Derichebourg // 2020-2021 Universal Registration Document
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Risk factors and internal control Risk factors
Risk factors 2.1
Risk analysis and monitoring process 2.1.1 Methodology for establishing and validating 2.1.1.1 the Group’s risk mapping A mapping of the Company’s general risks was prepared during the 2018 fiscal year, and was updated in September 2021. It will be updated at regular intervals by Internal Control and the Group’s Chief Financial Officer, in collaboration with the operational and functional risk-bearing departments. The risk map for 2021-2022 was presented to General Management, which validated the main risks and the implementation of the associated action plans. This mapping is also presented to the Audit Committee and the Board of Directors.
Criticality matrix used 2.1.1.2 A criticality matrix is used as part of the risk mapping in order to rank and prioritize the risks to be addressed. Two parameters are used to assess the various risks: the risk probability; the impact (financial, reputational, legal).
VERY LOW (1)
LOW (2)
MEDIUM (3)
HIGH (4)
VERY HIGH (5)
Once every five years
One-two times a year
Once a quarter
Once a month
At least once a week
RISK PROBABILITY
LOW
SUBSTANTIAL
HIGH
VERY HIGH
€100 k to €500 k
€500 k to €3 million
€3 million to €10 million
> €10 million
FINANCIAL IMPACT
Financial/ environmental scandal
Unfavorable public information
Loss of shareholder confidence
Loss of credibility in respect of the authorities
REPUTATIONAL IMPACT
Financial penalty and sanction against legal/natural person (manager)
Commercial litigation with major partners
External investigations
Criminal risk
LEGAL IMPACT
DERICHEBOURG 2020/2021 Universal Registration Document 40
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