10 December 2018
The Relevance to Resource and Environment Issues for Pensions Actuaries working party has recently published its report on allowing for climate change when setting financial assumptions.
The paper is the third of a series of supporting reports for Resource and Environment Issues: A Practical Guide for Pensions Actuaries, which explains where resource and environment (R and E) issues are likely to be relevant to pension schemes and the work of pensions actuaries.
The first two supporting reports provide more detail on the sponsor covenant assessment and mortality angles. This report expands on certain aspects relating to financial assumptions.