ESG

Follows a year long consultation after last year's Budget

70% of default accumulations will be aligned to Paris Agreement goal of 1.5 °C by 2030

Impact investing has transformed over the past decade, giving investors the opportunity to pursue both financial returns and social and environmental outcomes.

Policies and engagement metrics essential for effective social factor strategy

Trustees should ‘plan for opportunities’ on ESG and prioritise nature and social understanding

TPR’s General Code, TNFD, SDR, SIPs and fiduciary management covered

Guidelines highlight five key themes which trade body says will be of significance this year

Hymans Robertson says schemes should engage asset managers on marine pollution and climate change

Market participants call for proportionally more short and medium issuance next year

AMNT backs bill amendment requiring standardised reporting to schemes