ISO/DIS 37000

Guidance for the governance of organizations

Recommandations pour la gouvernance des organismes

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
FOR COMMENT AND APPROVAL. IT IS
THEREFORE SUBJECT TO CHANGE AND MAY
NOT BE REFERRED TO AS AN INTERNATIONAL
STANDARD UNTIL PUBLISHED AS SUCH.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL,
This document is circulated as received from the committee secretariat.
TECHNOLOGICAL, COMMERCIAL AND
USER PURPOSES, DRAFT INTERNATIONAL
STANDARDS MAY ON OCCASION HAVE TO
BE CONSIDERED IN THE LIGHT OF THEIR
POTENTIAL TO BECOME STANDARDS TO
WHICH REFERENCE MAY BE MADE IN
Reference number
NATIONAL REGULATIONS.
ISO/DIS 37000:2020(E)
RECIPIENTS OF THIS DRAFT ARE INVITED
TO SUBMIT, WITH THEIR COMMENTS,
NOTIFICATION OF ANY RELEVANT PATENT
RIGHTS OF WHICH THEY ARE AWARE AND TO
PROVIDE SUPPORTING DOCUMENTATION. ISO 2020
---------------------- Page: 1 ----------------------
ISO/DIS 37000:2020(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2020

All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may

be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting

on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address

below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Fax: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii © ISO 2020 – All rights reserved
---------------------- Page: 2 ----------------------
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

© ISO 2020 – All rights reserved iii
---------------------- Page: 3 ----------------------
ISO/DIS 37000:2020(E)

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

iv © ISO 2020 – All rights reserved
---------------------- Page: 4 ----------------------
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
---------------------- Page: 5 ----------------------
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
vi © ISO 2020 – All rights reserved
---------------------- Page: 6 ----------------------
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 to
the 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 artificial

intelligence) 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 the
organization'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 and

environmental 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 and

perceived 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 the
organization.
© ISO 2020 – All rights reserved vii
---------------------- Page: 7 ----------------------
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 and

standards; this supports owner stakeholders in their ability to hold the governing

body and its members accountable and to benchmark the organization's results

against 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 to

increased 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 context

within 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 to
stakeholders, 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
---------------------- Page: 8 ----------------------
ISO/DIS 37000:2020(E)
Figure 1 — Governance framework overview
© ISO 2020 – All rights reserved ix
---------------------- Page: 9 ----------------------
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 purpose
Note 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 objectives

Note 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.

© ISO 2020 – All rights reserved 1
---------------------- Page: 10 -----------------
...

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 NORMES
INTERNATIONALES 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
---------------------- Page: 1 ----------------------
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 COPYRIGHT

7.5.1 Principe ............................................................................................................................................................ 22

7.5.2 Fondement ...................................................................................................................................................... 22

© ISO 2020

7.5.3 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 office

7.6.3 Aspects clés des pratiques ......................................................................................................................... 25

Case postale 401 • Ch. de Blandonnet 8

7.7 Leadership ....................................................................................................................................................... 26

CH-1214 Vernier, Geneva
Tél.: [phone]

7.7.1 Principe ............................................................................................................................................................ 26

Fax: [phone]

7.7.2 Fondement ...................................................................................................................................................... 26

E-mail: [e-mail]
Website: www.iso.org
© ISO 2020 – Tous droits réservés
iii
Publié en Suisse
ii © ISO 2020 – Tous droits réservés
---------------------- Page: 2 ----------------------
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

© ISO 2020 – Tous droits réservés
iii
---------------------- Page: 3 ----------------------
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

© ISO 2020 – Tous droits réservés
---------------------- Page: 4 ----------------------
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.

© ISO 2020 – Tous droits réservés
---------------------- Page: 5 ----------------------
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
---------------------- Page: 6 ----------------------
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 gouvernance
Bénéficiaire 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 des
responsabilités.

— 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 délégation
d’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 de
l’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
...