{"id":7624,"date":"2026-08-19T16:15:07","date_gmt":"2026-08-19T14:15:07","guid":{"rendered":"https:\/\/arcad.lu\/?p=7624"},"modified":"2026-08-19T16:21:41","modified_gmt":"2026-08-19T14:21:41","slug":"reporting-grc-consolide-conseil","status":"publish","type":"post","link":"https:\/\/arcad.lu\/en\/reporting-grc-consolide-conseil\/","title":{"rendered":"GRC reporting: giving the board an overview"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7624\" class=\"elementor elementor-7624\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6db90f4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6db90f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ebfbb07\" data-id=\"ebfbb07\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b898738 elementor-widget elementor-widget-html\" data-id=\"b898738\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.arcad-grc-reporting{\n  --arcad-navy:#182a49;\n  --arcad-navy-light:#2c4774;\n  --arcad-gold:#d2bc76;\n  --arcad-gold-soft:#f0e8cf;\n  --arcad-cream:#f7f4ed;\n  --arcad-white:#ffffff;\n  --arcad-ink:#24303c;\n  --arcad-muted:#667180;\n  --arcad-line:#e3ded2;\n\n  --vigil-deep:#071b34;\n  --vigil-navy:#0b3158;\n  --vigil-blue:#126aa3;\n  --vigil-blue-bright:#2d91ca;\n  --vigil-sky:#75c5ee;\n  --vigil-white:#ffffff;\n\n  width:100%;\n  margin:0;\n  color:var(--arcad-ink);\n  font-family:inherit;\n  font-size:18px;\n  line-height:1.7;\n}\n\n.arcad-grc-reporting,\n.arcad-grc-reporting *{\n  box-sizing:border-box;\n}\n\n.arcad-grc-reporting a{\n  color:inherit;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__inner{\n  width:min(1120px, calc(100% - 48px));\n  margin:0 auto;\n}\n\n\/* HERO *\/\n.arcad-grc-reporting .arcad-grc-reporting__hero{\n  position:relative;\n  overflow:hidden;\n  padding:72px 0 66px;\n  background:\n    radial-gradient(\n      circle at 88% 10%,\n      rgba(210,188,118,.16),\n      transparent 30%\n    ),\n    linear-gradient(\n      135deg,\n      var(--arcad-navy) 0%,\n      #20385f 100%\n    );\n  color:var(--arcad-white);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__hero::before{\n  content:\"\";\n  position:absolute;\n  width:190px;\n  height:190px;\n  right:-72px;\n  top:-80px;\n  border:1px solid rgba(210,188,118,.42);\n  border-radius:50%;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__hero::after{\n  content:\"\";\n  position:absolute;\n  width:130px;\n  height:2px;\n  right:7%;\n  bottom:34px;\n  background:var(--arcad-gold);\n  opacity:.65;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__hero-content{\n  position:relative;\n  z-index:1;\n  max-width:950px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__kicker{\n  margin:0 0 18px;\n  color:var(--arcad-gold);\n  font-family:inherit;\n  font-size:.78rem;\n  line-height:1.4;\n  font-weight:700;\n  letter-spacing:.14em;\n  text-transform:uppercase;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__hero h1{\n  max-width:900px;\n  margin:0 0 22px;\n  color:var(--arcad-white);\n  font-family:inherit;\n  font-size:clamp(2.35rem,5vw,4.15rem);\n  line-height:1.08;\n  font-weight:650;\n  letter-spacing:-.035em;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__lead{\n  max-width:850px;\n  margin:0 0 30px;\n  color:rgba(255,255,255,.82);\n  font-size:1.22rem;\n  line-height:1.6;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__meta{\n  display:flex;\n  flex-wrap:wrap;\n  gap:9px 22px;\n  margin:0;\n  padding-top:20px;\n  border-top:1px solid rgba(210,188,118,.35);\n  color:rgba(255,255,255,.72);\n  font-size:.84rem;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__meta span{\n  position:relative;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__meta span + span::before{\n  content:\"\";\n  position:absolute;\n  left:-12px;\n  top:.55em;\n  width:3px;\n  height:3px;\n  border-radius:50%;\n  background:var(--arcad-gold);\n}\n\n\/* INTRO *\/\n.arcad-grc-reporting .arcad-grc-reporting__intro{\n  padding:52px 0 34px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__intro-text{\n  max-width:830px;\n  margin:0;\n  color:var(--arcad-ink);\n  font-size:1.08rem;\n}\n\n\/* REP\u00c8RES *\/\n.arcad-grc-reporting .arcad-grc-reporting__facts{\n  display:grid;\n  grid-template-columns:repeat(3,minmax(0,1fr));\n  gap:18px;\n  margin:0 0 68px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__fact{\n  position:relative;\n  min-height:150px;\n  padding:26px 26px 25px;\n  background:var(--arcad-cream);\n  border-top:3px solid var(--arcad-gold);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__fact-label{\n  margin:0 0 11px;\n  color:var(--arcad-gold);\n  font-size:.75rem;\n  font-weight:700;\n  letter-spacing:.11em;\n  