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Are you treating culture as a true strategic asset or a nice ideal? Research from Panterra and AuditBoard shows it's often not concretely managed. Dive into survey results from 400+ GRC leaders to benchmark your team, understand common barriers, and get strategies for building a shared culture risk model.

Organizational culture is more than a set of values; it is the lens through which every risk, decision, and behavior is expressed. While nearly all governance, risk, and compliance (GRC) professionals agree on its importance, our research shows that culture is still treated as an ideal rather than a managed asset.

Panterra and AuditBoard surveyed 412 senior GRC decision-makers across North America and Europe to understand how organizations are embedding culture into risk oversight. The findings are clear: culture is valued but not fully operationalized, recognized but not owned, measured but only reactively, and addressed in silos instead of systemically.

To track and guide our progress, our research identifies several benchmarks of cultural maturity:

Real-time insight. Mature organizations monitor culture dynamically through behavioral signals and early indicators, allowing for timely intervention and risk mitigation.

Tool-enabled infrastructure. Rather than relying on anecdotal feedback, mature functions use structured tools and platforms to assess and influence culture as an ongoing process.

Cross-functional integration. High-maturity organizations align internal audit, compliance, and risk around shared frameworks, ensuring cultural oversight is collaborative rather than siloed.

Standardized metrics. Instead of ad hoc or reactive assessments, mature teams embed consistent, proactive culture metrics into GRC workflows.

Forward-looking measurement. Rather than focusing solely on past incidents, culturally mature organizations emphasize predictive analytics and behavioral trends to anticipate risk and support values-based decision-making.

This report makes the case for a connected, cross-functional approach to managing cultural risk — one that redefines roles, overcomes barriers, and leverages behavioral science and AI to build ethical, resilient, and strategically aligned organizations. The bottom line: A lack of strategically cross-connected culture leaves organizations vulnerable to failing by missing the emergence of potential risks, cross-functional team alignment, and stakeholder trust.