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2. For the purposes of Articles 224(4)(c) and 225(5)(c) of the Pensions (Northern Ireland) Order 2005 (requirement for trustee knowledge and understanding: individual trustees and corporate trustees), the following matters are prescribed in the case of trustees to whom requirements specified in Part 1 of the Schedule to the Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations (Northern Ireland) 2021(1) (climate change governance etc. requirements) apply—
(a)the identification, assessment and management of risks arising to occupational pension schemes from the effects of climate change, including risks arising from steps taken because of climate change (whether by governments or otherwise), and
(b)the identification, assessment and management of opportunities relating to climate change for occupational pension schemes, including opportunities arising from steps taken because of climate change (whether by governments or otherwise),
in so far as these matters are relevant to meeting those requirements.
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