Pensions & benefits
A guide to E S and G
The Pensions Regulator has told trustees they need to take ESG factors into account if they believe they’re financially significant.
But what are E, S and G factors? And how are they relevant to investors?
In this guide to environmental, social and corporate governance (ESG) factors we look at why this is relevant for trustees, and provide both company and topical examples to bring ESG to life. As it's becoming increasingly common for investors to incorporate ESG factors into their investment processes, this is essential reading for trustees who want to gain a general overview of the topic, as well as those who want to gain a greater depth of understanding about what other schemes are doing in reality.
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