Latest Special Reports – Page 19
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Special ReportDefined contribution: The engagement fallacy
The idea that successful defined contribution (DC) pension solutions require a high level of member engagement is being questioned
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Special ReportDefined contribution: ESG not enough to get young on board
Engaging younger savers with their defined contribution pension pots requires far more than just an up-to-date responsible investment policy
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Special ReportDefined contribution: Australia's super review re-opens old battlegrounds
The Callaghan report on Australia’s universal superannuation system has rekindled a row between the government and the labour movement
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Special ReportAccounting Matters - IAS 19: the negative view
Negative interest rates are probably the most daring policy move most of us will ever see. The idea that a borrower is paid to take out a loan, but a saver is penalised for setting aside money for their retirement turns our understanding of the fundamentals of finance on its head. But Europe has had them for more than a decade. And if the experience of today’s financial crisis is anything to go by, it will do so for a while longer yet. So where does this leave defined benefit (DB) sponsors and their accountants?
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Special Report2021 Investment Horizons: The QE endgame
An executive board member at Fonds de réserve pour les retraites (FRR), France’s €25bn pension reserve fund, charts a way to relieve the global debt burden
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Special Report2021 Investment Horizons: Prepare for era of high fiscal spending
Fiscal stimulus is likely to be a common feature in the coming decade and investors need to assess how it will affect the economies of different countries and regions
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Special Report
2021 Investment horizons: Sovereign debt in the wake of the pandemic
Current issuance levels look like an experiment in government debt. What are the warning signals for investors?
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Special Report2021 Investment Horizons: Hazy outlook for hedging
Investors must be cautious when navigating today’s cloudy inflation landscape
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Special Report2021 Investment Horizons: A painful year looks imminent
Pension provision is likely to take a hit in 2021 as the pandemic-related crises lead to rising unemployment and greater job insecurity
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Special ReportNot another framework….
Inconsistencies in ESG reporting between corporates and across sectors are widely known. This patchwork quilt of reporting mirrors the array of frameworks and standards for corporate sustainability reporting.
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Special ReportStandard-setting on reporting takes next step
A route to global standards for corporate sustainability reporting might at last be emerging
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Special Report
The letter but not the spirit in emissions reporting
Much of the corporate reporting on emissions reduction is short on detail about how targets will be achieved
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Special Report
Reporting: Leader and laggard
A comparison between Exxon Mobil Corporation’s and Equinor’s climate reporting shows marked differences
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Special ReportA new standard for carbon investing
The Partnership for Carbon Accounting Financials aims to improve disclosure of the greenhouse gas emissions of financial investments
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Special ReportApproaches to engagement
Investors’ approaches to engagement depend on their equity investment strategy
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Special Report
Growing demand for sustainability reporting
There is increasing awareness that sustainability is a key factor in investment decisions
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Special ReportFiduciary Management: Reshaping the pensions landscape
Mandatory tendering in the UK market has fuelled rapid growth in the fiduciary management industry
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Special ReportVersatile and resilient on the path to maturity
The ETF market continues its penetration across asset classes beyond equities, its traditional area of activity: According to data from ETFGI, fixed income ETFs account for the largest proportion of net new assets for the second year running and now represent 20% of the market, while commodities ETFs grew 30% in value in the year to July.
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Special ReportETFs rise to the challenge
Exchange-traded funds and products (ETFs and ETPs) have been one of the biggest investment success stories in recent years. Their stunning popularity meant that, despite the shock of COVID-19, they had taken in US$294bn (€247bn) over the six months to end-June 2020, compared with US$210bn over the same period last year.
