Editoriale. Controllo interno-esterno nella valutazione dei rischi e delle performance aziendali

The scope of this article is the analysis of the reputation risk management process with the aim to define a conceptual model that could be applied to identify, assess and mitigate this type of risk. This model is based on the analysis of the extant literature on risk management and on corporate reputation. This analysis reveals that the measurement of the reputational risk is a controversial aspect and there are different approaches that could be used to carry out this activity. Furthermore the value of the corporate reputation may be influenced by many variables and a wide range of actions could be implemented to reduce the probability and/or the impact. However the analysis of the existing models for reputation risk management reveals noticeable differences regarding the variables and the methodology that could be used. Based on these findings, our conceptual model proposes a qualitative methodology to assess a set of reputational risk drivers. Moreover the model highlights the importance of the internal control systems and the crisis communication management for risk mitigation. Future steps include the formal validation of this model through an empirical investigation that will be carried out on a selected number of Italian companies.