Publication
Global Asset Management Review: Issue 4
Welcome to the third issue of Global Asset Management Review.
Carbon Emissions Template available to help with climate change reporting
United Kingdom | Publication | February 2022
A new template may help pension schemes to report on emissions and investment managers to meet their disclosure obligations under the FCA’s new ESG Sourcebook.
The Carbon Emissions Template has been jointly launched by the Pensions and Lifetime Savings Association (PLSA), the Association of British Insurers (ABI) and the Investment Association (IA). The aim is to help insurers and asset managers make sure that they are providing pension schemes with a standardised set of core data that they will need in order to fulfil their climate change reporting obligations, specifically the requirement to calculate and report on three mandatory emissions metrics.
Where there are gaps in the available data, the template should help to flush this out and enable schemes to make required disclosures about data coverage and data quality.
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European Parliament votes to adopt Omnibus proposal amending CSRD and CS3D
On 13 November 2025, the European Parliament adopted (subject to certain amendments) the substantive Omnibus Directive which was proposed by the European Commission on 26 February 2025 (see our previous briefing here). On 16 December 2025, the European Parliament adopted further proposed amendments.
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