This study explores the complex relationship between corporate governance, risk management, and social responsibility, focusing on the impact of regulatory and market changes. It assesses the influence of the Sarbanes-Oxley Act of 2002 and the Committee of Sponsoring Organisations (COSO) Enterprise Risk Management framework on corporate governance. Through a comparative analysis of risk management across countries, the chapter highlights the role of legal frameworks and industry standards. The study also examines technology's role in enhancing transparency and accountability, particularly through data analytics and cybersecurity. A Greek case study provides a detailed national perspective. By synthesising literature, regulatory reports, and the Greek case, the research offers a comprehensive overview of current practices and future trends, emphasising the importance of transparent risk disclosure and strong governance in building corporate resilience and stakeholder trust.
