Pensions: what’s new this week – June 2022 # 2 | Allen & Overy LLP

This week we cover topics including: Changes to TCFD reporting from 1 October 2022 plus revised guidance on SIPs/implementation statements; TPR guidance and updates on pension scams; TPR: reporting on climate – ‘a challenge but an opportunity’; TPR corporate plan 2022-24; DWP call for evidence: helping savers understand their pension choices.

  • Changes to TCFD reporting from 1 October 2022 plus revised guidance on SIPs/implementation statements
  • TPR guidance and updates on pension scams
  • TPR: reporting on climate – ‘a challenge but an opportunity’
  • TPR corporate plan 2022-24
  • DWP call for evidence: helping savers understand their pension choices

Changes to TCFD reporting from 1 October 2022 plus revised guidance on SIPs/implementation statements

The climate change reporting framework for pension schemes will be amended from 1 October 2022 to include ‘Paris alignment’ reporting. This will apply to all in-scope schemes from that date (i.e. including £1bn+ schemes in the second wave of the rollout under the existing regulations) but will not apply in respect of a scheme year ending before 1 October 2022 even if the report is published after that date.

Trustees will be required to calculate a selected portfolio alignment metric and use this metric to identify and assess the relevant climate-related risks and opportunities. A portfolio alignment metric is one which gives the alignment of the scheme’s assets with the climate change goal of limiting the…

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