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04 Our Governance b Principles 5–8
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Principle 8

Risk

The Board governs risk in a way that enables the Fund to sustain and optimise its strategy and objectives.

Outcomes supported

Conformance and Prudent Control
Performance and Value Creation

Risk and opportunity governance

Risk and opportunity management are integral to how the Fund creates and protects value for its members. In line with King V™ Principle 8, the Board oversees both through an ERM framework supporting strategic and financial objectives. Supported by the ARC, it ensures that risks, opportunities, and resilience are embedded in decision-making in a dynamic operating environment.

Key elements of the Fund’s risk management strategy

A risk appetite dashboard that evaluates both risks and opportunities in support of strategic and financial objectives.

A Combined Assurance Model that provides a holistic view of risk control measures.

An Enterprise-wide Risk Management Framework accompanied by a comprehensive policy.

The requirements of this principle are demonstrated with what NSSF has in place:

Enterprise risk management

Governance approach


An Enterprise Risk Management Framework and Risk Appetite Framework integrate risk and opportunity management with strategic and financial objectives under ARC oversight.

Key outcomes


Consistent evaluation of risks and opportunities across the Fund.

Value created


Improved decision-making and alignment with strategic objectives.

Strategic risk oversight

Governance approach


The Board and ARC monitor key risks through regular reporting, risk appetite reviews, and the strategic risk register.

Key outcomes


Ten key risks are monitored quarterly, including cyber, strategic, market, interest rate, financial crime, governance, regulatory, reputational, compliance and technology risks.

Value created


Enhanced resilience and proactive management of emerging risks and opportunities.

Cyber and technology risk

Governance approach


Cybersecurity, technology, and information risks are integrated into the ERMF and subject to ongoing monitoring and assurance.

Key outcomes


Improved oversight of a rapidly evolving risk landscape driven by digital transformation and AI.

Value created


Protection of information assets, operational continuity, and stakeholder trust.

Risk culture and accountability

Governance approach


Risk management is embedded through the Three Lines Model, defined accountabilities, and ongoing risk awareness initiatives.

Key outcomes


A previous risk-awareness survey found 97% of employees understood risks linked to their roles, 93% confirmed regular control assessments and 94% agreed these strengthened controls.

Value created


Stronger risk ownership, accountability, and organisational resilience.

Business continuity and resilience

Governance approach


Business continuity and disaster recovery capabilities are regularly tested for operational resilience.

Key outcomes


Disaster recovery testing in FY2025/26 confirmed the Fund can meet its recovery time objectives.

Value created


Enhanced resilience and ability to maintain critical services during disruptions.

Combined assurance

Governance approach


A Combined Assurance Model, supported by Enterprise Risk Management, Internal Audit and management, oversees material risks and controls.

Key outcomes


Improved visibility of risk exposures and the effectiveness of mitigation measures.

Value created


Greater confidence in governance, risk management, and internal controls.

Opportunity management

Governance approach


The Fund evaluates opportunities from technological innovation, market developments, and strategic initiatives within its approved risk appetite.

Key outcomes


Opportunities such as AI adoption, digital transformation and strategic partnerships are assessed alongside associated risks.

Value created


Sustainable growth, innovation, and long-term value creation for members.

The Fund's integrated approach enables it to anticipate and respond to uncertainty while pursuing opportunities that support long-term value creation. Strong Board oversight, a mature risk framework and a robust risk culture leave the Fund well positioned to achieve its objectives and safeguard member interests.

Up nextPrinciple 9: Compliance

NSSF Integrated Report 2026

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NSSF Integrated Report 2026

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01

Report Overview

02

Our Business

03

Our Strategy

04

Our Governance

05

Our Sustainability

06

Our Performance

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