Table A2

Risk disclosures subcategories/keywords

Business risk
  • Business strategy and innovation, Commodity prices, Competitiveness, loss of market share, Concentrations, Economic conditions, International operations, Location (including political risk), Mergers and acquisitions, Product mix, Protection of trademarks/intellectual property, Regulations, Reputation

Operational risk
  • Accidents and natural disasters, Business interruption, Distribution, Fraud and error, Inaccurate reporting, Inefficient operations, Logistics (insufficient resources), Personnel (human error, labor disputes, loss of/recruiting key employees), Production and production technology (technical failure, apart from environmental incidents), Supply chain

Financial risk
  • Interest rate risk, Currency risk, Liquidity risk, Credit risk, Financial instrument/derivatives use risk, Stock price risk

Source(s): Lajili et al. (2024) 

or Create an Account

Close Modal
Close Modal

Gift article access

As a benefit of your subscription, you can share temporary access to restricted articles.

Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.

Please sign in to your personal account to gift article access.

Register

Gift article access

As a benefit of your subscription, you can share temporary access to restricted articles.

Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.

Gift articles remaining: --

Gift article access

Each link will stop working after 30 days or 10 uses. You may create up to 10 links in a 30 day period.

Gift articles remaining: --

Gift article access

As a benefit of your subscription, you can share temporary access to restricted articles.

Each link will stop working after 30 days or 10 uses.

You have reached the limit of 10 links within a 30 day period.