Future-Ready Sales Governance: A Scalable ERM Framework for Risk-Value Co-Management in Global Retail

Abstract

This study proposes a future-ready sales-governance framework, grounded in COSO-ERM, to address the dual challenge of compliance and value creation in the global retail sector. The framework integrates three components—the Three Lines model (3LOD), a Policy-as-Code digital control library, and a KRI × KPI dual-metric system—to embed risk management within pricing, promotion, channel, and third-party processes. Using Walmart as the primary empirical case, we implement a mixed-methods evaluation that combines descriptive reconstruction, pre- and post-comparative analysis, and longitudinal trends based on public disclosures, regulatory materials, and industry benchmarks. We analyze monthly incident-to-resolution time (IRT) as the primary efficiency outcome, reporting period means with 95% confidence intervals. Metric definitions and data sources are detailed in Table 1, and annual aggregates are presented in Table 2. Results indicate materially improved compliance efficiency and more stable commercial outcomes consistent with ERM maturation and policy-as-code coverage. Overall, ERM-driven sales governance enables a shift from reactive compliance to proactive risk–value co-management, enhancing organizational resilience and supporting sustainable growth in increasingly regulated markets.