
7.1.2 Rationale ................................................................................................................................................................................. 9
7.1.3 Key aspects of practices ..........................................................................................................................................10
7.2 Value generation .................................................................................................................................................................................12
7.2.1 Principle ...............................................................................................................................................................................12
7.2.2 Rationale ..............................................................................................................................................................................12
7.2.3 Key aspects of practices ..........................................................................................................................................13
7.3 Strategy .......................................................................................................................................................................................................14
7.3.1 Principle ...............................................................................................................................................................................14
7.3.2 Rationale ..............................................................................................................................................................................14
7.3.3 Key aspects of practices ..........................................................................................................................................15
7.4 Oversight ...................................................................................................................................................................................................18
7.4.1 Principle ...............................................................................................................................................................................18
7.4.2 Rationale ..............................................................................................................................................................................18
7.4.3 Key aspects of practices ..........................................................................................................................................18
7.5 Accountability .......................................................................................................................................................................................19
7.5.1 Principle ...............................................................................................................................................................................19
7.5.2 Rationale ..............................................................................................................................................................................20
7.5.3 Key aspects of practices ..........................................................................................................................................20
7.6 Stakeholder engagement .............................................................................................................................................................21
7.6.1 Principle ...............................................................................................................................................................................21
7.6.2 Rationale ..............................................................................................................................................................................21
7.6.3 Key aspects of practices ..........................................................................................................................................22
7.7 Leadership ...............................................................................................................................................................................................22
7.7.1 Principle ...............................................................................................................................................................................22
7.7.2 Rationale ..............................................................................................................................................................................22
7.7.3 Key aspects of practices ..........................................................................................................................................23
7.7.4 Dilemma examples ......................................................................................................................................................25
7.8 Data and decisions ............................................................................................................................................................................25
7.8.1 Principle ...............................................................................................................................................................................25
7.8.2 Rationale ..............................................................................................................................................................................25
7.8.3 Key aspects of practices ..........................................................................................................................................26
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7.8.4 Dilemma examples ......................................................................................................................................................27
7.8.5 Dilemma reconciliation ...........................................................................................................................................27
7.9 Risk governance ..................................................................................................................................................................................28
7.9.1 Principle ...............................................................................................................................................................................28
7.9.2 Rationale ..............................................................................................................................................................................28
7.9.3 Key aspects of practices ..........................................................................................................................................29
7.9.4 Dilemma examples ......................................................................................................................................................30
7.10 Exercising social responsibility .............................................................................................................................................30
7.10.1 Principle ...............................................................................................................................................................................30
7.10.2 Rationale ..............................................................................................................................................................................30
7.10.3 Key aspects of practices ..........................................................................................................................................31
7.11 Organizational viability and success over time .......................................................................................................32
7.11.1 Principle ...............................................................................................................................................................................32
7.11.2 Rationale ..............................................................................................................................................................................32
7.11.3 Key aspects of practices ..........................................................................................................................................32
Annex A (informative) Governance Tools and Resources ............................................................................................................34
Bibliography .............................................................................................................................................................................................................................35
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ISO/DIS 37000:2020(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement. For an explanation on the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO’s adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT) see the following URL: www
.iso .org/ iso/ foreword .html.The committee responsible for this document is Technical Committee ISO/TC 309 Governance of
Organizations.© ISO 2020 – All rights reserved v
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ISO/DIS 37000:2020(E)
Introduction
The growth in volume and range of international guidance suggests that private, public and non-profit
sectors globally are showing an increasing interest in the good governance of organizations.
Good governance of organizations means that decision-making within the organization is based
on norms, practices, behaviours, organizational ethos, culture, structures, and processes to create
and maintain an organization with clear purpose that delivers long term value consistent with the
expectations of its stakeholders. The implementation of good governance of an organization include a
framework of mechanisms, processes and structures that are appropriate for its internal and external
context.This guidance is directed at governing bodies but may also be useful to those that support it in
discharging its duties such as:— those who govern organizations;
— managers and staff;
— governance practitioners;
— other interested stakeholders.
