As part of overseeing our corporate strategy and our enterprise risk management program, we monitor our environmental and social practices as an entire Board and within specific committees. Internally, our sustainability working group, consisting of dedicated internal resources and external advisors, continues to address the ESG factors that were identified as material to our business. ESG risks and opportunities relevant for our company are evaluated based on the views held by our stockholders, leading ESG frameworks and ESG rating agencies. This working group has historically reported to the Board of Directors on a quarterly basis and will be reporting to the Nominating and Governance Committee on a quarterly basis. [...] Management is responsible for identifying the material risks facing Sabra, implementing appropriate risk management strategies and ensuring that information with respect to material risks is shared with the Board of Directors or the appropriate Board committee. In connection with this responsibility, members of management provide regular reports to the Board of Directors regarding business operations and strategic planning, financial planning and budgeting, regulatory matters, and information systems and cybersecurity, including any material risk to Sabra relating to such matters. Where appropriate, the Board of Directors also receives input on these topics from third-party experts. The Board has delegated oversight for specific areas of risk exposure to Board committees as follows: 1. The Audit Committee is responsible for periodically discussing Sabra's overall risk assessment and risk management policies as well as Sabra's plans to monitor, control and minimize any risk exposure with management, our internal auditors and our independent registered public accounting firm. In addition, the Audit Committee periodically reviews Sabra's risk exposure related to the Audit Committee's areas of responsibility, including financial reporting, accounting and internal controls, legal and regulatory compliance, and information and cybersecurity. The Audit Committee is also responsible for primary risk oversight related to our financial reporting, accounting and internal controls and oversees risks related to our compliance with legal and regulatory requirements. 2. The Compensation Committee oversees, among other things, the assessment and management of risks related to Sabra's compensation plans, policies and overall philosophy; equity-based incentive plans; and human capital matters, including Sabra's culture, talent development, employee retention and DE&I. 3. The Nominating and Governance Committee oversees the assessment and management of risks related to our governance structure, including our Board leadership structure and management and director succession, as well as our corporate responsibility, environmental and sustainability policies and practices.