Corporate Governance ideally should starts at the top and may or may not end at the top. In this article, we view four key messages of how the tone at the top helps to shape up strong corporate governance. These were highlighted by Mr. Neville Dumasia from KPMG India. Risk Governance and Risk Management philosophy is normally driven by the Board. The tone at the top for strategies and business ultimately govern the risk management strategies. It is important therefore to provide support, independence and empowerment to the risk function in order to achieve a good corporate governance culture. Recommendations from the Walker report on corporate governance may be adopted. The Board, its constitution, its members and the number and experience of independent directors is another important element of governance. The Board should be regularly evaluated for its performance so that weakness in their duties are highlighted and appropriate action taken. In international companies, the Board evaluation is gaining significant importance. The majority investor or the institutional investor needs to act in a manner that does not impede on the minority shareholder. Their decisions and actions and votes should be fair and in the best interest of all shareholders. Once this is achieved, good corporate governance follows automatically. Finally, compensation for top management needs to be better aligned to performance.