Hot topic: Climate reporting

£1bn plus schemes – are you ready?

The climate-related governance and reporting regulations have applied to master trusts and £5bn plus schemes since 1 October 2021. The regulations are being phased in and will apply to £1bn plus schemes from 1 October this year. Trustees of schemes in scope are required to put in place appropriate governance arrangements to manage climate-related risks and produce and publish a report. Early preparation during the summer will be key to meet the obligations and related deadlines. This Hot Topic sets out what actions schemes will need to build into their business plans from now onwards.

Read our Hot topic here.