SR 2021/244 – Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021

Released 08 September 2021

SR 2021/244 introduces new requirements for trustees of certain occupational pension schemes to ensure effective governance in relation the impacts of climate change and introduces related reporting and publication requirements.

The instrument also confers new compliance powers on The Pensions Regulator.

The regulations apply to trustees of certain occupational pension schemes, including trustees of authorised master trust schemes and trustees of schemes in charge of providing collective money purchase benefits.

The regulations come into operation on 1 October 2021.

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