The prime example in the UK is the Turnbull report which provides guidance on internal financial control, or just internal control, as it is now recognised. This 'guidance' is mandatory for companies listed on the London Stock Exchange.
It is phrased in terms of risk and its management. This underlines the role that risk can play at the highest level in the management of corporations. In parallel with this the UK goverment has promoted a much more prominent role for risk management in the 'corporate governance' of government departments. You can find more on this at the Treasury's governance and risk page (risk itself is towards the bottom).