Resources for Trustees

Understand climate-related risks and opportunities and build climate competence to improve effective fund management.

May 18th, 2021

Net Zero by 2050: A Roadmap for the Global Energy Sector

The number of countries announcing pledges to achieve net-zero emissions over the coming decades continues to grow. But the pledges by governments to date – even if fully achieved – fall well short of what is required to bring global energy-related carbon dioxide emissions to net zero by 2050 and give the world an even […]

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Apr 12th, 2021

Climate Risk – Technical Bulletin

Climate change is a sustainability issue that is both ubiquitous and differentiated—and thus presents unique risks and opportunities for companies and investors. The 2021 edition of this bulletin provides an overview of SASB’s approach to climate-related financial disclosure. SASB’s Climate Risk Technical Bulletin is designed to help investors better understand, measure, and manage their exposure […]

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Feb 25th, 2021

A4S Essential Guide to Valuations and Climate Change

Climate change and business valuations are inextricably linked but quantifying the value of the impact has been a challenge. This guide has been developed to help finance professions bring climate change risks and opportunities into business and asset valuation calculations. The first-of-its-kind guidance offers a five-step framework that enables investment and valuation communities to apply […]

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Feb 16th, 2021

Superannuation Trustee Duties and Climate Change

Noel Hutley SC and James Mack, instructed by Equity Generation Lawyers, have delivered a memorandum of opinion Superannuation Trustee Duties and Climate Change dated 16 February 2021. The memorandum provides authoritative guidance to superannuation fund trustees on how to fulfill their legal obligations with respect to climate change risk. The memorandum updates a 2017 opinion […]

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Jan 27th, 2021

HSBC Pension Scheme: Putting in Place TCFD Metrics

The HSBC Bank (UK) Pension Scheme manages two schemes: a defined benefit scheme with 97,000 members and assets under management of £30.7 billion, and a defined contribution scheme with 90,000 members and assets under management of £4.9 billion. This case study shows the practical steps that HSBC Bank (UK) Pension Scheme has taken to put […]

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Jan 1st, 2021

Navigating Uncertainty in Climate Change: Promoting Preparedness and Resilience to Climate-Related Risks

Office of the Superintendent of Financial Institutions.

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