What's new regarding sustainable investment under the new single code for pension trustees?

There are three new investment modules within the Pension Regulator's Draft Single Code (the code) being proposed: stewardship, climate change and the requirement to produce an implementation report.  Implementation report Implementation reports will replace the implementation statements that pension trustees currently produce and will expand on them to include information on the scheme's assets and their performance over the year, as well as details of the trustees' investment policies. These additional disclosures are consistent with information which has historically been include...