All 35 requirements · Governance maturity aspects
Model requirement 4.4.7
Management reports
What ISO 37004:2023 asks at 4.4.7, in our own words, and how it reads inside a controlled group. The draft's public contents heading for it is 4.4 Governance efficiency.
What the model asks
Management reports are provided to the governing body so that it can oversee the organization's performance, on the basis of its direction in governance policies and its delegations in governance charters; they should be timely and accurate, are more qualitative in content, can carry the expert insights and opinions of their authors (insights, highlights, trends, forecasts, comparative analysis, priority areas for improvement, and links back to source data), and should be presented together with the applicable organizational performance registers.
What it means when one board controls another
Management reports travel up the group and rarely travel down. The efficiency question is whether the entity board sees the group reports that affect it, in time to act. A one-way reporting line is a component that exists for the controller only.
Evidence an evaluator asks for
A maturity rating is a claim about how the group governs. The evidence is what proves it operated. Keep both, and keep them together.
- Management reporting: Management reports presented with performance registers, timely and accurate
Where evaluations commonly find gaps
- Reports late, purely descriptive, or not traceable to source data
How this requirement enters the rating
This unit supplies the evidence for the efficiency aspect. Rate it on the six-point scale, cite the record that shows it operated in the period, and read the aspect page before you assign a level. The level descriptions for this aspect are on /aspects/efficiency/.
It carries 1 evidence item and 1 common gap in the model. One item is enough only if it is the artefact that proves the practice operated, not a policy that says it should. The group application on this page is ours; the requirement and evidence are the model's, stated in our own words.
Requirements that sit beside it
Source for this page
- ISO 37004:2023, Governance of organizations, Governance maturity model, Guidance. The published text of the organizational governance maturity model, which the draft applies to controlled groups. Supplies the three aspects, the measurement framework, the six-point scale, the dimensions and the 35 model requirements stated on this site.
- ISO/DIS 37014 official record. The designation, title, edition, committee, ICS, stage, stage date, page count, price and abstract. Retrieved 21 October 2026.
- ISO/DIS 37014 free OBP preview. The foreword, introduction, scope, normative references, terms and definitions and the full table of contents, which ISO publishes for free. Retrieved 21 October 2026.
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.
Note on the draft: The requirement, evidence and gaps on this page are read from ISO 37004:2023, which the draft states it builds on. The draft's own clause body is not public, so this page does not state it. The clause reference at the top is the draft's public contents heading that this requirement sits under.
The maturity kit, USD 299 one off. The 35-requirement register, the 54-cell maturity worksheet, the evidence list and a dated plan, as PDF, CSV and XLSX.