The Pension Schemes Act 2021: new duties for trustees and managers of pension fund trusts

نویسندگان

چکیده

Abstract The purpose of this article is to evaluate the new “climate duties” that are created for pension trustees under Pension Schemes Act 2021. An evaluation provided Act’s section on change risk.” suggests while more could have been done enforce climate risk amongst trustees, regulatory regime should nevertheless be seen as a positive development. Indeed, statutory requirements increased management and reporting assist in making important environmental issue considered “financially material risk” throughout sector.

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ژورنال

عنوان ژورنال: Trusts & Trustees

سال: 2021

ISSN: ['1363-1780', '1752-2110']

DOI: https://doi.org/10.1093/tandt/ttab081