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The Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021

Draft Legislation:

This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021 No. 839

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26.  In this Part—

“absolute emissions metric” means a metric which gives the total greenhouse gas emissions attributable to the scheme’s assets;

“additional climate change metric” means a metric relating to climate change which is not an absolute emissions metric or an emissions intensity metric;

“emissions intensity metric” means a metric which gives the total greenhouse gas emissions attributable to the scheme’s assets per unit of currency;

“emissions” in relation to a greenhouse gas has the meaning given by section 97 of the Climate Change Act 2008(1);

“first scheme year of re-application” means the first scheme year in respect of which the requirements of this Part are re-applied to the trustees in accordance with regulation 3(4), 4(4) or 5(4) and where this occurs more than once, it means the first scheme year in respect of which the requirements are re-applied to the trustees on each of those occasions;

“greenhouse gas” has the meaning given by section 92 of the Climate Change Act 2008;

“scheme year” has the meaning given by regulation 2;

“scope 1” in relation to greenhouse gas emissions means all direct emissions from the activities of an entity or activities under its control;

“scope 2” in relation to greenhouse gas emissions means indirect emissions from electricity purchased and used by an entity which are created during the production of energy which the entity uses;

“scope 3” in relation to greenhouse gas emissions means all indirect emissions from activities of the entity, other than scope 2 emissions, which occur from sources that the entity does not directly control.

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