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ACA calls for improvements in TPR TCFD guidance examples

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Published on: 01 September 2021

Published by LNB News

LNB News 01/09/2021

Document Information

Issue Date: 01 September 2021

Published Date: 01 September 2021

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

The Association of Consulting Actuaries (ACA) has published its response to The Pensions Regulator’s (TPR) consultation on the draft guidance that has been adapted using the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations, giving mixed reviews of the utility and efficacy of the examples contained therein. ACA also recommends the inclusion of an example of how to conduct and use the output of a scenario analysis, describing the omission of such an example as ‘noticeable’, as well as more references to opportunities, rather than just risks, in the Risk Management section. Regarding the Metrics section, ACA calls for additional information regarding how trustees should meet the targets and how they can relate them to a pension scheme’s funding and investment objectives.

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