text-transform:uppercase;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__fact-value{\n  margin:0;\n  color:var(--arcad-navy);\n  font-size:1.17rem;\n  line-height:1.45;\n  font-weight:650;\n}\n\n\/* SECTIONS *\/\n.arcad-grc-reporting .arcad-grc-reporting__sections{\n  padding-bottom:28px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__section{\n  display:grid;\n  grid-template-columns:58px minmax(0,1fr);\n  gap:30px;\n  padding:45px 0 48px;\n  border-top:1px solid var(--arcad-line);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__section:first-child{\n  border-top:0;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__number{\n  padding-top:5px;\n  color:var(--arcad-gold);\n  font-family:inherit;\n  font-size:1rem;\n  line-height:1;\n  font-weight:700;\n  letter-spacing:.08em;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__number::after{\n  content:\"\";\n  display:block;\n  width:28px;\n  height:2px;\n  margin-top:12px;\n  background:var(--arcad-gold);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content{\n  min-width:0;\n  max-width:830px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content h2{\n  margin:0 0 19px;\n  color:var(--arcad-navy);\n  font-family:inherit;\n  font-size:clamp(1.55rem,2.4vw,2.05rem);\n  line-height:1.25;\n  font-weight:650;\n  letter-spacing:-.02em;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content p{\n  margin:0 0 1.15em;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content p:last-child{\n  margin-bottom:0;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content strong{\n  color:var(--arcad-navy);\n  font-weight:700;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content em{\n  font-style:italic;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content ul{\n  list-style:none;\n  margin:8px 0 1.2em;\n  padding:0;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content li{\n  position:relative;\n  margin:0 0 11px;\n  padding-left:25px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__content li::before{\n  content:\"\";\n  position:absolute;\n  left:2px;\n  top:.72em;\n  width:7px;\n  height:7px;\n  background:var(--arcad-gold);\n  transform:rotate(45deg);\n}\n\n\/* ENCARTS *\/\n.arcad-grc-reporting .arcad-grc-reporting__note{\n  margin:28px 0 5px;\n  padding:22px 24px;\n  background:var(--arcad-gold-soft);\n  border-left:4px solid var(--arcad-gold);\n  color:var(--arcad-ink);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__note strong:first-child{\n  color:var(--arcad-navy);\n  font-weight:700;\n}\n\n\/* TRANSITION VIGIL *\/\n.arcad-grc-reporting .arcad-grc-reporting__vigil-wrap{\n  margin:5px 0 48px;\n  padding-left:88px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-context{\n  position:relative;\n  max-width:830px;\n  margin:0 0 22px;\n  padding:3px 0 3px 23px;\n  border-left:3px solid var(--vigil-blue-bright);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-context p{\n  margin:0;\n  color:var(--arcad-muted);\n  font-size:.97rem;\n  line-height:1.7;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-context strong{\n  color:var(--vigil-navy);\n  font-weight:700;\n}\n\n\/* CTA VIGIL *\/\n.arcad-grc-reporting .arcad-grc-reporting__vigil{\n  position:relative;\n  overflow:hidden;\n  max-width:830px;\n  padding:36px 38px 37px;\n  background:\n    radial-gradient(\n      circle at 89% 13%,\n      rgba(117,197,238,.22) 0,\n      rgba(117,197,238,0) 31%\n    ),\n    linear-gradient(\n      135deg,\n      var(--vigil-deep) 0%,\n      var(--vigil-navy) 52%,\n      var(--vigil-blue) 100%\n    );\n  color:var(--vigil-white);\n  border-top:4px solid var(--vigil-sky);\n  box-shadow:0 18px 42px rgba(7,27,52,.16);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil::before{\n  content:\"\";\n  position:absolute;\n  right:-48px;\n  top:-66px;\n  width:205px;\n  height:205px;\n  border:1px solid rgba(117,197,238,.27);\n  border-radius:50%;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil::after{\n  content:\"\";\n  position:absolute;\n  right:37px;\n  bottom:32px;\n  width:78px;\n  height:3px;\n  background:var(--vigil-sky);\n  opacity:.9;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-copy{\n  position:relative;\n  z-index:2;\n  max-width:670px;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-label{\n  display:inline-flex;\n  align-items:center;\n  gap:8px;\n  margin:0 0 13px;\n  padding:6px 10px;\n  background:rgba(117,197,238,.12);\n  border:1px solid rgba(117,197,238,.34);\n  color:var(--vigil-sky);\n  font-size:.72rem;\n  line-height:1.35;\n  font-weight:700;\n  letter-spacing:.13em;\n  text-transform:uppercase;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-label::before{\n  