Non-financial risks include (but are not limited to):

  • environmental risks (including climate-related risk)
  • social risks (including understanding changing social norms)
  • supply chain transparency and other supply chain risks
  • health and safety risks
  • technology risks (including business continuity)
  • cyber security risks and data privacy breaches
  • compliance failure
  • misconduct

Guide to non-financial risks, CA ANZ

Related pages

References

  1. Guide to non-financial risks, CA ANZ
  2. Task Force on Climate-related Financial Disclosures