Organisations around the world have been the victims of all sorts of disruptions. Over the years, man-made and natural disasters have unveiled the vulnerability of businesses on a global scale.

Business continuity management (BCM) capabilities enable organisations to restore their businesses to normal operations following an unanticipated disaster or business interruption. To date, however, the corporate BCM capabilities necessary to establish that resiliency generally have ranged from absent to insufficient. The purpose of this tool is to help provide finance and accounting managers with a foundation on which to further develop their BCM thinking, strategy and processes.