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King IV - Principle 11: The governing body should govern risks in a way…
King IV - Principle 11: The governing body should govern risks in a way that supports the organisation in setting and achieving its strategic objectives.
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Disclose
Key areas of focus during the reporting period, including objectives, the key risks that the org faces and undue, unexpected or unusual risks & risks taken outside of risk tolerance levels
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Evaluate & agree on nature and extent of risks the organisation should be willing to take in pursuit of objectives
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The nature and extent of the risks and oppertunities the org is willing to take should be disclosed without compromsing sensitive information.
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