The Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021 and the Occupational Pension Schemes (Climate Change Governance and Reporting) (Miscellaneous Provisions and Amendments) Regulations (NI) 2021
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This Regulatory Impact Assessment considers the impact of imposing requirements on trustees of certain occupational pension schemes to ensure that there is effective governance of those schemes with respect to the effects of climate change, along with related reporting and publication requirements.