Reporting and disclosure
Pension trustees have obligations to report and disclose how they oversee sustainability risks within their scheme. A4S’s ESG Toolkit for Pension Trustees contains a maturity map, guidance, case studies and third-party resources to help equip pension trustees with a better understanding of current approaches to sustainability reporting.
The ESG Maturity Map provides steps for trustees to report in line with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). It also provides examples of what 'good' looks like for those schemes that do not fall under current sustainability reporting regulatory requirements.
These guides have been written with trustees in mind and include insights from other trustees with suggested practical steps and peer ‘top tips’. They are designed to support trustees on in-depth discussions on sustainability considerations with their service providers and internal colleagues. The resources complement more granular work done on the same topic by other organizations, which can be found in the external resources section below.
Our case studies capture the 'what', 'why' and 'how' a pension scheme should undertake sustainability reporting and disclosure, including scenario analysis and TCFD reporting. The practical steps taken and top tips suggested are often transferable to large and small pension schemes from different jurisdictions.
This is not an exhausive list, but we find that the resources below complement this section of the toolkit.