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Investor Presentaiton

HOW WE MANAGE RISK BOOHOO GROUP PLC ANNUAL REPORT AND ACCOUNTS 2021 / STRATEGIC REPORT RISK MANAGEMENT The board has overall responsibility for risk management, validating the appropriateness of the supporting system of internal controls and for reviewing their effectiveness. Effective risk management is an evolving and continuous process; our aim is to intrinsically embed effective risk management throughout the business in order to manage risk in a way that helps the group achieve its objectives. During the last financial year, there have been considerable ongoing improvements to the risk management framework at boohoo and the way we manage risk. This includes: " . . . The introduction of a new risk management policy, approved by the board; The establishment of risk-focused governance structures; The provision of risk management training to senior executives; The introduction of the assessment of risk appetite at board level; and Additional resourcing within the internal audit and risk team. RISK GOVERNANCE The group has established an Executive Risk Group and Risk Committee to oversee and monitor the improvements being made in relation to risk management. Below this level, we have established functional risk groups across the business to identify, assess, monitor and manage risks held at a functional level. Strategic risk reporting PLC Board Twice yearly monitoring of STRATEGIC RISK Risk appetite Risk Committee Quarterly monitoring of STRATEGIC RISK Strategic risk reporting Executive Risk Management Group Quarterly monitoring of STRATEGIC RISK and escalated FUNCTIONAL RISK Functional risk reporting Executive Focus Groups At least quarterly monitoring of FUNCTIONAL RISK Functional risk reporting Risk owners Continuous identification and management of FUNCTIONAL RISK OUR RISK MANAGEMENT APPROACH Identify - Top down and bottom up identification methods including workshops, interviews and focus groups Assess Prioritisation and measurement of risks using consistent risk assessment methods and against risk appetites agreed with the board Manage Identifying, improving and reviewing control measures that reduce risk impact or likelihood - Monitor Monitoring and reporting on the status of risks At a functional level, each business function is responsible for preparing and maintaining their functional risk registers and, with the assistance of the risk team, identifying, assessing, managing and monitoring risks and reviewing emerging risks within their function. Each risk is assigned an owner, through which ongoing activities and any actions related to that risk are updated. At strategic level, the Executive Risk Group oversees the monitoring of escalated functional risks as well as key strategic risks to the group. The board, assisted by the Risk Committee, reviews the strategic risks facing the group and assesses the mitigating factors, reviews emerging risks, performs deep dives on key risks, and assists the board in setting the risk appetite of the group, against which risks are evaluated. Each risk is assigned to a senior executive, through which ongoing activities and any actions related to that risk are updated. Both functional and strategic risk registers are prepared using consistent risk factors and evaluate business impact and likelihood ratings, both before (inherent) and after (residual) the effect of any mitigating activities or controls. Our risk management process is an ongoing assessment of the key risks facing our business, such that it is updated whenever there is a major change in the principal risks and uncertainties. The following are considered to be the principal risks and uncertainties as at the year-end. STRATEGIC RISKS Risk factors Risk owner SUPPLY CHAIN ETHICS Director of Responsible Sourcing & Group Product Operations As a result of complexity inherent within the supply chain, there is a risk that inappropriate, unethical and illegal non-compliance with required supply chain practices go undetected, which could lead to investigations from regulatory bodies and may cause reputational damage. COMPETITION RISK CEO and CFO . many The business operates in a broad and open market, with competitors. There are many factors that influence customers' choice, including service, fashion, price and brand. As a result of the above factors, there is a risk that market share may not grow or could decline European customers may be deterred from purchasing from a UK company following the UK's decision to leave the EU SUSTAINABILITY Director of Responsible Sourcing & Group Product Operations As a result of sustainability and environmental factors, there is a risk that customer perception is damaged, which could negatively impact the brand Longer term, consumers may reduce consumption of fast fashion due to environmental concerns GOVERNANCE CFO As a result of governance issues there is a risk of the business not meeting the best interests of its stakeholders Mitigation Agenda for Change outputs defining current and future policy, with actions rigorously monitored and reported Establishing the right structure and team by building out the sourcing and ethical compliance team, across the UK and regional offices Mapping the supply chain ready for reporting in 2021 (March/September) Scheduling regular audits against boohoo code of conduct • Transparency systems and tools are in place for UK (Leicester) manufacturing Creating a series of behaviours which align with boohoo values Operating a differentiated business model, across brand and geographies insulates against specific brand competitors as a group • Investment in brands, both at an individual level and through acquisition . • Competitor activity and offerings are reviewed regularly to remain abreast of market developments and identify competitive advantages Consumers' changing preferences are monitored internally and by market research to ensure product and service is relevant to demand Developments in e-commerce trends are monitored to keep abreast of the latest developments and innovations Performance targets control key deliverables (product quality, customer service and traffic) A defined supplier framework and governance structure, which outlines the relationship owners, exists Supplier security assessments are conducted Diversification of the service providers, where appropriate to spread risk Sustainable change is being driven by Agenda for Change and embedded within business practices Governance is a constant board agenda item New non-executive directors have been recruited, which improves governance New committee structure established 34 35
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