Climate benchmark and Pension assets: Difference between pages

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imported>Doug Williamson
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''Sustainability''.
1.


1. ''European Union (EU)''.
The stock of assets held by a funded pension scheme, from which to pay the related pension liabilities.


One of two EU benchmark ‘labels’:


*The EU Climate Transition Benchmark.
2.
*The EU Paris-aligned Benchmark.  


The entitlement enjoyed by an individual to receive a pension or other related benefit.


The aims of the climate benchmarks are to improve transparency and comparability, to reallocate capital towards climate-friendly investments and to deter misleading lowcarbon claims, known as greenwashing.


3.


2.
Any other asset relating to a pension scheme.  For example, a right to a proportionate share of a pension fund surplus, or a related benefit of enjoying a pension contributions holiday.
 
Any other similar benchmark.




== See also ==
== See also ==
* [[Benchmark]]
* [[Contributions holiday]]
* [[Benchmarking]]
* [[Current service cost]]
* [[Benchmarks Regulation]]
* [[Funded scheme]]
* [[Climate change]]
* [[Pension liabilities]]
* [[Greenwash]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Financial_products_and_markets]]

Revision as of 13:59, 13 May 2016

1.

The stock of assets held by a funded pension scheme, from which to pay the related pension liabilities.


2.

The entitlement enjoyed by an individual to receive a pension or other related benefit.


3.

Any other asset relating to a pension scheme. For example, a right to a proportionate share of a pension fund surplus, or a related benefit of enjoying a pension contributions holiday.


See also