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.
Maturity Map
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.
Guides
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.
Case Studies
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.
External resources
This is not an exhausive list, but we find that the resources below complement this section of the toolkit.
Aligning pension schemes with TCFD
This guide aims to help trustees evaluate the way in which climate-related risks and opportunities may affect their strategies.
Governance and reporting of climate-related risks and opportunities
Designed to complement DWP’s statutory guidance, this guide is designed to support trustees comply with the duties on governance and reporting of climate-related risks and opportunities.
Reporting climate change risk for occupational schemes
This guidance aims to improve both the quality of governance and the level of action by trustees must take in identifying, assessing and managing climate risk.
Greenhouse gas accounting and reporting for the financial industry
Detailed methodological guidance to measure and disclose greenhouse gas (GHG) emissions associated with six asset classes: listed equity and corporate bonds, business loans and unlisted equity, project finance, commercial real estate, mortgages and motor vehicle loans.
