Page 164 - Hong Kong Housing Society Annual Report 2024/25

ENTERPRISE RISK MANAGEMENT 企業風險管理

ENTERPRISE RISK MANAGEMENT 企業風險管理

Risk management is a fundamental element of corporate 風險管理是企業管治的基本要素，在房協的
governance and plays an integral role in the strategic planning, 策略規劃、業務發展及監控過程中扮演不可
business development and monitoring processes of the Housing 或缺的角色。我們將風險管理無縫地融入業
Society. By seamlessly incorporating risk management into our 務規劃及日常營運中，基於詳盡風險評估而
business planning and daily operations, we enable risk-informed 作出決策，確保實現長期企業目標。
decision-making and provide better assurances in achieving
long-term corporate goals.

The Housing Society has adopted an Enterprise Risk 房協採納「企業風險管理」框架，以積極辨識
Management (ERM) framework to proactively identify and 及管理機構層面的策略及營運風險。房協已
manage strategic and operational risks at an organisational 按此框架制訂一套風險管治架構，並確立風
level. Through this framework, we have established a risk 險管理程序，包括風險識別、評估、監控及
governance structure and defined risk management processes, 報告。
including risk identification, assessment, monitoring and
reporting.

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

The Housing Society has implemented a tiered structure for 房協在風險管治方面採用分層架構，在既定
risk governance, which assigns clear roles and responsibilities 的管治架構下，明確定義各崗位的角色及職
to each respective party within the established governance 責。
structure.

Risk management at the Housing Society involves board-level 房協的風險管理由管治層承擔及統籌。審核
commitment and oversight. Our Audit Committee reports to 委員會向監事會匯報，並監察房協的內部管
the Supervisory Board and monitors the Housing Society’s 制系統，包括風險管理、操守水平及遵守適
internal control system, including risk management, ethical 用規例。內部及外聘核數師會參考此風險管
standards and compliance with applicable regulations. 理系統，以釐定在配合整體監控環境下所需
Internal and external auditors refer to this risk management 的評估及檢討工作。
system to determine the required assessments and reviews,
complementing the overall control environment.

The Risk Management Committee, consisting of the Chief 風險管理委員會由行政總裁兼執行總幹事、
Executive Officer and Executive Director, Directors and senior 總監及高級管理人員組成，委員會肩負管理
managers, is accountable for managing the Housing Society’s 房協主要風險的責任，並確保風險管理程序
crucial risks and ensuring the effectiveness of risk management 行之有效。在營運層面上，每位僱員須負責
processes. At the operational level, all employees are 識別、管理及匯報與其各自職能相關的營運
responsible for identifying, managing and reporting operational 風險。
risks related to their respective functions.

162 Hong Kong Housing Society Annual Report 2024/25 香港房屋協會 2024/25 年度年報 163