Most schemes surveyed in a recent study by the Pensions and Lifetime Savings Association (PLSA) have a commitment to net zero in place, however, challenges persist in meeting climate and nature targets.

According to PLSA’s survey, 65% of schemes surveyed have a net zero commitment in place. Among a third of schemes that do not yet have a net zero commitment in place, 22% anticipate adopting a commitment within five years.

Among the schemes with net zero commitments, 23% aim to achieve net zero by 2040, while 44% expect to reach this target between 2040 and 2050. Despite these ambitions, the survey found several critical challenges hindering progress.

The lack of high-quality data (59%) and uncertainty regarding future government policies (55%) are seen as significant challenges. Additionally, a third of respondents cited regulatory uncertainty and limited investment opportunities in low-carbon assets (35%) as further obstacles.

PLSA said that despite these challenges organisations are actively implementing strategies to meet their climate objectives. Its research showed that 90% of those with a net zero commitment are engaging with companies to reduce emissions, while 80% are investing in renewable energy. Other initiatives include enhancing energy efficiency in real estate investments (53%) and divesting from high-carbon assets (41%).

Just over three-quarters of the respondents (76%) voiced support for the development and implementation of credible transition plans aligned with the 1.5°C target set by the Paris Agreement.

PLSA added that more attention is also now being put on biodiversity and nature-related issues, however, it said pension funds’ knowledge of the recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD) remains limited, with only 17% of respondents reporting a strong familiarity with its recommendations.

It said this gap underscores the importance of frameworks such as the Kunming-Montreal Global Biodiversity Framework and the Taskforce for Nature-related Financial Disclosures (TNFD), which aim to address these challenges.

The PLSA survey highlighted several significant challenges in implementing TNFD recommendations and addressing biodiversity more broadly. Key barriers include setting measurable biodiversity targets (77%) and navigating the complexity of identifying and assessing biodiversity-related risks (68%).

Despite these challenges, the survey found 73% of organisations planning to adopt TNFD recommendations aim to do so within the next five years, indicating a strong long-term commitment to addressing biodiversity and nature-related risks.

To help with enhancing pension schemes understanding, the Association has created a guide, Nature’s impact – Why biodiversity loss matters to pension schemes and what to do about it.

The guide explains the interconnected but distinct concepts of nature and biodiversity, highlighting the financial and environmental risks posed by biodiversity loss.

Recognising the complexity of nature compared to climate, the guide provides five key steps for pension schemes:

  1. The importance of engaging with training opportunities;
  2. The need to conduct portfolio assessments;
  3. The importance of engagement and stewardship;
  4. Engaging with the range of nature-based investment opportunities available;
  5. Considering policy advocacy and target-setting exercises.

Joe Dabrowski at PLSA

Source: PLSA

Joe Dabrowski at PLSA

The guide also overlaps with the Taskforce for Climate-related Financial Disclosures (TCFD), providing ways to integrate climate and nature reporting without increasing administrative burdens. The guide also contains case studies highlighting best practices across PLSA members.

Joe Dabrowski, deputy director of policy at the PLSA, said: “Having tracked the progress of our members, it is promising to see the commitment towards achieving net zero has remained, with more organisations moving from intent to implementation of their plans.”

He noted that the survey underscores the need for greater clarity, improved data, and stronger government support to overcome the challenges ahead, adding: “Action on biodiversity lags behind climate efforts, though frameworks like TNFD aim to bridge this gap.”

Dabrowski said: “Our guide highlights practical steps, case studies, and links to climate reporting, urging members to proactively address biodiversity to safeguard long-term financial and ecological stability.”

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