content:\"\";\n  width:6px;\n  height:6px;\n  flex:0 0 6px;\n  background:var(--vigil-sky);\n  border-radius:50%;\n  box-shadow:0 0 0 4px rgba(117,197,238,.12);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil h3{\n  max-width:630px;\n  margin:0 0 13px;\n  color:var(--vigil-white);\n  font-family:inherit;\n  font-size:clamp(1.5rem,2.5vw,1.85rem);\n  line-height:1.25;\n  font-weight:700;\n  letter-spacing:-.02em;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil p{\n  max-width:660px;\n  margin:0 0 24px;\n  color:rgba(255,255,255,.82);\n  font-size:.98rem;\n  line-height:1.68;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-button{\n  display:inline-flex;\n  align-items:center;\n  justify-content:center;\n  min-height:48px;\n  padding:12px 23px;\n  background:var(--vigil-white);\n  border:1px solid var(--vigil-white);\n  color:var(--vigil-navy) !important;\n  font-size:.9rem;\n  line-height:1.3;\n  font-weight:700;\n  text-decoration:none;\n  box-shadow:0 5px 16px rgba(0,0,0,.1);\n  transition:\n    background .2s ease,\n    border-color .2s ease,\n    color .2s ease,\n    transform .2s ease;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__vigil-button:hover{\n  background:var(--vigil-sky);\n  border-color:var(--vigil-sky);\n  color:var(--vigil-deep) !important;\n  transform:translateY(-1px);\n}\n\n\/* \u00c0 RETENIR *\/\n.arcad-grc-reporting .arcad-grc-reporting__takeaway{\n  margin:18px 0 0;\n  padding:36px 38px;\n  background:linear-gradient(\n    135deg,\n    var(--arcad-navy) 0%,\n    var(--arcad-navy-light) 100%\n  );\n  color:var(--arcad-white);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__takeaway-label{\n  display:block;\n  margin:0 0 12px;\n  color:var(--arcad-gold);\n  font-size:.75rem;\n  line-height:1.4;\n  font-weight:700;\n  letter-spacing:.14em;\n  text-transform:uppercase;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__takeaway p{\n  max-width:880px;\n  margin:0;\n  color:var(--arcad-white);\n  font-size:1.08rem;\n  line-height:1.7;\n}\n\n\/* CTA ARCAD *\/\n.arcad-grc-reporting .arcad-grc-reporting__cta{\n  display:grid;\n  grid-template-columns:minmax(0,1fr) auto;\n  gap:30px;\n  align-items:center;\n  margin:36px 0 0;\n  padding:34px 36px;\n  background:var(--arcad-cream);\n  border-top:3px solid var(--arcad-gold);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__cta-copy{\n  min-width:0;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__cta-title{\n  margin:0 0 8px;\n  color:var(--arcad-navy);\n  font-size:1.35rem;\n  line-height:1.35;\n  font-weight:700;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__cta p{\n  max-width:700px;\n  margin:0;\n  color:var(--arcad-muted);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__cta-button{\n  display:inline-flex;\n  align-items:center;\n  justify-content:center;\n  min-height:48px;\n  padding:12px 23px;\n  background:var(--arcad-navy);\n  border:1px solid var(--arcad-navy);\n  color:var(--arcad-white) !important;\n  font-size:.9rem;\n  line-height:1.3;\n  font-weight:700;\n  text-align:center;\n  text-decoration:none;\n  white-space:nowrap;\n  transition:\n    background .2s ease,\n    border-color .2s ease,\n    transform .2s ease;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__cta-button:hover{\n  background:var(--arcad-navy-light);\n  border-color:var(--arcad-navy-light);\n  transform:translateY(-1px);\n}\n\n\/* SOURCES *\/\n.arcad-grc-reporting .arcad-grc-reporting__foot{\n  margin-top:58px;\n  padding:34px 0 72px;\n  border-top:2px solid var(--arcad-gold);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__foot h3{\n  margin:0 0 20px;\n  color:var(--arcad-navy);\n  font-family:inherit;\n  font-size:1.15rem;\n  line-height:1.35;\n  font-weight:700;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__foot ul{\n  list-style:none;\n  max-width:900px;\n  margin:0;\n  padding:0;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__foot li{\n  position:relative;\n  margin:0 0 10px;\n  padding-left:24px;\n  color:var(--arcad-muted);\n  font-size:.95rem;\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__foot li::before{\n  content:\"\";\n  position:absolute;\n  left:2px;\n  top:.72em;\n  width:6px;\n  height:6px;\n  background:var(--arcad-gold);\n  transform:rotate(45deg);\n}\n\n.arcad-grc-reporting .arcad-grc-reporting__scope{\n  max-width:880px;\n  margin:28px 0 0;\n  padding:3px 0 3px 16px;\n  border-left:3px solid var(--arcad-gold);\n  color:var(--arcad-muted);\n  font-size:.88rem;\n  line-height:1.65;\n}\n\n\/* RESPONSIVE *\/\n@media (max-width:900px){\n  .arcad-grc-reporting .arcad-grc-reporting__inner{\n    width:min(100% - 