This is the first part in a special series devoted to the launch of the 2017 COSO ERM Framework, entitled Enterprise Risk Management ̶ Integrating with Strategy and Performance. It is aimed at bringing you up-to-speed on what has changed in the new Framework, why it’s changed, and how those changes will impact the conversation you’re having about risk. For further information please contact: Dennis Chesley - [email protected], Frank Martens - [email protected], Helene Katz - [email protected]