Non-financial risk (NFR) refers to the potential for losses arising from factors other than financial. These risks can come from a variety of sources, including failures in operational processes, environmental or climate issues, cybersecurity and regulatory changes.

Managing non-financial risk is crucial for maintaining the overall stability and reputation of an organisation.

Overview of non-financial risks (CA ANZ)

Non-financial risks include (but are not limited to):

  • environmental risks (including climate-related risk)
  • social risks (including understanding changing social norms)
  • supply chain transparency and other supply chain risks
  • health and safety risks
  • technology risks (including business continuity)
  • cyber security risks and data privacy breaches
  • compliance failure
  • misconduct

Guide to non-financial risks, CA ANZ