Company: OXBRW
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001641172-25-000736
Chunk: 430

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-03-26
Form: 10-K
Item: Item 1A
Chunk 430
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attack and our systems, networks, and services remain potentially
vulnerable to advanced threats.

Increased
scrutiny by and changing expectations from investors, employees, and other stakeholders regarding our environmental, social, and governance
(“ESG”) practices and reporting could cause us to incur additional costs and adversely impact our reputation, tenant and
employee acquisition and retention, and access to capital.

Companies
across all industries are facing increasing scrutiny related to their ESG practices and disclosure. Investors, employees, and other stakeholders
have begun to focus increasingly on ESG practices and to place heightened importance on the environmental and social cost of their investments,
business decisions and consumer choices. For example, an increasing number of investment funds focus on positive ESG practices and sustainability
scores when making an investment decision. Additionally, certain institutional investors have demonstrated increased activism with respect
to their existing investments, including by urging companies to take certain actions in areas of perceived ESG significance.

Investors,
particularly institutional investors, use or may use third-party benchmarks and scores to assess our ESG practices against our peers
and if we are perceived as lagging, such investors may decide to not invest in our ordinary shares or to divest from their current investment,
and we may face reputational challenges. Alternatively, such investors may decide to actively engage with us to improve ESG disclosure
or performance, and may also make voting decisions on this basis. Given increased investor focus and demand, public disclosure regarding
ESG practices is becoming more broadly expected. Any disclosure we make may include our policies and practices on a variety of ESG matters,
including corporate governance, environmental compliance, human capital management, and workforce inclusion and diversity. It is possible
that stakeholders may not be satisfied with our ESG practices, reporting and goals, or with our speed of adoption. If our ESG practices
and disclosures do not meet investor, tenant, employee or other stakeholder expectations, which continue to evolve, our reputation and
employee retention, and access to capital may be negatively impacted.

In
2022, the SEC proposed extensive rules aimed at enhancing and standardizing climate-related disclosures in an effort to foster greater
consistency, comparability and reliability of climate-related information among public issuers. In March 2024, the SEC adopted final
rules which will require public issuers to include prescribed climate-related information in their registration statements and annual
reports, including information regarding greenhouse gas emissions and climate-related risks and opportunities and related financial impacts,
governance and strategy. Additionally, we