40px,1120px);\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__facts{\n    gap:12px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__fact{\n    padding:22px 20px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__vigil-wrap{\n    padding-left:88px;\n  }\n}\n\n@media (max-width:767px){\n  .arcad-grc-reporting{\n    font-size:17px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__inner{\n    width:calc(100% - 32px);\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__hero{\n    padding:50px 0 46px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__hero h1{\n    font-size:clamp(2rem,10vw,2.75rem);\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__lead{\n    font-size:1.08rem;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__meta{\n    display:grid;\n    gap:6px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__meta span + span::before{\n    display:none;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__intro{\n    padding:36px 0 26px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__facts{\n    grid-template-columns:1fr;\n    margin-bottom:46px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__fact{\n    min-height:0;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__section{\n    grid-template-columns:1fr;\n    gap:14px;\n    padding:34px 0 36px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__number{\n    display:flex;\n    align-items:center;\n    gap:10px;\n    padding-top:0;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__number::after{\n    display:inline-block;\n    margin:0;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__content h2{\n    font-size:1.55rem;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__note{\n    padding:19px 20px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__vigil-wrap{\n    margin-top:0;\n    padding-left:0;\n    padding-bottom:8px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__vigil-context{\n    margin-bottom:18px;\n    padding-left:17px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__vigil{\n    padding:28px 23px 30px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__vigil::after{\n    display:none;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__vigil-button{\n    width:100%;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__takeaway{\n    padding:28px 23px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__cta{\n    grid-template-columns:1fr;\n    gap:22px;\n    padding:27px 23px;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__cta-button{\n    width:100%;\n    white-space:normal;\n  }\n\n  .arcad-grc-reporting .arcad-grc-reporting__foot{\n    margin-top:42px;\n    padding-bottom:52px;\n  }\n}\n<\/style>\n\n<article class=\"arcad-grc-reporting\" lang=\"fr\">\n\n  <header class=\"arcad-grc-reporting__hero\">\n    <div class=\"arcad-grc-reporting__inner\">\n      <div class=\"arcad-grc-reporting__hero-content\">\n\n        <p class=\"arcad-grc-reporting__kicker\">\n          Reporting \u00b7 Consulting \u00b7 Consolidation\n        <\/p>\n\n        <h1>GRC reporting: giving the board an overview<\/h1>\n\n        <p class=\"arcad-grc-reporting__lead\">\n          A board of directors can only supervise what it sees. Yet in many organisations, it receives four separate reports \u2014 compliance, risk, internal control, audit \u2014 which it has to reconcile itself. The consolidation work is thus shifted onto those who have the least time and the least context.\n        <\/p>\n\n        <div class=\"arcad-grc-reporting__meta\">\n          <span>Category: Governance<\/span>\n          <span>Reading time: 8 minutes<\/span>\n        <\/div>\n\n      <\/div>\n    <\/div>\n  <\/header>\n\n  <div class=\"arcad-grc-reporting__inner\">\n\n    <div class=\"arcad-grc-reporting__intro\">\n      <p class=\"arcad-grc-reporting__intro-text\">\n        The situation is common. Compliance presents its controls and findings. Risk management comments on its mapping. Internal control reports on its plan. Internal audit sets out its engagements and recommendations. Four documents, four formats, four scales of severity \u2014 and sometimes four different priorities for the same organisation.