Engelsk brancheorganisation for pensionsselskaber fremlægger ”implementation guide for UK pensions” med fokus på ESG: I rapporten hedder det blandt andet, at:
”The steps trustees take on their investment implementation journey will vary, but we have structured this section to cover what we would consider a typical investment ‘journey’. Omkring oplysning om den interne governance anbefales oplysning om følgende:
How has the level and expertise of the trustee board on investment issues changed, if at all, over the last year – and if it has, what was the rationale and did it change in a way which helped you achieve your objectives? Have the areas on which you seek professional advice changed? If so, what was the rationale for doing so?
Have there been any changes to your in-house team? Have you decided to have a dedicated responsible investment member of staff, or someone with explicit accountability for the responsible investment approach?
Has there been any change to your use of investment sub-committees or other sub-committees? If any changes have been made, how have you ensured that the differing and respective roles and responsibilities of sub-committees, external advisers and specialists have been made clear?”