Governance

Key risk indicator

Meaning statusEstablishedSource recordDirect source requestedWhy these are different

Definition

A key risk indicator (KRI) is a quantifiable metric used to monitor potential threats to an organisation's objectives and to provide early warning of changing risk exposure. Where key performance indicators measure how well things are going, KRIs look forward to where things could go wrong, triggering action when values breach defined thresholds.

References

COSOEnterprise Risk Management guidance

Supports definition and framing.

IIAThree Lines Model — risk monitoring

Supports definition and framing.

Overview

What it means

KRIs sit inside enterprise risk management as the monitoring layer between risk assessment and response. A well-designed KRI is linked to a specific risk driver, has an escalation threshold, and is reviewed as conditions evolve — examples include liquidity headroom, supplier concentration, overdue safety actions or climate value-at-risk for climate-exposed portfolios.

How it is used

Risk, finance, compliance and sustainability teams track KRIs on dashboards alongside KPIs; in sustainability contexts, KRIs monitor emerging ESG risks such as regulatory exposure, physical climate hazards and supply-chain labour issues.

Why it matters

KRIs convert risk management from post-incident reaction to anticipatory control, which is the essence of resilience.

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Meaning status
Established
Verification date
Not recorded
Last updated
18 Aug 2026
What the classifications mean

Meaning status: Established

EstablishedCurrentMultiple definitionsContestedEmergingIndexed