This book provides listed and limited companies with guidance on the preparation of Principal and Emerging Risks critical to their longevity, performance, reputation and profitability. Principal Risks are not prepared in a vacuum, and hence their context is described in terms of a risk strategy, policy, framework and process—as well as the roles and responsibilities of the Board, the Audit and Risk Committee, and business units—and the risk function (against the backdrop of the UK Corporate Governance Code 2024).
It looks at the rationale for the selection of the Principal Risks to report, who the prime audience is, readership and the message they provide. The book examines the format of Principal Risks, how they are reported year on year and the reliance that investors can place on transparency.
Evidence has shown, following high-profile company collapses, that companies that have not given adequate attention to their Principal and Emerging Risks have paid a very heavy price. Principal and Emerging Business Risks will be invaluable to Board members (including non-executive directors), Audit and Risk Committee members, enterprise risk management directors and managers, and risk champions supporting both UK companies listed on the London Stock Exchange Main and AIM markets and limited companies.
| Format |
Häftad |
| Omfång |
242 sidor |
| Språk |
Engelska |
| Förlag |
Taylor & Francis Ltd |
| Utgivningsdatum |
2026-05-22 |
| ISBN |
9781041157090 |
