E&M
2026/1
è Senior Lecturer di Audit & Risk Management presso la Knowledge Area Accounting di SDA Bocconi e Professoressa a contratto presso il Dipartimento di Accounting dell’Università Bocconi. // is Senior Lecturer in Audit & Risk Management at the Accounting Knowledge Area of SDA Bocconi and Adjunct Professor at the Accounting Department of Bocconi University.
The Impact of Non-Financial Risks: Processes for Strengthening Organizational Resilience
The emergence of increasingly interconnected and weakly historicized non-financial risks is reshaping the principal sources of organizational vulnerability. This article examines the evolution of risk assessment with respect to geopolitical, cyber, reputational, and technological risks, emphasizing the limitations of traditional quantitative models. Through a critical review of the literature and the main international frameworks, the article advances a conception of risk assessment as a cognitive and strategic process, integrated in Enterprise Risk Management systems and oriented toward strengthening organizational resilience and fostering sustainable value creation.
Keywords: 10.57590/1120-5032-202601eng-4
DOI: 10.57590/1120-5032-202601eng-4
Pages 29-35