Enterprise Risk Management Practices in India: A Case Study of Select Indian Companies

Enterprise Risk Management (ERM) has grown to be a crucial tool for identifying, evaluating, and managing risks inside an organisation. ERM enables organisation manage reduce the possibility of business fraud failure, maximising value stakeholders. assists management in coordinating risk appetite strategy, improving response, integrating perspective, enhancing cooperative governance, minimising operational surprises losses, taking advantage opportunities, lowering unacceptable performance variability. This paper been prepared understand practices firms India analyse relationship between Firm Performance. Four Indian Companies listed at BSE considered in-depth analysis their across 15 years i.e., from 2007-08 2021-22. The quality disclosures analysed based on components COSO framework by way content four companies period study. study finds that terms Infosys have better than other select both overall as well most also firm like ROA significant but negative with while contrast EPS, measure performance, positive association firms.