NCC Group plc annual report and accounts for the year ended…

H. Legal, regulatory compliance and governance

VR

13. Criminal and civil corporate legal action resulting in fines and incarceration

Link to strategy:

Our clients

Global delivery

Differentiated brands

Previous risk name N/A

Risk impact Reputational damage from legal action being taken and financial impact of the fines and the impact it may have on key customer accounts.

Key controls and mitigating factors The legal team reviews customer contracts.

Annual compliance training is undertaken including ethics, economic crime, health and safety, information security and data protection.

Risk owner Guy Ellis, CFO

Risk impact and movement

14. Inability to identify and adopt emerging regulations in a timely manner

Link to strategy:

Our clients

Global delivery

Differentiated brands

Previous risk name N/A

Risk impact Non-compliance with regulations resulting in fines from regulators and reputational damage leading to loss of key customer accounts and shareholder investment.

Key controls and mitigating factors TCFD reporting in third period and working on CSRD for our Fox-IT business. Horizon scanning for new regulations.

Risk owner Guy Ellis, CFO

Risk impact and movement

Risk movement: Increased

Risk impact: High

Viability risk: VR New risk: NR

Decreased

Unchanged

Medium

Low

We have removed the lack of visibility in the workplace risk, within the brand and reputation risk theme, as the Board deemed this was no longer a strategic risk. In addition to identifying the Group principal risks, we continuously review and monitor emerging risks through horizon scanning; publications; assessing regulatory changes and how they may impact the Group; and ensuring adequate oversight over significant projects. Examples of identification include horizon scanning for emerging risks such as increasing energy costs, takeover risks, legislative and market changes and geopolitical risks.

NCC Group plc — Annual report and accounts for the year ended 30 September 2025 37

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