Risk Disclosure as a Resilience Tool in Central Governments: Assessing Current Practices in the United Kingdom and the Netherlands
通过文本分析和访谈，研究了英国和荷兰中央政府风险披露的现状，发现当前实践不足以增强组织韧性，存在向后看、忽视变化、回避弱点等问题。
ABSTRACT To be resilient, governments must quickly adapt their policies and working methods to new and uncertain situations. This article examines whether risk disclosure, as part of the anticipatory capacities of these organizations, can help identify and mitigate vulnerabilities. To explore these issues, we conducted a textual analysis of departmental annual reports and semi‐structured interviews with regulators, accountants, and risk management specialists from three governmental departments in each of the two countries: the United Kingdom and the Netherlands. Our findings indicate that current risk reporting practices are insufficient to enhance the resilience of governmental organizations. Reported risks are predominantly backward‐looking, with limited recognition of changes over time and a reluctance to acknowledge vulnerabilities. This approach to risk reporting is shaped by a disconnect between internal risk management practices and risk disclosure, the complexity of governmental risks, skepticism about users’ ability and willingness to understand technical details, departmental cultures, and political influence. Nonetheless, significant variation exists in risk management and reporting practices among departments.