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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