ISO/DIS 37014 · stage 40.60 Close of voting Ballot closed 10 June 2026 Planning date 15 Sep 2027, our estimate Official record
37014ISO 37014 Revision CheckerGroup governance maturity, before publication

The dimensions

Seven conditions and eleven principles

The model measures two sets of dimensions: the governance conditions from ISO 37000 clause 4 and the eleven governance principles from ISO 37000 clause 6. Each is rated on the three aspects, at group and entity level.

01Conditions

The seven governance conditions 7

These are the conditions a governing body establishes so that the principles can be applied. In a controlled group, each one has a group reading and an entity reading, and the gap between them is often the finding.

The seven governance conditions
ConditionWhat it means
An integrated organizational governance frameworkThe framework coordinates governance activity across the group rather than existing only entity by entity.
Effective delegationAuthority and responsibility are delegated in a way that builds trust and transparency.
Governance and management distinguishedAnyone holding both governance and management duties can tell them apart and act properly in each role.
Sustainability as a basic considerationSustainability is treated as a starting point when governing and when applying the principles.
Fair treatment of stakeholdersEvery stakeholder is treated fairly, with regard for what relevant stakeholders expect.
Governing body composition and structureThe make-up and structure of the governing body equip it for its role.
Governing body competenceThe body keeps building its competence in the organization's activities, its legal obligations and its context.
02Principles

The eleven governance principles 11

The principles are meant to be applied together and at the same time, each with its own key aspects of practice. A group that evaluates the ones it finds comfortable and leaves the rest has a selective result, which the model names as a gap.

The eleven governance principles
PrincipleWhat it means
AccountabilityThe obligation to account for the fulfilment of a responsibility, with consequences where it is not.
Data and decisionsData is recognised as a strategic resource and used responsibly in decisions.
LeadershipEffective and ethical leadership, including the reconciliation of dilemmas.
OversightPerformance is overseen and assurance is obtained.
PurposeThe organizational purpose and values are defined and committed to.
Risk governanceThe tone is set for risk and risk management is practised and overseen.
Social responsibilityThe organization's social responsibilities are recognised and discharged.
Stakeholder engagementRelevant stakeholders are engaged and their expectations considered.
StrategyStrategic outcomes are set and the strategy is steered.
Value generationValue is defined, created, delivered and sustained.
Viability and performance over timeThe organization remains viable and performs over the long term.
03How to rate

Two levels, three aspects, one worksheet

For each dimension, rate behaviour, effectiveness and efficiency at group level and, separately, for each controlled entity in the boundary. Record the level found and the level that is appropriate. The kit's 54-cell worksheet holds the dimension-by-aspect view; the register holds the requirement-level rows behind it.

The three aspects The six-point scale The kit

04Source

Source for this page

Retrieved 2026-10-21. The requirement above is our statement of the clause in our own words; the official text is linked so you can check it.