Stuart O’Brien, partner at Sackers, said: “With new regulatory requirements seemingly coming in every year, in this guide we take a step back so that trustees can start to see the wood for the trees.
“ESG issues, and related regulations, continue to have an impact across the economy. Since the launch of our first guide in 2016, the industry and regulatory environment on ESG and climate change has moved on apace and the landscape that trustees must now navigate is far more complex. Our new guide looks at how legislation and associated guidance have developed over the last few years and provides a comprehensive overview of where we are now, to assist pension scheme trustees in navigating all the legal requirements and practical issues related to ESG and climate change. The guide also looks ahead at what new regulatory requirements may be coming down the track, including what might be expected from the new Sustainable Disclosure Requirements.”
O’Brien concluded: “We have included lots of links in the guide to other Sackers publications where topics such as fiduciary duties, net zero and universal ownership are covered in further depth. Key source materials such as applicable guidance and consultation papers are also identified and linked to so that trustees have a single point of access to all the things they might need to refer to.”
Sackers ESG Guide Whereare we now and where are we going
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