ESG and climate change for pension funds – A guide to trustee disclosures from 2021

Welcome to our latest guide for pension trustees on ESG investment and climate change.

We said in our 2020 guide that nothing stands still in the world of ESG, and that remains as true as ever in 2021. This will be our fifth guide for trustees, something we could never have imagined when our first guide was launched in 2016. This year, we have decided to focus on the disclosure aspects of ESG and climate change, reflecting the raft of new climate reporting obligations being introduced this year under the Pension Schemes Act 2021.

Our guide looks at:

  • ESG – your timeline for compliance
  • SIPs – a reminder
  • Implementation statements – where are we now?
  • Climate-related disclosures – an introduction
  • TCFD
  • Member queries and disputes
  • Lincoln Pensions: Climate disclosures – interaction with DB scheme sponsors
  • Voluntary codes – PRI and stewardship
  • FCA – new disclosure requirements on the horizon for managers and contract-based schemes
  • Sustainable finance disclosures – an EU perspective
  • How we can help

Click here for the guide.

Read our earlier guides, ESG and climate change for pension funds, ESG and climate changeWhere next for ESG? and A practical approach to ESG, for a look at how trustee duties have evolved.