Organizations that apply this guidance will be better equipped to understand the competing
expectations of their stakeholders, and to apply the required creative entrepreneurship, culture,
principles, performance and accountability that are necessary to deliver the objectives of the
organization according to its purpose and values.Governing bodies hold management to account and ensure that the culture, norms and practices in
the organization align with its purpose. This guidance sets out principles which will assist governing
bodies in discharging their duties effectively and efficiently, enhancing trust, inclusion, accountability,
responsiveness and equity. Governing bodies that apply this guidance can achieve effective performance,
responsible stewardship and ethical behaviour.As the organization becomes more important to its stakeholders, the need for good governance and the
expectation for transparency and accountability increases.In applying this standard, stakeholders across countries and sectors can have increased confidence
that governing bodies are making decisions that are responsible, accountable, fair, transparent, with
probity and informed by:— credible information and reliable data;
— stakeholders’ expectations;
— ethical and societal expectations;
— compliance obligations;
— open and honest reporting and reporting;
— natural environment limitations and impacts.
Sound decision-making increases the confidence of stakeholders in the organization in terms of how it
conducts its business, including the way in which decisions are made, and the way it produces intended
outcomes.The benefits of good governance can apply to
— the organization itself;
— owner stakeholders; and
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ISO/DIS 37000:2020(E)
— other stakeholders.
Examples of these benefits are listed in Table 1.
NOTE Where the benefits accrue largely to owner and/or other stakeholders as well as to the organization in
significant ways, they are listed under benefits to the organization. Benefits that accrue to one group frequently
interconnect with the benefits of other groups.Table 1 — Examples of the benefits of good governance
Beneficiary Benefit
Organizations — Accurate and effective decision-making as a result of holistic consideration of
the organization and the context within which it operates. This is of benefit tothe organization given the increasing complexity and rapidly changing business,
economic, regulatory, political and technical contexts.
— Improved organizational resilience in the face of negative leadership risks (as
examples, faltering leadership due to ineffective succession planning and personal
liability impacts), and increased ability to realize operational efficiencies as a result
of ethical behaviour by the organization's leadership, and effective delegation of
authority and responsibilities.— Increased speed of organizational decision-making and action as a result of clarity of
leadership responsibilities and clear understanding of delegated authority.— Improved organizational ability to remain resilient when negatively impacted (as
examples, fraud, non-compliance and environmental or utility impacts) and increased
ability to improve competitive advantage (as examples, automation and artificialintelligence) through the recognition and realization of opportunities as a result of
improved governing body oversight of risk management and internal controls.— Increased owner stakeholder value generation as a result of improved alignment of
organizational activities with the agreed organizational purpose and strategy and
effective oversight of organizational performance.— Increased access to, and reduced cost of, capital as a result of increased investor
certainty in the effective governing body oversight of matters impacting theorganization's sustainability and holistic decision-making in this regard.
— Improved organizational value generation over the long-term for its stakeholders
due to positive impacts on the local and international social, economic andenvironmental contexts in which the organization operates as a result of governing
body considerations for social and environmental responsibility and contribution to
the UN Sustainable Development Goals.— Lower staff costs due to an increasingly attractive environment for skilled staff, who
are motivated not only by financial benefits, but also by intangible organizational
benefits such as fairness, transparency and organization attractiveness as a result of
effective and ethical leadership by the governing body.— Effective and ethical leadership by an organization's governing body is demonstrated,
amongst other ways, in the organization's transparency with stakeholders andperceived good corporate citizenship. This contributes to increased organizational
reputation, public image, public confidence and goodwill, all of which are part of the
organization’s intangible assets.— Increased viability of start-up initiatives as a result of increased investor confidence
in the organization's ability to remain resilient and true to the stated organizational
purpose, due to increased leadership skill and attentive oversight; and increased
continued organizational viability as a result of attention by the governing body on
the organization's sustainability.— Increased certainty of continued compliance with laws, regulations and good practices,
as perceived by the organization's stakeholders and society, as a result of effective
oversight by the governing body of the organization's compliance management, leads
to improved certainty of owner stakeholder investments and involvement in theorganization.
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ISO/DIS 37000:2020(E)
Table 1 (continued)
Beneficiary Benefit
Owner stakeholders — Improved shareholder relations and consequently investment certainty as a result of
reduced minority-majority shareholder conflicts, executive-shareholder conflicts and
conflict between the shareholders and other stakeholders due to effective shareholder
engagement, limitations of executive authority, suitably transparent decision-making
and reporting and protection of both small and large investors by the governing body.
