Royal Decree 1/2002 covers the management of pension funds. It states that the commissions responsible for the management of Spanish pension funds must publish a report including information about the non-financial risks (ethical, social, environmental and governance) related to the investments of the pension funds. It should also describe how these risks are addressed in management policy. The Royal Legislative Decree approved the consolidated text of the Law governing pension schemes and funds (Real Decreto Legislativo 1/2002, por el que se aprueba el texto refundido de la Ley de Regulación de los Planes y Fondos de Pensiones) of 29 November 2002.
Industry sectors covered by the instrument
Organizations covered by the instrument
Commission responsible for pension funds management
Type of instrument
Mandatory or voluntary
The geographical scope