\n      <\/p>\n    <\/div>\n\n    <div class=\"arcad-grc-reporting__facts\">\n\n      <div class=\"arcad-grc-reporting__fact\">\n        <p class=\"arcad-grc-reporting__fact-label\">\n          Consolidate\n        <\/p>\n        <p class=\"arcad-grc-reporting__fact-value\">\n          A single view, powered by every function\n        <\/p>\n      <\/div>\n\n      <div class=\"arcad-grc-reporting__fact\">\n        <p class=\"arcad-grc-reporting__fact-label\">\n          Signal, no volume\n        <\/p>\n        <p class=\"arcad-grc-reporting__fact-value\">\n          What has changed and what calls for a decision\n        <\/p>\n      <\/div>\n\n      <div class=\"arcad-grc-reporting__fact\">\n        <p class=\"arcad-grc-reporting__fact-label\">\n          At a good pace\n        <\/p>\n        <p class=\"arcad-grc-reporting__fact-value\">\n          Some topics do not wait for the quarterly committee\n        <\/p>\n      <\/div>\n\n    <\/div>\n\n    <div class=\"arcad-grc-reporting__sections\">\n\n      <section class=\"arcad-grc-reporting__section\">\n        <div class=\"arcad-grc-reporting__number\">01<\/div>\n\n        <div class=\"arcad-grc-reporting__content\">\n          <h2>The symptom: reports that don't talk to each other<\/h2>\n\n          <p>\n            None of them is at fault in isolation. It is their juxtaposition that is problematic: it leaves the board with the task of establishing a coherence that the roles have not produced. The result is predictable \u2014 meeting time consumed by reading rather than decision-making.\n          <\/p>\n        <\/div>\n      <\/section>\n\n      <section class=\"arcad-grc-reporting__section\">\n        <div class=\"arcad-grc-reporting__number\">02<\/div>\n\n        <div class=\"arcad-grc-reporting__content\">\n          <h2>What a board really expects<\/h2>\n\n          <p>\n            An administrator has little time and does not have operational knowledge of the file. They need to know:\n          <\/p>\n\n          <ul>\n            <li>\n              <strong>Where do we stand<\/strong> on major risks \u2014 and what has changed since the last session?\n            <\/li>\n\n            <li>\n              <strong>What's the matter<\/strong> \u2014 the significant weaknesses, along with their root causes and not just their symptoms?\n            <\/li>\n\n            <li>\n              <strong>Who is handling what, by when<\/strong> \u2014 and which commitments have fallen behind?\n            <\/li>\n\n            <li>\n              <strong>What do we need to decide on?<\/strong> \u2014 which decisions are a matter for the board, and not for management?\n            <\/li>\n\n            <li>\n              <strong>Is the device reliable?<\/strong> \u2014 does the independent perspective of internal audit confirm what management is reporting?\n            <\/li>\n          <\/ul>\n\n          <div class=\"arcad-grc-reporting__note\">\n            <strong>A simple principle:<\/strong> Good reporting does not seek to demonstrate the activity of control functions. It illuminates decisions. Everything that does not contribute to this belongs in the appendix.\n          <\/div>\n        <\/div>\n      <\/section>\n\n      <section class=\"arcad-grc-reporting__section\">\n        <div class=\"arcad-grc-reporting__number\">03<\/div>\n\n        <div class=\"arcad-grc-reporting__content\">\n          <h2>The conditions for consolidation<\/h2>\n\n          <p>\n            Consolidating does not mean stapling existing reports together. Three prerequisites are necessary.\n          <\/p>\n\n          <p>\n            One <strong>common language<\/strong> firstly: without shared severity scales and taxonomy, aggregation adds non-comparable quantities. One <strong>unique reference<\/strong> next: each piece of data must have a designated source, otherwise the figures will diverge from one report to another. One <strong>reliable traceability<\/strong> finally: a dashboard whose figures cannot be justified loses its credibility at the very first doubt expressed in a meeting.\n          <\/p>\n\n          <p>\n            That is why consolidation cannot simply be improvised at the end of the process: it must be prepared right from the design stage of the scheme.\n          <\/p>\n        <\/div>\n      <\/section>\n\n      <section class=\"arcad-grc-reporting__section\">\n        <div class=\"arcad-grc-reporting__number\">04<\/div>\n\n        <div class=\"arcad-grc-reporting__content\">\n          <h2>Structure the document<\/h2>\n\n          <p>\n            A tried and tested structure consists of four levels of reading:\n          <\/p>\n\n          <ul>\n            <li>\n              <strong>A summary page.<\/strong> The main points: evolution of major risks, key events, items calling for a decision. A busy director must be able to limit themselves to this.\n            <\/li>\n\n            <li>\n              <strong>A consolidated view of the risks.<\/strong> Major risks, their evolution, and their level in relation to the defined risk appetite.\n            <\/li>\n\n            <li>\n              <strong>Action tracking.