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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "text": "During 2025-26, a corporate risk ‘dashboard’ was presented at each meeting of the Scottish Enterprise Board to highlight the principal risks within our Corporate Risk Register and any changes in risk exposure. The Corporate Risk Register is maintained to identify, record and support the management of those risks that impact the organisation as a whole and are likely to affect the achievement of our strategic goals and objectives. The Corporate Risk Register is reviewed regularly by the Executive Leadership Team, including consideration of progress against agreed mitigating actions."
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            "text": "In addition to guidance provided to all colleagues directly involved in risk management activity, risk awareness guidance for all colleagues has been shared across the organisation to support a consistent approach. Everyone across Scottish Enterprise has a responsibility to support the identification, management and escalation of risk. Management teams and programme/project teams are responsible for maintaining effective systems of risk management and internal control within their areas of responsibility, consistent with the Risk Management Policy, and for escalating risks where appropriate. These arrangements are designed to support the delivery of organisational priorities and objectives in an efficient and effective manner in accordance with Scottish Enterprise's risk appetite, values and policies."
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            "text": "Ownership is assigned for each identified risk at a corporate, management team and programme/project levels. Risk owners are responsible for co-ordinating the response to the risk and for meeting any associated reporting requirements. The potential impacts of risks are routinely documented within papers that are submitted to the Board and Executive Leadership Team."
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            "text": "Scottish Enterprise's Audit and Risk Committee reviews the Corporate Risk Register regularly on behalf of the Board. The Audit and Risk Committee has focused particular attention on the risks that are out with our agreed risk appetite, together with the adequacy of the plans for the mitigation."
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            "text": "During 2025-26, Scottish Enterprise has continued to operate within a highly dynamic and evolving environment. The external drivers of several of our corporate risks present considerable challenges in the extent to which we can directly manage or influence these risks effectively and within our agreed risk appetite."
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