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Glossary

Commodity hedging committee

Cross-functional group — procurement, treasury, finance — that approves commodity exposures and fixing strategy in commodity-exposed companies.

A commodity hedging committee is the cross-functional group inside a commodity-exposed company that owns the question “how much exposure do we accept, and how much do we fix?” Membership typically combines procurement (who knows the BOM and the supply side), treasury (who knows the financial instruments and hedge accounting), finance (who owns the budget and the P&L), and often a senior sponsor (CFO or COO) who breaks ties.

The committee exists because the objectives diverge by function. Procurement wants to reduce unit cost. Treasury wants to reduce exposure volatility. Finance wants to reduce volatility on the income statement. Accounting wants to qualify for hedge accounting treatment. Without a forum, those four agendas collide every quarter; with a forum, they converge on a shared exposure-and-policy framework that procurement then executes.

INAYA serves the committee with a single source of truth: same forward curves, same exposure model, same scenario simulations, same audit trail. The committee approves a policy framework; the procurement team executes fixings inside it; the committee reviews the resulting decisions through immutable records. The conversation moves from “why didn’t you hedge?” to “did we execute within the policy?” — which is a much faster meeting.

Related concepts: decision governance (how the committee’s policy becomes defensible execution), fixing decision (what the committee’s policy authorises).

See how this works at INAYA →

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