<\/strong> Recommendations and action plans, with owners, deadlines and reported delays.\n            <\/li>\n\n            <li>\n              <strong>Appendices by function.<\/strong> The detail that each function wishes to document, viewable without cluttering the summary.\n            <\/li>\n          <\/ul>\n\n          <p>\n            An indicator of effectiveness: the proportion of meeting time devoted to discussion rather than presentation. If departments spend most of the meeting commenting on their documents, the reporting has not fulfilled its purpose.\n          <\/p>\n        <\/div>\n      <\/section>\n\n      <div class=\"arcad-grc-reporting__vigil-wrap\">\n\n        <div class=\"arcad-grc-reporting__vigil-context\">\n          <p>\n            <strong>Once this structure is defined, the tools can significantly reduce the manual part of the consolidation.<\/strong> By bringing together missions, checks, findings and actions in a shared environment, reporting can be fed from information already tracked in the course of activity rather than being reconstructed at each deadline.\n          <\/p>\n        <\/div>\n\n        <aside class=\"arcad-grc-reporting__vigil\">\n\n          <div class=\"arcad-grc-reporting__vigil-copy\">\n\n            <span class=\"arcad-grc-reporting__vigil-label\">\n              VIGIL \u00b7 Reporting \/ GRC\n            <\/span>\n\n            <h3>\n              Produce your reports in a few clicks.\n            <\/h3>\n\n            <p>\n              VIGIL consolidates missions, checks, findings and actions into actionable dashboards and reports.\n            <\/p>\n\n            <a\n              class=\"arcad-grc-reporting__vigil-button\"\n              href=\"https:\/\/vigil-solutions.eu\/\"\n              target=\"_blank\"\n              rel=\"noopener noreferrer\"\n            >\n              Discover VIGIL \u2192\n            <\/a>\n\n          <\/div>\n\n        <\/aside>\n\n      <\/div>\n\n      <section class=\"arcad-grc-reporting__section\">\n        <div class=\"arcad-grc-reporting__number\">05<\/div>\n\n        <div class=\"arcad-grc-reporting__content\">\n          <h2>The question of rhythm<\/h2>\n\n          <p>\n            The quarterly cycle structures most boards. It is suitable for overall monitoring, but not for everything. Certain events \u2014 a major incident, a significant breach, a sudden change in exposure \u2014 call for immediate information, without waiting for the next meeting.\n          <\/p>\n\n          <p>\n            It is therefore useful to define in advance the <strong>thresholds for feedback<\/strong> what facts justify informing the chair of the audit committee or the board without delay. This clarification avoids two symmetrical pitfalls \u2014 systematic escalation, which drowns out information, and prolonged silence on a serious matter, which exposes management to legitimate criticism.\n          <\/p>\n        <\/div>\n      <\/section>\n\n      <section class=\"arcad-grc-reporting__section\">\n        <div class=\"arcad-grc-reporting__number\">06<\/div>\n\n        <div class=\"arcad-grc-reporting__content\">\n          <h2>Common pitfalls<\/h2>\n\n          <ul>\n            <li>\n              Confusing exhaustiveness with information: a bulky report is skim-read.\n            <\/li>\n\n            <li>\n              Presenting activity indicators \u2014 the number of checks carried out \u2014 rather than result indicators.\n            <\/li>\n\n            <li>\n              Ironing out the observations across successive proofreadings, to the point of erasing their significance.\n            <\/li>\n\n            <li>\n              Omit history, which alone makes it possible to distinguish a trend from an isolated point.\n            <\/li>\n\n            <li>\n              Dedicating several person-days to the manual production of a monthly document.\n            <\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section class=\"arcad-grc-reporting__section\">\n        <div class=\"arcad-grc-reporting__number\">07<\/div>\n\n        <div class=\"arcad-grc-reporting__content\">\n          <h2>The ARCAD approach<\/h2>\n\n          <p>\n            ARCAD builds reporting formats tailored to the decisions expected by the board and the audit committee: executive summary, consolidated risk overview, action tracking, and documentary appendices. The firm also acts as an independent director and audit committee member\u2014a position that gives precise insight into what a board member expects from a report.