— Increased owner stakeholder trust in the organization due to effective delegation
and limitation of authority, and oversight of the exercise of this authority by the
governing body.— Effective and ethical governance by the governing body includes suitable
transparency in its decision-making and key operation indicators, and consistency
of terminology and application through the adoption of reporting frameworks andstandards; this supports owner stakeholders in their ability to hold the governing
body and its members accountable and to benchmark the organization's resultsagainst other similar organizations, allowing better management of their investment
and consequently adding value.— increased transparency and access to information, demonstration of accountability,
and commitment to effective investor engagement by the governing body, leads toincreased investor confidence in the governing body's ability to direct the organization
to use the invested assets appropriately.Other stakeholders — Good governance includes actions by the governing body to direct their organizations
to present suitably transparent, clear and consumable reports and disclosures to its
stakeholders, allowing regulators and society to evaluate the organization's positive
and negative impacts on the social, natural environmental and economic contextwithin which it operates, affording stakeholders the opportunity to hold organization's
to account, highlighting inappropriate practices and with action, reduce harm to the
public, economy and natural environment.— Effective stakeholder engagement and relationship building is a cornerstone of good
governance and provides the organization with the ability to understand stakeholder
requirements of the organization and co-create services and products of worth tostakeholders, increasing stakeholder value.
— Improved resilience of organizations of critical importance to societal functioning as
a result of good governance practices by their governing bodies leads to increased
institutional resilience at national, regional and organizational levels, which benefits
all stakeholders;The governance of organizations is a system performed in the context of enabling principles in order
to achieve the organizational purpose, governance outcomes and the generation of value for the
organization and its stakeholders. This system operates in a context of externalities which should be
taken into consideration.Figure 1 illustrates the framework for governance of organizations and consists of the principles and
outcomes outlined in this document. These components might already exist in full or in part within
the organization. However, they might need to be adapted or improved so that the governance of the
organization is efficient, effective and consistent.viii © ISO 2020 – All rights reserved
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ISO/DIS 37000:2020(E)
Figure 1 — Governance framework overview
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DRAFT INTERNATIONAL STANDARD ISO/DIS 37000:2020(E)
Guidance for the governance of organizations
1 Scope
This document gives guidelines for the governance of organizations. It provides key principles, relevant
practices and a framework to guide governing bodies on how to meet their responsibilities so that
organizations can fulfil their purpose. It is applicable to all organizations regardless of type, size,
location, structure or purpose.2 Normative references
There are no normative references in this document.
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp— IEC Electropedia: available at http:// www .electropedia .org/
3.1 Governance and organization
3.1.1
governance of organizations
system by which an organization (3.1.3) is directed, overseen and held accountable for achieving its
defined purposeNote 1 to entry: This is a human based system.
3.1.2
governance framework
strategies, policies, decision-making structures and accountabilities through which the organization’s
governance arrangements operate[SOURCE: ISO/IEC TR 38502:2017, 3.1]
3.1.3
organization
person or group of people that has its own functions with responsibilities, authorities and relationships
to achieve its objectivesNote 1 to entry: The concept of organization includes, but is not limited to sole-trader, company, corporation, firm,
enterprise, authority, partnership, charity or institution, or part or combination thereof, whether incorporated
or not, public or private.[SOURCE: ISO/IEC Directives Part 1:2019, Annex L 3.1]
3.1.4
organizational entity
organization (3.1.3) that has a distinct and independent existence
Note 1 to entry: In some cases, an organizational entity could be a legal entity.
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...
PROJET DE NORME INTERNATIONALE
ISO/DIS 37000
ISO/TC 309 Secrétariat: BSI
Début de vote: Vote clos le:
2020-06-10 2020-09-02
Recommandations pour la gouvernance des organismes
Guidance for the governance of organizations
ICS: 03.100.02
CE DOCUMENT EST UN PROJET DIFFUSÉ POUR
OBSERVATIONS ET APPROBATION. IL EST DONC
SUSCEPTIBLE DE MODIFICATION ET NE PEUT
ÊTRE CITÉ COMME NORME INTERNATIONALE
AVANT SA PUBLICATION EN TANT QUE TELLE.
