A SEE Committee, chaired by the Group Company Secretary, and consisting of senior managers from the UK and US, has responsibilities for the implementation of the various aspects of the SEE principles and policies. The Committee members are drawn from the merchandising and buying, human resource, corporate communication, finance and internal control functions. It meets at least four times a year. The Group Company Secretary reports to the Group Chief Executive regarding the Committee’s work in implementing the SEE programme that has been approved by the Board.

Matters for which the SEE Committee has responsibility include:
• identification of significant risks to the Company’s short and long term value arising from SEE matters,
• ensuring that the Board has adequate information to take account of material SEE matters,
• development of relevant SEE principles and policies for consideration and approval by the Board,
• reviewing systems for managing significant SEE risks,
• preparation, for review and approval by the Board, of public SEE disclosures and reporting.

The procedures for SEE risk management are embedded within the management structure of the Group. SEE risks are discussed in 'Risk and other factors'.