Requirement Details
The Organizational Culture Topical Requirement, expected in 2025 or 2026, will provide standards for assessing and auditing organizational culture and ethics. This future requirement will address methodologies for evaluating corporate culture, tone at the top, ethical climate, and behavioral risk indicators. It will include frameworks for assessing cultural alignment with stated values, measuring employee engagement and psychological safety, evaluating speak-up culture and whistleblower programs, and identifying cultural risk factors that could impact organizational objectives. The requirement will emphasize the link between culture and risk management, compliance effectiveness, and organizational performance.