OUTRE LE FAIT D’ÊTRE EXAMINÉS POUR
ÉTABLIR S’ILS SONT ACCEPTABLES À DES
FINS INDUSTRIELLES, TECHNOLOGIQUES ET
COMMERCIALES, AINSI QUE DU POINT DE VUE
Le présent document est distribué tel qu’il est parvenu du secrétariat du comité.
DES UTILISATEURS, LES PROJETS DE NORMESINTERNATIONALES DOIVENT PARFOIS ÊTRE
CONSIDÉRÉS DU POINT DE VUE DE LEUR
POSSIBILITÉ DE DEVENIR DES NORMES
POUVANT SERVIR DE RÉFÉRENCE DANS LA
RÉGLEMENTATION NATIONALE.
Numéro de référence
LES DESTINATAIRES DU PRÉSENT PROJET
ISO/DIS 37000:2020(F)
SONT INVITÉS À PRÉSENTER, AVEC LEURS
OBSERVATIONS, NOTIFICATION DES DROITS
DE PROPRIÉTÉ DONT ILS AURAIENT
ÉVENTUELLEMENT CONNAISSANCE ET À
FOURNIR UNE DOCUMENTATION EXPLICATIVE. ISO 2020
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ISO/DIS 37000:2020(F)
ISO/DIS 37000:2020(F)
Sommaire Page
Avant-propos ................................................................................................................................................................... v
Introduction ................................................................................................................................................................... vi
1 Domaine d’application ...................................................................................................................................1
2 Références normatives ..................................................................................................................................1
3 Termes et définitions .....................................................................................................................................1
3.1 Gouvernance et organisme ..........................................................................................................................1
3.2 Principes et résultats .....................................................................................................................................2
3.3 Rôles .....................................................................................................................................................................4
4 Contexte de la présente norme ...................................................................................................................5
4.1 Besoin de recommandations .......................................................................................................................5
4.2 La gouvernance des organismes ................................................................................................................5
4.2.1 Chaîne de gouvernance ..................................................................................................................................6
4.2.2 Gouvernance et management ......................................................................................................................6
4.3 Gouvernance et parties prenantes ............................................................................................................7
5 L’organe de gouvernance ..............................................................................................................................7
5.1 Composition et structure ..............................................................................................................................7
5.2 Compétences .....................................................................................................................................................8
6 Cadre ....................................................................................................................................................................9
7 Principes de gouvernance ......................................................................................................................... 10
7.1 Finalité .............................................................................................................................................................. 10
7.1.1 Principe ............................................................................................................................................................ 10
7.1.2 Fondement ...................................................................................................................................................... 11
7.1.3 Aspects clés des pratiques ......................................................................................................................... 11
7.2 Création de valeur ........................................................................................................................................ 13
7.2.1 Principe ............................................................................................................................................................ 13
7.2.2 Fondement ...................................................................................................................................................... 14
7.2.3 Aspects clés des pratiques ......................................................................................................................... 14
7.3 Stratégie ........................................................................................................................................................... 16
7.3.1 Principe ............................................................................................................................................................ 16
7.3.2 Fondement ...................................................................................................................................................... 16
7.3.3 Aspects clés des pratiques ......................................................................................................................... 17
7.4 Surveillance .................................................................................................................................................... 20
7.4.1 Principe ............................................................................................................................................................ 20
7.4.2 Fondement ...................................................................................................................................................... 20
7.4.3 Aspects clés des pratiques ......................................................................................................................... 21
7.5 Responsabilité ............................................................................................................................................... 22
DOCUMENT PROTÉGÉ PAR COPYRIGHT7.5.1 Principe ............................................................................................................................................................ 22
7.5.2 Fondement ...................................................................................................................................................... 22
© ISO 20207.5.3 Aspects clés des pratiques ......................................................................................................................... 23
Tous droits réservés. Sauf prescription différente ou nécessité dans le contexte de sa mise en oeuvre, aucune partie de cette
publication ne peut être reproduite ni utilisée sous quelque forme que ce soit et par aucun procédé, électronique ou mécanique, 7.6 Dialogue avec les parties prenantes ...................................................................................................... 24
y compris la photocopie, ou la diffusion sur l’internet ou sur un intranet, sans autorisation écrite préalable. Une autorisation peut
7.6.1 Principe ............................................................................................................................................................ 24
être demandée à l’ISO à l’adresse ci-après ou au comité membre de l’ISO dans le pays du demandeur.
