Pensions: Publications, reports and surveys

Department for Work and Pensions

• Aligning your pension scheme with the Taskforce on Climate-Related Financial Disclosures recommendations
  A government guide to help trustees evaluate how climate-related risks and opportunities may affect their strategies. Published in January 2021.
• Governance and reporting of climate change risk: guidance for trustees of occupational schemes
  Guidance aiming to improve the quality of governance and the level of action trustees must take in identifying, assessing and managing climate risk. Published in June 2021. 

HMRC

• HMRC publishes a regular online pension schemes newsletter which provides updates and guidance on pension schemes.

Pensions Administration Standards Association (PASA)

• Guidance publications
  PASA, an independent body dedicated to improving standards in pensions administration, has published a number of guidance documents for defined contribution (DC) and defined benefit (DB) schemes. 

Pensions and Lifetime Savings Association (PLSA)

• Pension sharing on divorce guidance
  Updated in 2023, this guidance aims to support private sector sector occupational pension schemes when providing information for pension sharing orders. It includes a recommended range of charges as well as a flowchart outlining the circumstances when charges can be made.
• Simpler Annual Statement and Technical Guide
  A best practice example of a simpler two-page annual pension statement for a DC scheme, developed by an expert industry group led by Ruston Smith. The statement was launched by Pensions Minister Guy Opperman at the PLSA Annual Conference in October 2018.

Pension Scams Industry Group (PSIG)

• Combating Pension Scams - a Code of Good Practice
  The latest version of the PSIG Code, updated in June 2019, sets out the key steps to help identify possible pension scams, as well as providing practical checklists and example letters. 

The Pensions Regulator (TPR)

• Conflict in Ukraine
  A guidance note covering issues relevant to trustees of occupational pension schemes as a result of Russia's invasion of Ukraine.
• Cross-border occupational pension schemes: arrangements following the end of the Brexit transition period
  Guidance for UK based cross-border pension schemes and UK employers that are contributing to occupational pension schemes established outside the UK. Last updated March 2021. 
• Cyber security principles for pension schemes
  TPR guidance published in April 2018 to assist trustees and scheme managers with protecting members and assets against cyber risks.
• Illustrative example for climate-related reporting
  An illustrative example of how trustees of a pension scheme might approach meeting the requirements of the new 2021 climate-related pension regulations. Published in February 2022.
• Pension scam resources
  TPR's resources include a pension scams guide for advisers to share with clients and a scheme transfer checklist for trustees and administrators.
• The Trustee toolkit
  TPR's free online learning programme aimed at trustees of occupational pension schemes. Accompanying practical resources and tools include a Board evaluation tool, Example risk register and Sample board skills matrix.

Sackers

• ESG and climate change for pension funds - A guide to trustee disclosures from 2021
  A guide for pension trustees on environmental, social and corporate governance (ESG) and climate change, focusing on disclosure aspects and the raft of new climate reporting obligations being introduced under the Pension Schemes Act 2021. 

• Accounting for pensions survey
  This annual survey from Lane, Clark & Peacock (LCP) looks at the pensions disclosures of FTSE 100 companies and is available following free registration. The latest edition was published in 2023; earlier surveys are still available on the firm's website. 
• Annual Survey of Hours and Earnings: Pension tables
  Annual report from the Office of National Statistics (ONS), reporting on membership and contributions to workplace pension arrangements for UK employees by type, age, industry, public and private sector, occupation and size of company.
• AON 2023 Member options survey
  The survey gives a snapshot of how UK defined benefit (DB) scheme sponsors and trustees are deciding on the options to make available to members and what member support should be in place.
• Pensions Accounting Survey 2019 
  An analysis of market trends in pension assumptions from KPMG, published in May 2019. The survey looks at trends in best-estimate assumptions, considers the impact of changes to accounting standards and highlights key aspects for companies to consider.
• Pensions accounting trends
  PwC quarterly update on pensions accounting assumptions, key market indicators and current pensions accounting developments.
• Pensions and Lifetime Savings Association (PLSA) annual survey
  The PLSA annual survey provides a snapshot of workplace pension provision in the UK's largest private and funded public sector schemes.
• Pensions Support Index
  PwC’s annual index tracks the level of support provided by FTSE 350 sponsoring companies to their defined benefit pension schemes. See their 2012 publication Employer Support for Defined Benefit Schemes for an introduction to the index.
• Research and analysis
  Pensions Regulator pension schemes data, research reports and surveys providing an overview of the current UK pensions landscape.
• UK defined benefit pensions survey 2023
  PwC survey covering approximately 40% of all UK defined benefit pension schemes by asset value, looking at funding targets and approaches adopted by schemes to documenting funding targets.
• UK Occupational Pension Schemes Survey
  Annual ONS survey providing summary data on membership of occupational pension schemes and contributions paid.

Find more articles and books

• View a list of recent articles and books in our collection on pension costs
• View a list of recent articles and books in our collection on pension funds

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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