Company: OXBRW
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0001641172-25-000736
Chunk: 331

Company: OXBRIDGE RE HOLDINGS Ltd
Filing Date: 2025-03-26
Form: 10-K
Item: Item 1
Chunk 331
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 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 may become subject to new compliance requirements and/or new costs or taxes associated with
natural resource or energy usage and related emissions (such as a “carbon tax”), which could increase our operating costs.

26

We
could incur additional costs relating to implementing, monitoring and reporting various ESG practices and initiatives, as well as complying
with applicable law, which could place a strain on our personnel, systems and resources. Our failure, or perceived failure, to meet the
goals and objectives we set in any ESG disclosure within the timelines announced or at all, or the expectations of our various stakeholders
could negatively impact our reputation, tenant and employee retention, and access to capital.

ITEM
1B UNRESOLVED STAFF COMMENTS

The
Company has no unresolved written comments regarding its periodic or current reports from the staff of the SEC.

ITEM
1C CYBERSECURITY

Governance

Cybersecurity
                                                 is an integral part of the Board’s risk analysis and discussions with management.  Our board of directors