7.6.2 Fondement ...................................................................................................................................................... 24
ISO copyright office7.6.3 Aspects clés des pratiques ......................................................................................................................... 25
Case postale 401 • Ch. de Blandonnet 87.7 Leadership ....................................................................................................................................................... 26
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7.7.1 Principe ............................................................................................................................................................ 26
Fax: +41 22 749 09 477.7.2 Fondement ...................................................................................................................................................... 26
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iii
Publié en Suisse
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ISO/DIS 37000:2020(F)
Sommaire Page
Avant-propos ................................................................................................................................................................... v
Introduction ................................................................................................................................................................... vi
1 Domaine d’application ...................................................................................................................................1
2 Références normatives ..................................................................................................................................1
3 Termes et définitions .....................................................................................................................................1
3.1 Gouvernance et organisme ..........................................................................................................................1
3.2 Principes et résultats .....................................................................................................................................2
3.3 Rôles .....................................................................................................................................................................4
4 Contexte de la présente norme ...................................................................................................................5
4.1 Besoin de recommandations .......................................................................................................................5
4.2 La gouvernance des organismes ................................................................................................................5
4.2.1 Chaîne de gouvernance ..................................................................................................................................6
4.2.2 Gouvernance et management ......................................................................................................................6
4.3 Gouvernance et parties prenantes ............................................................................................................7
5 L’organe de gouvernance ..............................................................................................................................7
5.1 Composition et structure ..............................................................................................................................7
5.2 Compétences .....................................................................................................................................................8
6 Cadre ....................................................................................................................................................................9
7 Principes de gouvernance ......................................................................................................................... 10
7.1 Finalité .............................................................................................................................................................. 10
7.1.1 Principe ............................................................................................................................................................ 10
7.1.2 Fondement ...................................................................................................................................................... 11
7.1.3 Aspects clés des pratiques ......................................................................................................................... 11
7.2 Création de valeur ........................................................................................................................................ 13
7.2.1 Principe ............................................................................................................................................................ 13
7.2.2 Fondement ...................................................................................................................................................... 14
7.2.3 Aspects clés des pratiques ......................................................................................................................... 14
7.3 Stratégie ........................................................................................................................................................... 16
7.3.1 Principe ............................................................................................................................................................ 16
7.3.2 Fondement ...................................................................................................................................................... 16
7.3.3 Aspects clés des pratiques ......................................................................................................................... 17
7.4 Surveillance .................................................................................................................................................... 20
7.4.1 Principe ............................................................................................................................................................ 20
7.4.2 Fondement ...................................................................................................................................................... 20
7.4.3 Aspects clés des pratiques ......................................................................................................................... 21
7.5 Responsabilité ............................................................................................................................................... 22
7.5.1 Principe ............................................................................................................................................................ 22
7.5.2 Fondement ...................................................................................................................................................... 22
7.5.3 Aspects clés des pratiques ......................................................................................................................... 23
7.6 Dialogue avec les parties prenantes ...................................................................................................... 24
7.6.1 Principe ............................................................................................................................................................ 24
7.6.2 Fondement ...................................................................................................................................................... 24
7.6.3 Aspects clés des pratiques ......................................................................................................................... 25
7.7 Leadership ....................................................................................................................................................... 26
7.7.1 Principe ............................................................................................................................................................ 26
7.7.2 Fondement ...................................................................................................................................................... 26
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ISO/DIS 37000:2020(F)
7.7.3 Aspects clés des pratiques ........................................................................................................................ 26
7.7.4 Exemples de dilemmes ............................................................................................................................... 28
7.8 Données et décisions .................................................................................................................................. 29
7.8.1 Principe ............................................................................................................................................................ 29
7.8.2 Fondement ...................................................................................................................................................... 29
7.8.3 Aspects clés des pratiques ........................................................................................................................ 30
7.8.4 Exemples de dilemmes ............................................................................................................................... 32
7.8.5 Résolution des dilemmes .......................................................................................................................... 32
7.9 Gouvernance du risque .............................................................................................................................. 32
7.9.1 Principe ............................................................................................................................................................ 32
7.9.2 Fondement ...................................................................................................................................................... 32
7.9.3 Aspects clés des pratiques ........................................................................................................................ 35
7.9.4 Exemples de dilemmes ............................................................................................................................... 35
7.10 Exercer sa responsabilité sociétale ....................................................................................................... 36
7.10.1 Principe ............................................................................................................................................................ 36
7.10.2 Fondement ...................................................................................................................................................... 36
7.10.3 Aspects clés des pratiques ........................................................................................................................ 37
7.11 Viabilité de l’organisme et réussite dans le temps .......................................................................... 37
7.11.1 Principe ............................................................................................................................................................ 37
7.11.2 Fondement ...................................................................................................................................................... 38
7.11.3 Aspects clés des pratiques ........................................................................................................................ 38
Annexe A (informative) Outils et ressources de gouvernance.................................................................... 40
Bibliographie ............................................................................................................................................................... 41
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ISO/DIS 37000:2020(F)
Avant-propos
L’ISO (Organisation internationale de normalisation) est une fédération mondiale d’organismes
nationaux de normalisation (comités membres de l’ISO). L’élaboration des Normes internationales est
en général confiée aux comités techniques de l’ISO. Chaque comité membre intéressé par une étude a le
droit de faire partie du comité technique créé à cet effet. Les organisations internationales,
gouvernementales et non gouvernementales, en liaison avec l’ISO participent également aux travaux.
