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Recent years have seen a greater focus on Environmental, Social and Governance (ESG) factors when investing pension funds. This report explores:
- the definition of ESG and how it is interpreted by others;
- why organisations decide to invest, or not to invest, using ESG principles;
- the barriers to ESG investing;
- the current legal position of schemes in relation to ESG; and,
- Trustees’ and IGCs’ perceived legal responsibilities.
Chapter one explores the definition of ESG and discusses how ESG factors can affect investment risks and sustainability.
Chapter two considers current, historical and future regulation, legislation, guidance and best practice relating to ESG.
Chapter three explores current trends in use of ESG and barriers to consideration of ESG factors.
It can sometimes feel that there are more questions than answers when it comes to ESG, which is why Redington sponsored the Pensions Policy Institute in 2018 to produce this report.