Page 116 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

CORPORATE SUSTAINABILITY 企業持續發展

Enterprise Risk Management
企業風險管理

Risk management is an integral part of the Housing Society’s strategic ࠬᎈ၍ଣ݊ג՘ίഄଫ஝ྌeุਕ೯࢝ʿ
planning, business development and monitoring processes. Its ္છཀ೻ʕٙʔ̙אॹٙɓ௅ʱfਗ਼ࠬᎈ
integration into our business planning process and daily operations ၍ଣፄɝุਕ஝ྌཀ೻ʿ˚੬ᐄ༶ʕdᜫ
enables the Management to make risk-informed decisions and also ၍ଣᄴٙӔഄܔਿ׵ٙ˺୚ٙࠬᎈ൙Пɪd
provides better assurances to achieve our long-term corporate goals. ᆽڭ༺ߧڗჃٙΆุͦᅺf

The Housing Society has adopted an Enterprise Risk Management (ERM) ג՘મॶ˜Άุࠬᎈ၍ଣ™࣪ݖdЪމጐ฽
framework as a tool to proactively identify and manage strategic and ፫ᗆʿ၍ଣၾዚ࿴Ϟᗫٙഄଫʿᐄ༶ࠬᎈ
operational risks relating to the organisation. Under this framework, we ٙʈՈfίϤ࣪ݖɨdג՘ʊՓࠈɓࢁࠬ
have established a risk governance structure and defined the risk ᎈ၍طݖ࿴dԨᆽͭࠬᎈ၍ଣ೻ҏf
management processes.

Risk Management Governance Structure and 風險管理的管治架構及程序
Processes

At the Housing Society, a tiered structure in risk governance allows for ג՘ίࠬᎈ၍طɪમ͜ᄴϣʱ׼ٙݖ࿴d
clearly-defined roles and responsibilities for each party under the ί֛݅ٙ၍طݖ࿴ɨd΢੪ЗٙԉЍձᔖ
established governance structure. பѩϞ׼ᆽਜʱf

Risk management at the Housing Society has board-level commitment ג՘ٙࠬᎈ၍ଣ͟၍طᄴוዄʿ୕ᘪfᄲ
and oversight. Our Audit Committee reports to the Supervisory Board ࣨ։ࡰึΣ္ԫึිజdԨࠋப္࿀ג՘
and is responsible for monitoring the Society’s internal control system, ٙʫ௅္છӻ୕dܼ̍ࠬᎈ၍ଣe዆᜗዁
including risk management, overall ethical standards and compliance ς˥̻ձ፭ςቇ͜஝Էfʫ௅ʿ̮໌ᄲࠇ
with applicable regulations. Internal and external auditors also refer to ࢪ͵ਞϽϤࠬᎈ၍ଣӻ୕dᔟ˸ᔾ֛௰୞
this risk management system to determine required assessments and ৣΥ዆᜗္છᐑྤٙ൙ПʿᏨীʈЪf
reviews, which ultimately complement the overall control environment.

The Risk Management Committee, which comprises the Chief Executive ࠬᎈ၍ଣ։ࡰึ͟Б݁ᐼ൒ࡒੂБᐼ฀ԫe
Officer and Executive Director, Directors and senior managers, has ᐼ္ʿ৷ᄴ၍ଣɛࡰଡ଼ϓdΌࠦוዄ္࿀
overall accountability for monitoring the Housing Society’s key risks and ג՘˴ࠅࠬᎈdԨᆽڭࠬᎈ၍ଣ೻ҏ۱ࣖ
ensuring the effectiveness of risk management processes. At the ٙப΂fίᐄ༶ᄴࠦɪdӊЗ྇ࡰ඲ࠋப
operational level, all our employees are responsible for identifying, ᗆйe၍ଣʿිజࡈйʈЪ੪Зהऒʿٙ
managing and reporting operational risks in their own functions. ᐄ༶ࠬᎈf

114 Hong Kong Housing Society Annual Report 2017/18