nor a compliance tool. Its value comes from adoption at board level, not from a certificate on the wall.

Deducted points for cost, density, and lack of certification – but as a guidance standard, it’s the best available globally. Would you like a one‑page summary of its 11 principles, or tips on how to implement it without buying the full document?

Small or medium‑sized enterprises (SMEs) may find it too abstract. It doesn’t give detailed procedures, templates, or legal compliance checklists.