The Pensions and Lifetime Savings Association (PLSA) has published a new guide to help occupational pension scheme funds comply with new environmental, social and governance (ESG) requirements coming into force from 1 October and support them in achieving good practice into the future.
Recent changes to the Occupational Pension Schemes (Investment) Regulations 2005 mean it is now vital that trustees of all occupational schemes understand and include ESG factors and stewardship approaches in their investment decision-making. Trustees are at significant risk of breaching their legal and regulatory duties if they do not do so.
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