SECTION 2: CONTENTS OF THE CG GUIDES

Section 2: Contents of the CG Guides | 17 2.4 TOC of the BRC Guide BRC Guide SECTION 1: BRC COMPOSITION 1.1 Introduction 1.2 Board Structures for Risk Governance 1.3 BRC Structure and Authority 1.4 Management-Level Risk Oversight 1.5 BRC Terms of Reference 1.6 Independence and Objectivity 1.7 Role of NC in BRC Appointments 1.8 Selection of BRC Members 1.9 Selection of BRC Chairman 1.10 Tenure of BRC Members SECTION 2: BRC AGENDA 2.1 Introduction 2.2 BRC Calendar 2.3 Meeting Agenda 2.4 Conduct of Meeting 2.5 Training SECTION 3: RISK UNIVERSE 3.1 Introduction 3.2 Risk Context and Environment 3.3 Strategic Objectives and Risks 3.4 Risk Definitions and Characteristics 3.5 Risk Categories 3.6 Strategic Risks 3.7 Financial Risks 3.8 Operational Risks 3.9 Information Technology Risks 3.10 Compliance Risks 3.11 Other Risks SECTION 4: RISK MANAGEMENT AND INTERNAL CONTROL SYSTEMS 4.1 Introduction 4.2 Enterprise Risk Management Framework 4.3 Risk Strategy 4.4 Risk Appetite 4.5 Risk Governance 4.6 Risk Culture 4.7 Risk Identification 4.8 Risk Assessment 4.9 Risk Management 4.10 Risk Monitoring 4.11 Risk Response 4.12 Risk Management Tools and Technology 4.13 Internal Control Framework SECTION 5: SOURCES OF BRC ASSURANCE 5.1 Introduction 5.2 Adequacy and Effectiveness Review 5.3 Assurance Framework (Lines of Defence Model) 5.4 First Line (Operational Management) 5.5 Second Line (Risk and Compliance Oversight) 5.6 Third Line (Independent Assurance) 5.7 Fourth Line (Board Oversight) 5.8 Combined Assurance 5.9 Adequacy and Effectiveness Deficiencies 5.10 Adequacy and Effectiveness Disclosures 5.11 Sustainability Reporting 5.12 Integrated Reporting SECTION 6: DISCLOSURE REQUIREMENTS 6.1 Introduction 6.2 Disclosure Requirements