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Governance decision record

Reporting & records

A formal capture — typically a board minute or a documented executive decision — that links a regulatory or risk-significant decision to its rationale, evidence, and approver. Distinct from operational logs (which capture what happened); decision records capture why a particular choice was made. Important at inspection and at independent evaluation as evidence of considered governance.

This term sits in the reporting & records section of the working glossary — vocabulary for statutory reporting cadences, evidence retention, and inspection-ready record discipline.

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Other terms in Reporting & records