L’ISO collabore étroitement avec la Commission électrotechnique internationale (IEC) en ce qui
concerne la normalisation électrotechnique.Les procédures utilisées pour élaborer le présent document et celles destinées à sa mise à jour sont
décrites dans les Directives ISO/IEC, Partie 1. Il convient, en particulier de prendre note des différents
critères d’approbation requis pour les différents types de documents ISO. Le présent document a été
rédigé conformément aux règles de rédaction données dans les Directives ISO/IEC, Partie 2
(voir www.iso.org/directives).L’attention est attirée sur le fait que certains des éléments du présent document peuvent faire l’objet de
droits de propriété intellectuelle ou de droits analogues. L’ISO ne saurait être tenue pour responsable
de ne pas avoir identifié de tels droits de propriété et averti de leur existence. Les détails concernant les
références aux droits de propriété intellectuelle ou autres droits analogues identifiés lors de
l’élaboration du document sont indiqués dans l’Introduction et/ou dans la liste des déclarations de
brevets reçues par l’ISO (voir www.iso.org/brevets).Les appellations commerciales éventuellement mentionnées dans le présent document sont données
pour information, par souci de commodité, à l’intention des utilisateurs et ne sauraient constituer un
engagement. Pour une explication de la nature volontaire des normes, la signification des termes et
expressions spécifiques de l’ISO liés à l’évaluation de la conformité, ou pour toute information au sujet
de l’adhésion de l’ISO aux principes de l’Organisation mondiale du commerce (OMC) concernant les
obstacles techniques au commerce (OTC), voir le lien suivant : www.iso.org/iso/fr/avant-propos.
Le présent document a été élaboré par le comité technique ISO/TC 309, Gouvernance des organisations.
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ISO/DIS 37000:2020(F)
Introduction
La multiplication et la portée grandissante des recommandations internationales suggèrent que les
secteurs privé, public et à but non lucratif dans le monde entier montrent un intérêt croissant pour la
bonne gouvernance des organismes.La bonne gouvernance des organismes signifie que la prise de décision au sein de l’organisme est basée
sur des normes, des pratiques, des comportements, une éthique interne, une culture, des structures et
des processus visant à créer et à faire perdurer un organisme avec une finalité claire qui génère une
valeur à long terme en cohérence avec les attentes de ses parties prenantes. La mise en œuvre de la
bonne gouvernance d’un organisme comprend un cadre de mécanismes, de processus et de structures
qui sont appropriés à son contexte interne et externe.Ces recommandations s’adressent aux organes de gouvernance mais peuvent également être utiles à
ceux qui les soutiennent dans l’exercice de leurs fonctions, tels que :— ceux qui gouvernent les organismes ;
— les responsables et le personnel ;
— les praticiens de la gouvernance ;
— les autres parties intéressées.
