Summary
The "No. 3378 The Occupational Pension Schemes (Investment) Regulations, 2005" in the UK sets out requirements for the investment of assets held by occupational pension schemes. This regulation mandates that trustees of pension schemes invest in a manner that ensures the security, quality, liquidity, and profitability of the portfolio as a whole. It requires the formulation of a statement of investment principles, which outlines the scheme’s investment strategy, risk management, and diversification policies. Trustees must also consider environmental, social, and governance (ESG) factors as part of their fiduciary duty. These regulations aim to protect the interests of pension scheme members by promoting prudent and responsible investment practices.
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