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白玉老鼠 · 2024年06月08日

那里有说养老金不考虑社会责任就违背了受托责任？

  1. ESG
  2. The ESG market

NO.PZ2022071601000015

问题如下：

What is the least likely reason why a pension fund trustee may consider ESG investing?

选项：

A.Pension fund trustees should act in the interest, including non-financial interests, of pension fund members; and the members have voiced their interest in social and environmental impact B.Pension fund trustees have the fiduciary duty to consider factors that are financially material to the long-term returns of the pension fund C.Pension fund trustees risk legal action by not managing climate change-related risks D.Pension fund trustees are the ultimate beneficiaries of pension funds and, as a result, should act in their interest

解释：

A，B，C选项均正确。

D选项说Trustees是最终受益人，这个说法错误，Pension Fund最终受益人是雇员，也就是参加pension fund的members，所以是错误的，那么正确选项就是D选项。

那里有说养老金不考虑社会责任就违背了受托责任？

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1 个答案

Carol文_品职助教 · 2024年06月09日

嗨，爱思考的PZer你好：


越来越多的法规和指导意见支持养老金受托人在决策中考虑ESG因素。以下是一些相关的观点和指导：

  1. 《联合国负责任投资原则》（UNPRI）： 联合国支持的负责任投资原则明确指出，将ESG因素纳入投资决策是履行受托责任的一部分。根据UNPRI的解释，ESG因素可能对长期财务表现产生实质性影响，因此应该被考虑在内。
  2. 英国《养老金法案》： 英国《养老金法案》2019年规定，受托人需要解释他们如何考虑ESG因素，包括气候变化，作为其投资决策的一部分。此法案要求受托人披露其如何评估和管理这些风险。
  3. 欧洲《机构投资者和资产管理公司（股东权利指令二）》： 该指令要求受托人和资产管理公司在其投资策略中考虑环境、社会和治理因素，并向受益人报告这些策略及其实施情况。
  4. 美国劳动部《雇员退休收入保障法案》（ERISA）： 尽管ERISA传统上强调财务回报为主，但近年来，劳动部发布了一些指导意见，指出ESG因素可以在财务上具有实质性影响，因此可以被视为受托责任的一部分。

从这些法规和指导意见中可以看出，越来越多的监管机构和行业标准建议或要求受托人在决策中考虑ESG因素，以更好地履行其受托责任。如果不考虑这些因素，尤其是在ESG因素对财务表现可能产生重大影响的情况下，可能会被认为没有尽到应有的受托责任。

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