With the General Code now here and due to come into force on 27 March 2024, it is more important than ever to understand your scheme's ESG obligations. We have prepared a General Code ESG Checklist to help trustees identify their obligations under the Code and consider how they are met.
As well as being useful as an 'audit' to ensure compliance, it can help trustees with their knowledge and understanding requirements since the requirements are set out in an accessible form. For those trustees wanting to undertake a broader exercise, we can also provide a checklist of ESG requirements in relation to the Statement of Investment Principles and Implementation Statement and under the Climate Change Governance and Reporting Requirements ("TCFD"), if relevant.
Our experienced team of ESG experts are here to help you navigate the complex world of pensions and ESG. Contact director Kate Granville Smith to find out how we can assist you in complying with your scheme's ESG obligations under the General Code and other reporting requirements.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.