\n          <\/p>\n        <\/div>\n      <\/section>\n\n    <\/div>\n\n    <aside class=\"arcad-grc-reporting__takeaway\">\n\n      <span class=\"arcad-grc-reporting__takeaway-label\">\n        To remember\n      <\/span>\n\n      <p>\n        A board only oversees what it sees. Useful reporting consolidates the work of control functions into a single view, prioritises signal over volume, and distinguishes between information that requires a decision and information that does not. Consolidation requires a common language and reliable data.\n      <\/p>\n\n    <\/aside>\n\n    <div class=\"arcad-grc-reporting__cta\">\n\n      <div class=\"arcad-grc-reporting__cta-copy\">\n\n        <p class=\"arcad-grc-reporting__cta-title\">\n          Rethink the reporting addressed to your governing bodies.\n        <\/p>\n\n        <p>\n          ARCAD designs consolidated, legible formats tailored to the decisions expected.\n        <\/p>\n\n      <\/div>\n\n      <a\n        class=\"arcad-grc-reporting__cta-button\"\n        href=\"mailto:administration@arcad.lu?subject=Demande%20d'\u00e9change%20-%20Reporting%20consolid\u00e9\"\n      >\n        Schedule an exchange \u2192\n      <\/a>\n\n    <\/div>\n\n    <footer class=\"arcad-grc-reporting__foot\">\n\n      <h3>\n        References &amp; further reading\n      <\/h3>\n\n      <ul>\n        <li>\n          Global Internal Audit Standards, Institute of Internal Auditors (IIA) \u2014 communication and overall opinion.\n        <\/li>\n\n        <li>\n          OCEG works (<em>Open Compliance and Ethics Group<\/em>) on the information of the bodies.\n        <\/li>\n\n        <li>\n          Reporting expectations for governing bodies for CSSF-regulated entities.\n        <\/li>\n      <\/ul>\n\n      <p class=\"arcad-grc-reporting__scope\">\n        Note: Good practice to be adapted to the profile, size and regulatory framework specific to each organisation.\n      <\/p>\n\n    <\/footer>\n\n  <\/div>\n\n<\/article>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A useful GRC reporting consolidates the work of control functions into a readable view allowing the board to identify developments, areas of concern and decisions to be made.<\/p>","protected":false},"author":2,"featured_media":7630,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[30],"class_list":["post-7624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-grc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reporting GRC : donner au conseil une vision consolid\u00e9e | ARCAD<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez comment construire un reporting GRC consolid\u00e9, lisible et orient\u00e9 d\u00e9cision pour donner au conseil une vision claire des risques et actions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arcad.lu\/en\/reporting-grc-consolide-conseil\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reporting GRC : donner au conseil une vision consolid\u00e9e | ARCAD\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez comment construire un reporting GRC consolid\u00e9, lisible et orient\u00e9 d\u00e9cision pour donner au conseil une vision claire des risques et actions.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arcad.lu\/en\/reporting-grc-consolide-conseil\/\" \/>\n<meta property=\"og:site_name\" content=\"ARCAD\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-19T14:15:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-19T14:21:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1040\" \/>\n\t<meta property=\"og:image:height\" content=\"534\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Bastien Decerfou\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bastien Decerfou\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/\",\"url\":\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/\",\"name\":\"Reporting GRC : donner au conseil une vision consolid\u00e9e | ARCAD\",\"isPartOf\":{\"@id\":\"https:\/\/arcad.lu\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png\",\"datePublished\":\"2026-08-19T14:15:07+00:00\",\"dateModified\":\"2026-08-19T14:21:41+00:00\",\"author\":{\"@id\":\"https:\/\/arcad.lu\/#\/schema\/person\/a087acd8a15d5a534096ac1bf3efc524\"},\"description\":\"D\u00e9couvrez comment construire un reporting GRC consolid\u00e9, lisible et orient\u00e9 d\u00e9cision pour donner au conseil une vision claire des risques et actions.