The Occupational Pension Schemes (Climate Change Governance and Reporting) (Miscellaneous Provisions and Amendments) Regulations (Northern Ireland) 2021
These Regulations prescribe matters about which trustees of certain occupational pension schemes are required to have knowledge and understanding and make amendments to the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (“the 2014 Regulations”) in consequence of paragraph 12 of Schedule 11 to the Pension Schemes Act 2021 (c. 1) and the climate change governance and reporting requirements introduced by the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021 (“the 2021 Regulations”). They also make consequential amendments to the Register of Occupational and Personal Pension Schemes Regulations (Northern Ireland) 2005 (“the 2005 Regulations”) to prescribe additional “registrable information” for the purposes of Articles 55 to 60 of the Pensions (Northern Ireland) Order 2005 (“the 2005 Order”).