Latest Special Reports – Page 21
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Special ReportSustainability-linked bonds: More bonds to ease climate transition
Bank of China is the first large middle-income economy to issue transition bonds based on ICMA guidelines
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Special ReportPensions regulation around Europe
How politicians and regulators plan to change pensions in key European countries
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Special ReportPandemic booster shot for social bonds
Social bond issuance rockets in reaction to the coronavirus
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Special ReportNon-Financial Reporting Directive: ESG reporting upgrade
The EU has responded to calls for improved environmental-impact reporting standards
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Special ReportUK green Gilts: UK joins the green party
A late-comer to green bond issuance, the UK plans to issue its first green Gilt this year
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Special ReportUK de-risking: More fuel for the risk-transfer train
As the UK leaves the EU, insurers and pension funds are watching potential changes to solvency rules and investment restrictions
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Special ReportUK accounting: The Brexit slower ball
Full departure from EU rules means the UK must set up its own accounting standards
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Special ReportSpecial Report: European Pension Funds’ COVID Response
We also analyse how public development banks are going beyond their traditional remit, with a focus on post-COVID recovery, tackling climate change and meeting the UN Sustainable Development Goals.
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Special ReportOn the record: The path to recovery
Six major pension investors chart the risks and opportunities ahead as the world moves into a recovery phase
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Special ReportDevelopment banks evolve
Development banks are going beyond their traditional economic remit to embrace tackling climate change and meeting the UN’s Sustainable Development Goals
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Special ReportDefined contribution: The engagement fallacy
The idea that successful defined contribution (DC) pension solutions require a high level of member engagement is being questioned
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Special ReportDefined contribution: ESG not enough to get young on board
Engaging younger savers with their defined contribution pension pots requires far more than just an up-to-date responsible investment policy
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Special ReportDefined contribution: Australia's super review re-opens old battlegrounds
The Callaghan report on Australia’s universal superannuation system has rekindled a row between the government and the labour movement
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Special ReportAccounting Matters - IAS 19: the negative view
Negative interest rates are probably the most daring policy move most of us will ever see. The idea that a borrower is paid to take out a loan, but a saver is penalised for setting aside money for their retirement turns our understanding of the fundamentals of finance on its head. But Europe has had them for more than a decade. And if the experience of today’s financial crisis is anything to go by, it will do so for a while longer yet. So where does this leave defined benefit (DB) sponsors and their accountants?
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Special Report2021 Investment Horizons: The QE endgame
An executive board member at Fonds de réserve pour les retraites (FRR), France’s €25bn pension reserve fund, charts a way to relieve the global debt burden
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Special Report2021 Investment Horizons: Prepare for era of high fiscal spending
Fiscal stimulus is likely to be a common feature in the coming decade and investors need to assess how it will affect the economies of different countries and regions
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Special Report
2021 Investment horizons: Sovereign debt in the wake of the pandemic
Current issuance levels look like an experiment in government debt. What are the warning signals for investors?
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Special Report2021 Investment Horizons: Hazy outlook for hedging
Investors must be cautious when navigating today’s cloudy inflation landscape
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Special Report2021 Investment Horizons: A painful year looks imminent
Pension provision is likely to take a hit in 2021 as the pandemic-related crises lead to rising unemployment and greater job insecurity
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Special ReportNot another framework….
Inconsistencies in ESG reporting between corporates and across sectors are widely known. This patchwork quilt of reporting mirrors the array of frameworks and standards for corporate sustainability reporting.