\",\"breadcrumb\":{\"@id\":\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#primaryimage\",\"url\":\"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png\",\"contentUrl\":\"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png\",\"width\":1040,\"height\":534},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/arcad.lu\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le reporting GRC : donner au conseil une vision d&rsquo;ensemble\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/arcad.lu\/#website\",\"url\":\"https:\/\/arcad.lu\/\",\"name\":\"ARCAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/arcad.lu\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/arcad.lu\/#\/schema\/person\/a087acd8a15d5a534096ac1bf3efc524\",\"name\":\"Bastien Decerfou\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/arcad.lu\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2a433ec2c9f0bf45bb4133ffe92fc6404b0bb82145096ad97e743c259599c627?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2a433ec2c9f0bf45bb4133ffe92fc6404b0bb82145096ad97e743c259599c627?s=96&d=mm&r=g\",\"caption\":\"Bastien Decerfou\"},\"url\":\"https:\/\/arcad.lu\/en\/author\/bdecerf\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GRC reporting: providing the board with a consolidated overview | ARCAD","description":"Discover how to build a consolidated, readable, and decision-oriented GRC reporting to give the board a clear view of risks and actions.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/arcad.lu\/en\/reporting-grc-consolide-conseil\/","og_locale":"en_GB","og_type":"article","og_title":"Reporting GRC : donner au conseil une vision consolid\u00e9e | ARCAD","og_description":"D\u00e9couvrez comment construire un reporting GRC consolid\u00e9, lisible et orient\u00e9 d\u00e9cision pour donner au conseil une vision claire des risques et actions.","og_url":"https:\/\/arcad.lu\/en\/reporting-grc-consolide-conseil\/","og_site_name":"ARCAD","article_published_time":"2026-08-19T14:15:07+00:00","article_modified_time":"2026-08-19T14:21:41+00:00","og_image":[{"width":1040,"height":534,"url":"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png","type":"image\/png"}],"author":"Bastien Decerfou","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bastien Decerfou","Estimated reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/","url":"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/","name":"GRC reporting: providing the board with a consolidated overview | ARCAD","isPartOf":{"@id":"https:\/\/arcad.lu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#primaryimage"},"image":{"@id":"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#primaryimage"},"thumbnailUrl":"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png","datePublished":"2026-08-19T14:15:07+00:00","dateModified":"2026-08-19T14:21:41+00:00","author":{"@id":"https:\/\/arcad.lu\/#\/schema\/person\/a087acd8a15d5a534096ac1bf3efc524"},"description":"Discover how to build a consolidated, readable, and decision-oriented GRC reporting to give the board a clear view of risks and actions.","breadcrumb":{"@id":"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#primaryimage","url":"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png","contentUrl":"https:\/\/arcad.lu\/wp-content\/uploads\/2026\/08\/grc-9.png","width":1040,"height":534},{"@type":"BreadcrumbList","@id":"https:\/\/arcad.lu\/reporting-grc-consolide-conseil\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/arcad.lu\/"},{"@type":"ListItem","position":2,"name":"Le reporting GRC : donner au conseil une vision d&rsquo;ensemble"}]},{"@type":"WebSite","@id":"https:\/\/arcad.lu\/#website","url":"https:\/\/arcad.lu\/","name":"ARCAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/arcad.lu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/arcad.lu\/#\/schema\/person\/a087acd8a15d5a534096ac1bf3efc524","name":"Bastien Decerfou","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/arcad.lu\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/2a433ec2c9f0bf45bb4133ffe92fc6404b0bb82145096ad97e743c259599c627?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2a433ec2c9f0bf45bb4133ffe92fc6404b0bb82145096ad97e743c259599c627?s=96&d=mm&r=g","caption":"Bastien Decerfou"},"url":"https:\/\/arcad.lu\/en\/author\/bdecerf\/"}]}},"_links":{"self":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/posts\/7624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/comments?post=7624"}],"version-history":[{"count":5,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/posts\/7624\/revisions"}],"predecessor-version":[{"id":7629,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/posts\/7624\/revisions\/7629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/media\/7630"}],"wp:attachment":[{"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/media?parent=7624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/categories?post=7624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arcad.lu\/en\/wp-json\/wp\/v2\/tags?post=7624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}