Which group has PRIMARY ownership of reputational risk stemming from unethical behavior within the organization?

The Board of Directors is ultimately responsible for an organization's overall governance, strategic direction, and stakeholder trust, making them the primary owners of high-level strategic risks like reputational damage from unethical conduct. Their role includes establishing the ethical tone at the top and ensuring executive management implements appropriate controls.

HR manages employee conduct and training but typically does not hold primary ownership of strategic organizational risks like overall reputational damage.

A risk management committee typically advises and oversees the risk management framework, but the ultimate accountability for strategic risks often rests with the Board.

An audit committee focuses on financial reporting integrity, internal controls, and compliance, not primary ownership of reputational risk.