Les organismes qui appliquent ces recommandations seront mieux équipés pour comprendre les
attentes contradictoires de leurs parties prenantes et pour appliquer les exigences d’entrepreneuriat
créatif, de culture, de principes, de performance et de responsabilité nécessaires pour atteindre les
objectifs de l’organisme conformément à sa finalité et à ses valeurs.Les organes de gouvernance demandent des comptes à la direction et s’assurent que la culture, les
normes et les pratiques au sein de l’organisme sont alignées sur sa finalité. Les présentes
recommandations énoncent les principes qui aideront les organes de gouvernance à s’acquitter de leurs
fonctions de manière efficace et efficiente, en renforçant la confiance, l’inclusion, la responsabilité, la
réactivité et l’équité. Les organes de gouvernance qui appliquent ces recommandations peuvent
parvenir à une performance efficace, une gestion responsable et un comportement éthique.
Plus l’organisme devient important pour ses parties prenantes, plus le besoin d’une bonne gouvernance
et les attentes en matière de transparence et de responsabilité augmentent.En appliquant la présente norme, les parties prenantes de tous les pays et de tous les secteurs peuvent
avoir davantage confiance dans le fait que les organes de gouvernance prennent des décisions
responsables, justifiées, justes, transparentes, avec probité et fondées sur :— des informations crédibles et des données fiables ;
— les attentes des parties prenantes ;
— les attentes éthiques et sociétales ;
— les obligations de compliance ;
— la transparence et la sincérité des rapports ;
— les limites et les impacts de l’environnement naturel.
© ISO 2020 – Tous droits réservés
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ISO/DIS 37000:2020(F)
Une prise de décision saine augmente la confiance des parties prenantes dans l’organisme en ce qui
concerne la manière dont il mène ses activités, y compris la manière dont les décisions sont prises et la
manière dont il obtient les résultats escomptés.Les avantages d’une bonne gouvernance peuvent s’appliquer :
— à l’organisme lui-même ;
— aux parties prenantes propriétaires ; et
— à d’autres parties prenantes.
Des exemples de ces avantages sont énumérés dans le Tableau 1.
NOTE Lorsque les avantages bénéficient en grande partie au propriétaire et/ou à d’autres parties prenantes
ainsi qu’à l’organisme de manière significative, ils sont énumérés en tant qu’avantages pour l’organisme. Les
avantages qui bénéficient à un groupe sont souvent liés aux avantages apportés à d’autres groupes.
Tableau 1 — Exemples d’avantages d’une bonne gouvernanceBénéficiaire Avantage
Organismes — Précision et efficacité de la prise de décision grâce à une prise en compte globale de
l’organisme et du contexte dans lequel il exerce ses activités. Cela est bénéfique pour
l’organisme étant donné la complexité croissante et l’évolution rapide des contextes
commercial, économique, réglementaire, politique et technique.— Amélioration de la résilience de l’organisme face aux risques de leadership négatif
(par exemple, un leadership défaillant en raison d’une planification inefficace de la
relève et des impacts en termes de responsabilité personnelle), et capacité accrue à
réaliser des économies opérationnelles grâce à un comportement éthique de la part
du leadership de l’organisme et à une délégation efficace de l’autorité et desresponsabilités.
— Accélération de la prise de décision et de l’action de l’organisme grâce à la clarté des
responsabilités du leadership et à une bonne compréhension de la délégationd’autorité.
— Amélioration de la capacité de l’organisme à rester résilient en cas d’impact négatif
(par exemple, fraude, non-conformité et impacts sur l’environnement ou les services
publics) et capacité accrue à améliorer un avantage concurrentiel (par exemple,automatisation et intelligence artificielle) grâce à la reconnaissance et à la réalisation
des opportunités résultant d’une meilleure surveillance du management du risque et
des contrôles internes par l’organe de gouvernance.— Augmentation de la création de valeur pour les parties prenantes propriétaires grâce
à un meilleur alignement des activités de l’organisme sur la finalité et la stratégie
convenues de l’organisme et à une surveillance efficace des performances del’organisme.
— Accès accru au capital et réduction du coût du capital grâce à une plus grande
certitude des investisseurs dans la surveillance efficace par l’organe de gouvernance
des questions ayant une incidence sur la durabilité de l’organisme et la prise de
décision globale à cet égard.— Amélioration de la création de valeur à long terme au niveau de l’organisme pour ses
parties prenantes en raison des impacts positifs sur les contextes sociaux,économiques et environnementaux locaux et internationaux dans lesquels
l’organisme exerce ses activités, grâce à la prise en compte par l’organe de
gouvernance
...
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