Company: COOT
Filing Date: 2025-10-23
Form Type: 20-F
Source: 0001493152-25-019123
Chunk: 50

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-10-23
Form: 20-F
Item: Item 6
Chunk 50
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 Board has complete and open access to any member of management and the authority to retain independent
legal, financial and other advisors as they deem appropriate.

  34  

Effective
risk oversight is an important priority of the Board. Because risks are considered in virtually every business decision, the Board discusses
risk throughout the year generally or in connection with specific proposed actions. The Board’s approach to risk oversight includes
understanding the critical risks in our business and strategy, evaluating our risk management processes, allocating responsibilities
for risk oversight among the full Board, and fostering an appropriate culture of integrity and compliance with legal responsibilities.

Our
Board has an active role, as a whole and at committee levels, in overseeing management of our risks. Our Board oversees management of
risks associated with operations and cybersecurity. The Board of Directors and management are actively involved in reviewing our information
security and cybersecurity strategies and updating these strategies as risks evolve. While each standing Board committee is responsible
for overseeing the management of risks relating to its area of oversight, the entire Board is regularly informed about these risks through
committee meeting attendance or committee reports.

The
Audit Committee of the Board of Directors has oversight of our cybersecurity program and is responsible for reviewing and assessing the
Company’s cybersecurity and data protection policies, procedures and resource commitment, including key risk areas and mitigation
strategies. As part of this process, the Audit Committee receives regular updates from the Chief Technology Officer on critical issues
related to our information security risks, cybersecurity strategy, supplier risk and business continuity capabilities. The Audit Committee
also oversees the management of accounting, financial reporting, and financial risks and the management of our compliance program. Additionally,
the Audit Committee oversees our procedures for the receipt, retention, and treatment of complaints received by us regarding accounting,
internal accounting controls, or audit matters.

The
Compensation Committee is responsible for overseeing the management of risks relating to our compensation plans and arrangements. The
Nominating and Corporate Governance Committee manages risks associated with director independence and potential conflicts of interest.

Hedging
and Pledging Transactions

Our
directors and executives are subject to various trading restrictions under our Insider Trading Policy. These individuals are prohibited
from entering into transactions involving our securities during quarterly blackout periods and certain other special blackout periods
and must receive our permission before entering into these transactions.

The
Company’s Insider Trading Policy also prohibits executive officers and directors from engaging in any transaction in which they
may profit from short-term speculative swings in the value of the Company’s securities, unless such executive officers