The extent of the restrictions imposed by regulators or government will largely dictate the nature of the risks that you need to manage for your organisation during any pandemic. Such restrictions could be ‘light touch’ or, as with COVID-19, a strict approach involving the forced closure of many businesses, restrictions on travel and extreme social distancing measures. This risk management guide anticipates a strict approach is taken. Therefore, you may need to adapt the measures suggested according to the circumstances in which your organisation finds itself. Additionally, this risk management guide does not cover the exacting requirements that may be imposed by regulators in respect of PLCs, financial organisations, competition law, advertising, consumer credit etc, or by specialist areas of legislation such as employment, taxation, insolvency or corporate law. Regulation concerning the public sector together with corporate accounting and finance also fall outside the scope of this risk management guide. Why you need to manage this risk The biggest issue for all businesses when faced with the risk of a pandemic must be how to avoid going