ALL FOR ONE GROUP SE ANNUAL

Risk Management

Risk management All for One and its parent company All for One Group SE, The risk officers continuously monitor the development are exposed to a number of different risks. As part of its of risks within their area of responsibility, as well as the overall responsibility for the Group, the management impact of risk management measures. They perform risk board established a risk management and internal control analysis and assessment on this basis and report regularly system specifically for the purposes of early identifica- to the risk manager. The risk manual prescribes a stand- tion, assessment and implementation of appropriate and ardised method, documents the risk management organi- effective countermeasures against risks. The risk man- sation, processes and responsibilities and provides tools agement system is based on IDW PS 340 (01.2022 ) as for the continuous documentation of the analysis results. amended. In addition, a uniform compliance management The risk manager regularly hosts consultations with the system has been established throughout the Group. In risk officers. The corresponding findings and lessons particular, this system forms the basis for adequately en- learned are incorporated into the risk report that the risk suring achievement of the planned financial, non-finan- manager prepares and submits to management. The man- cial, operational and strategic goals and compliance with agement board and the risk manager discuss and review rules and regulations. Early risk warning and internal con- the identified and remaining risks in detail. If necessary, trols are integral parts of the budgeting, control and re- the management board adjusts and/or extends the exist- porting processes and as such are firmly anchored within ing control measures. 39 // Combined Management Report All for One Group SE As part of the organisational realignment, the risk man- an externally published whistleblowing portal that is valid agement system was fully digitalised and refined system- throughout the Group (https://all-for- atically. The entire process, from risk identification and one.integrityline.org). assessment to reporting, is now supported by specialised software and subject to standardised workflows and de- The compliance management system was further devel- fined controls based on the four-eyes principle. Following oped during the 2024/25 financial year.