5

Business strategy

5.1

Central to the concept of the ORSA is that it may be used to demonstrate strong linkages between business strategy, risk, capital, and stress testing. In addition, firms are expected to be able to demonstrate that they have considered fully the impact of internal and external risks when presenting their strategy.

5.2

Good examples include a high-level summary of firms’ most recent performance as well as a three to five year forecast. The forward-looking quantitative information may include some granular data (eg class of business breakdown) and may be followed by a reasonable rationale on the strategies the firm is pursuing to meet its stated objectives. The analysis of different scenarios is important to identify how perceived risks are likely to impact the firm’s strategy and support the firm’s development of a proactive intervention framework, such as proposed controls and management actions.

5.3

The PRA expects firms to provide sufficient information to demonstrate the overall direction of the group from a strategic and risk perspective.