RISK MANAGEMENT GOVERNANCE The Board maintains oversight of risk. It maintains a robust risk management framework and internal control system. The Audit & Risk Committee supports the Board by receiving assurance reporting on risk to our objectives from Group Internal Audit twice yearly, reviewing the effectiveness of risk management and internal control processes. Our risk management framework enables the Board to clearly identify both opportunities and risks, assess our risk profile and set risk appetite, ensuring risks are managed and mitigated transparently and effectively. This includes being agile and resilient to macroeconomic and geopolitical impacts. A challenging macroeconomic environment with emerging risks within the PBSA and HE sector has required a flexible approach to managing risk. This agile approach has enabled us to make the most of opportunities. MIKE BURT CHIEF FINANCIAL OFFICER Navigating uncertainty with a proactive and resilient approach THE UNITE GROUP PLC Annual Report and Accounts 2025 52 STRATEGIC REPORT