The Influence of ISO 31000 on Risk Culture: A Systematic Literature Review

Penulis

  • Olivia Putri Zahrani Departement Of Accounting, Faculty Of Economy,Universitas Sriwijaya, Palembang
  • Isnuhardi Universitas sriwijaya, Indonesia

Kata Kunci:

Enterprise Risk Management, ISO 31000, & Risk Culture

Abstrak

This study aims to provide a synthesis of the relationship between ISO 31000 and risk culture. Using a Systematic Literature Review (SLR) approach, the study examines how ISO 31000 influences organizational risk culture. The review is based on 20 journal articles indexed in Scopus (Q1–Q4).

The findings indicate that the impact of ISO 31000 on risk culture is mixed. However, 16 out of 20 studies (80%) report a positive influence, particularly when supported by strong top management commitment, leaders’ emotional intelligence, and integration with strategic planning. In addition, key determinants of a risk-aware culture—such as accountability, effective communication, a common risk language, incentive systems, and continuous training—play a significant role in strengthening the relationship between ISO 31000 implementation and risk culture.

Unduhan

Diterbitkan

02-05-2026

Cara Mengutip

Zahrani, O. P., & Isnuhardi, I. (2026). The Influence of ISO 31000 on Risk Culture: A Systematic Literature Review. BUGIS : Journal of Business, Technology, & Social Science, 4(1), 36–41. Diambil dari https://ojs.nitromks.ac.id/jurnal-bugis/article/view/912