Sustainable Investment : Best Practice Disclosure Checklist for Pension Funds
Better disclosure (or transparency) by asset owners is an important mechanism for driving sustainability in investment markets and in the wider economy. There are compelling reasons for asset owners – in particular large pension funds and sovereign wealth funds – to adopt sustainable investment, and for governments to support them in these endeavours. This checklist has been developed to provide a comprehensive list of the disclosures that asset owners’ stakeholders are likely to be interested in. It has been tested on some of the world’s largest pension funds.
Wealth Accounting and the Valuation of Ecosystem Services (WAVES) is a World Bank-led global partnership that aims to promote sustainable development by ensuring that natural resources are mainstreamed in development planning and national economic accounts.