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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "text": "Chair:\nGraham Soutar"
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            "text": "non-executive\nmembers\nduring 2025-26"
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            "text": "meetings during\n2025-26"
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            "text": "The Scottish Enterprise Board has established an Audit and Risk Committee to support the Board in fulfilling its responsibilities in relation to risk, control, governance and associated assurance. The Committee monitors and reports to the Board on planned activity and findings of both internal and external audit, including the adequacy of management responses to issues arising from audit work. The Committee also reviews the accounting policies and the Annual Report and Accounts and makes a recommendation to the Board for approval. The Committee is appointed by the Scottish Enterprise Board from among the non-executive directors and consists of not fewer than three members, at least one of whom is required to have a recent and relevant financial experience. All new members undertake a structured induction covering the role of the Audit and Risk Committee, the organisation's key risks and the audit/assurance landscape. Membership of the Audit and Risk Committee changed in March 2026, with the Committee now comprising five members."
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            "text": "Remuneration Committee",
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            "text": "Chair: non-executive\nDr Poonam Malik 4 members\n(until 31 December 2025) during 2025-26"
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            "text": "meetings during\n2025-26"
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            "text": "The Remuneration Committee ensures that Chief Executive and Executive Leadership Team remuneration is in accordance with the parameters stipulated by the Scottish Public Finance Manual and the most current Scottish Government Public Sector Pay Policy. The Committee also reviews the ongoing appropriateness and relevance of Scottish Enterprise's remuneration arrangements and considers remuneration trends across the organisation, including equal pay. The Committee is appointed by the Scottish Enterprise Board from among the non-executive directors and consists of not fewer than three members. The Chair of the Scottish Enterprise Board may not be the Chair of the Committee. The Committee usually meets at least twice each year, however it met once during 2025-26."
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