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Statutory guidance on implementation statements published
United Kingdom | Publication | June 2022
Statutory guidance on the preparation of implementation statements has been issued following a consultation that closed earlier this year. The new statutory guidance will apply to implementation statements prepared in respect of any scheme year ending on or after October 1, 2022.
Key points to note include that additional information on the voting behaviour and policies of asset managers will be required, including more detailed explanations of how these align with the scheme’s stewardship policies and how managers are monitored by trustees.
In addition to the statutory guidance that must be complied with, non-statutory guidance on the preparation of the statement of investment principles has also been released alongside this – trustees should have regard to this as good practice when updating their SIP.
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