Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Reporting definition

What does Reporting mean? In pensions practice, reporting means the regular communications trustees or providers give to members on investment performance and the value of their pension benefits. The term is descriptive; the underlying disclosure duties are set by legislation and regulation. Across England & Wales, Scotland and Northern Ireland, the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 and, for contract‑based/personal pensions, FCA rules require at least an annual benefit statement. For money purchase (DC) benefits, this must include an annual Statutory Money Purchase Illustration (SMPI) projecting benefits to retirement in today’s terms, calculated in line with FRC Actuarial Standard TM1....

Corporate ESG, sustainability and human rights: UK reporting, governance and assurance requirements plus key EU disclosure, taxonomy and due diligence regimes

Published by a LexisNexis Corporate expert

Practice notes

This Practice Note summarises key UK legislative, regulatory and voluntary best practice resources on corporate social responsibility (CSR), environmental, social and governance (ESG), human rights Reporting and related company initiatives. It also highlights core EU regimes that require Sustainability and ESG disclosures.

ESG and sustainability collection

We have curated an ESG and sustainability collection to assist practitioners Advising organisations on ESG and sustainability, bringing together content from several Lexis+® UK Practice Areas (Subscription required). For more details, see: ESG and sustainability collection.

Board briefing notes

We have additionally prepared briefing notes for the board of a quoted company and for the board of an unquoted company (including an AIM company), summarising the key environmental reporting duties applicable to the business:

Board briefing note—environmental reporting—quoted companies
Board briefing note—environmental reporting—unquoted companies

Defining CSR and ESG

Corporate social responsibility (CSR)—also called corporate responsibility or corporate citizenship—is a management or governance concept where an organisation aims to create a positive impact, through its commercial activities, on the environment, consumers, employees and other stakeholders...

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Web page updated on 21/05/2026

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