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BDO partner Andy Palmer
Aside from the new scheme Funding Code, arguably the most significant consideration for trustees is understanding how to manage the risks to schemes from ESG factors, particularly climate-related risk where trustees may already have a legal duty to make public disclosures.
Since 1 October 2022, schemes with assets of £1bn or more are now in scope for ‘The Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021' (OPS21). This places a l...
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