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    Home /  Insights /  Memos, Newsletters And Alerts /  Memo
    S&C Memos

    COSO and NACD Propose New Corporate Governance Framework

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    June 5, 2025

    Framework Designed to Be “Integrated and Comprehensive” and Apply to All U.S. Public Companies; Comments Due July 11, 2025

    COSO and NACD have released a public exposure draft of a proposed Corporate Governance Framework for U.S. public companies. The 70-plus page draft is centered around 6 components, 24 principles, and 86 focus points and has been under development for the past year without public visibility or opportunities for stakeholder feedback. Comments are due July 11, and COSO anticipates launching the framework in fall 2025.

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