CapitaLand China Trust - Sustainability Report 2023

62 CAPITALAND CHINA TRUST GOVERNANCE ORGANISATIONAL CAPITAL ENTERPRISE RISK MANAGEMENT (ERM) Risk management is an integral part of CLCT’s business at both the strategic and operational levels. Its objective is not risk minimisation, but rather the optimisation of opportunities within the known and agreed risk appetite levels set by the Board. Adopting CapitaLand’s ERM Framework enables CLCT to identify, manage, monitor and report material risks in an integrated, systematic and consistent manner. CLCT’s ERM Framework is adapted from the International Organisation for Standardisation (ISO) 31000 International Risk Management Standards and is benchmarked against other relevant best practices and guidelines. It is reviewed annually to ensure its continued relevance and practicality. CLCT Group ERM Framework operates within a risk governance structure based on three lines of defense. First Line Employees have an important role as the first line of defence and are accountable for the effective identification and management of risks that arise from their business activities. Second Line The risk management and compliance departments, as part of the second line of defence, provide oversight and governance over risk management and compliance practices, promote and embed a culture of risk ownership and accountability. Third Line Internal and External Audit, as the third line of defence, review the adequacy and effectiveness of risk management and internal control systems design and implementation so as to provide reasonable assurance to the Board. A Strong Culture of Risk Awareness The fostering of a strong risk culture helps ensure risk management practices are implemented effectively and consistently across CLCT Group. The Manager works closely with the risk management and compliance departments at CLI as well as various specialist support functions, to ensure risk awareness and accountability are ingrained in our culture. In addition, risk workshops are conducted regularly by the second line of defence departments, to enhance the risk management knowledge of our employees and ensure risk management principles are embedded in all decision-making and business processes. Management further reinforces the culture by setting the right ‘tone at the top’, leading by example, and communicating our risk management strategy.

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