riskkommitté

A riskkommitté, or risk committee, is a committee established by a company's board of directors to oversee risk management and risk governance. Its primary purpose is to ensure that the organization has a coherent framework for identifying, assessing, and managing risks that could affect strategic objectives, financial performance, and compliance.

The responsibilities of a riskkommitté typically include approving and overseeing the risk management framework, defining and monitoring the company’s risk appetite, and approving risk policies and methodologies for areas such as strategic, financial, operational, regulatory, cyber, and ESG risks. The committee reviews material risk assessments, significant risk incidents, and the quality of risk data and reporting. It ensures that robust internal controls and assurance processes are in place and that risk information is properly communicated to the board.

Composition and governance usually feature a chairperson who is a board member, often an independent director, and other independent or non-executive directors. Some configurations include senior management or the chief risk officer as a participant or observer. The committee generally meets regularly and relies on a dedicated secretariat or risk management function to provide analysis and reports. Its work is coordinated with the audit committee and internal audit to avoid overlap and ensure comprehensive assurance.

In practice, the existence and scope of a riskkommitté vary by jurisdiction and company. It is particularly common in Swedish and Nordic corporate governance, where boards use the committee to strengthen oversight of risk culture, governance processes, and regulatory compliance. The effectiveness of a riskkommitté depends on a clear mandate, access to quality information, and adequate resources.