Company: HROW
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001641172-25-006102
Chunk: 28

Company: HARROW, INC.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 28
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 independent Chairman of the Board.

Board Role in Risk Management

The Board as a whole has responsibility for risk oversight, and each Board committee has responsibility for reviewing certain risk areas and reporting to the full Board. The oversight responsibility of the Board and its committees is enabled by management reporting processes that are designed to provide visibility to the Board about the identification, assessment and management of critical risks, and management’s risk mitigation strategies in certain focus areas. These areas of focus include strategic, operational, financial and reporting, succession and compensation, and other areas. The Board and its committees oversee risks associated with their respective areas of responsibility, as summarized below. Each committee meets with key management personnel and representatives of outside advisors as required.

| Board/Committee                    |     | Primary                                                                                                                                    
 Areas of Risk Oversight                                                                                                                    |
| Full                               
 Board                              |     | Risks                                                                                                                                      
 and exposures associated with our business strategy and other current matters that may present material risk to our financial performance, 
 operations, prospects or reputation.                                                                                                       |
| Audit                              
 Committee                          |     | Overall                                                                                                                                    
 policies with respect to risk assessment and risk management, material pending legal proceedings involving the Company and other           
 contingent liabilities, any potential related party or conflict of interest transactions, as well as other risks and exposures that        
 may have a material impact on our financial statements.                                                                                    |
| Compensation                       
 Committee                          |     | Risks                                                                                                                                      
 and exposures associated with management succession planning and executive compensation programs and arrangements, including incentive     
 plans.                                                                                                                                     |
| Nomination                         
 and Corporate Governance Committee |     | Risks                                                                                                                                      
 and exposures associated with director succession planning, corporate governance, and overall Board effectiveness.                         |

Company Policy Regarding Related Party Transactions

The charter of the Audit Committee of our Board tasks the Audit Committee with reviewing all related party transactions for potential conflict of interest situations on an ongoing basis (if such transactions are not reviewed and overseen by another independent body of the Board). In accordance with that policy, the Audit Committee’s general practice is to review and oversee any transactions that are reportable as related party transactions under Financial Accounting Standards Board (FASB) and SEC rules and regulations. Management advises the Audit Committee and the full Board of Directors on a regular basis of any such transaction that is proposed to be entered into or continued and seeks approval.

| Harrow, Inc. 2025 Proxy Statement | 16 |

Transactions with Related Persons

Investment in Surface Pharmaceuticals, Inc. and Related Agreements

The Company owns 3,500,000 common shares of Surface (