This paper proposes a conceptual framework for governance and management of the decision making process for corporate communication. The aim is to address a gap in the literature in that to date, by adopting some basic assumptions from Viable Systems Approach, integrated with Service Science perspective, in order to identify communication resources, the nature (static and dynamic) of the corporate communication activities, and “engineering” communication process. Parsons’ sociological approach, with reference to the classification of organisational decisions (policy, allocation and coordination) results fundamental to contextualise this approach to the decision-making within corporate communication function/department