The PLSA has published guidance to help DB and DC trustees navigate the new legal requirements to publicly disclose their investment and responsible investment activity over the previous year in an “Implementation Statement”.

The new requirements are not straightforward and the final statements must be published online.  The content of these are predicated to be of great interest to policymakers and civil lobby groups, who are keen to understand the investment decision-making process of pension scheme trustees, particularly in the areas of asset stewardship and ESG considerations.

The PLSA guide reproduces Arc’s simple summary of the legal requirements, contained in our own practical guide to implementation statements that can be found here.

The PLSA’s guidance offers practical, step-by-step support for trustees to produce meaningful and relevant disclosures.  It covers what must done, by when and contains some tips about how to approach the process.

The guidance was produced by the PLSA’s Voting and Implementation Statement Working Group (VISWG), a cross-industry group of experts, as well as by a Stakeholder Group comprised of representatives from government, regulators and industry organisations.

Partner Anna Copestake was a member of the VISWG and contributed to the guide.

To download the full guide please click here.