Morning Alan, The combined code makes risk reporting a board duty, and applies to all public listed companies in the UK. Risk in this context is to be understood as something much wider than H&S; it includes financial risk, strategic risk, reputation risk, competition risk and others as well as H&S. Risk is to be understood as the impact of uncertainty on business objectives (definition from ISO & British Standards). A good guide to the kinds of risk covered by the combined code would be BS31100, 'Risk Management a Code of Practice', or you can download (for free) a Risk Management Standard which is compatible with BS31100 as well as ISO31000 from the Institute of Risk Management. In brief, the concept covered by the combined code is often known as Enterprise Risk Management, it includes but is far from limited to the H&S risks we are more familiar with. I am nearing the end of the IRM's International Diploma in Risk Management, which is post-graduate level qualification, and I find the whole thing deeply fascinating. I should get out more, John

Hi Alan The Financial Reporting Council issue a guidance document on the subject. there is also a guidance document specific to Internal Control which you may also find interesting reading. An internet search will highlight both these guidance documents and are available in pdf format to print out. They have helped me recently. Hope this helps you.

Hi This looks very similar to one of the IOSH NVQ cross over membership questions perhaps???? If so whilst it shows initiative is it really appropriate to seek help here? No doubt others may have a view as to whether this website constitutes "open book" ??? Cheers Bruce