The viral glowing arches of “Japan’s solar heated benches for the homeless” may have been a social-media mirage. But the underlying engineering idea—a solar-charged, PCM-buffered warmth reservoir integrated into street furniture—is not sci-fi. It’s a plausible extension of technologies already under development for buildings and photovoltaics.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) developed the Enterprise Risk Management (ERM) framework, which is designed to help organizations manage risk in a holistic way. For a labor union, aligning its internal controls with the COSO ERM framework involves implementing a robust system of controls that ensures transparency, accountability, and risk mitigation across various aspects of its operations.