Jurisdiction(s):
European Union

Key definition

Governance definition

What does Governance mean? Governance, in pensions practice, describes how a trustee board organises itself and exercises oversight, decision-making and control over an occupational pension scheme to meet legal and fiduciary duties. It encompasses the scheme’s structures, policies and internal controls, and how trustees delegate to and supervise advisers, administrators and asset managers, monitor performance, manage risk and record decisions. The term is descriptive rather than a defined legal term, but key governance requirements are prescribed in legislation and regulatory codes. In the UK, the Pensions Act 2004 and scheme administration/governance regulations, together with The Pensions Regulator’s General Code, require an effective system...

EU Climate Law (Regulation (EU) 2021/1119): 2030/2040/2050 targets, 2026 amendments, post-2030 flexibilities, NECP reporting, adaptation duties, and alignment of EU measures

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Practice notes

Key information

EU Climate Regulation

Official title Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 laying down the framework for attaining climate neutrality (the EU Climate Regulation)
Date of Entry into force 29 July 2021
Transposition deadline N/A—Regulations apply directly to Member States and do not require transposition
Amending —Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action (the Governance Regulation) —Regulation (EC) 401/2009 of the European Parliament and of the Council of 23 April 2009 on the European Environment agency and the European Environment Information and Observation Network (the Agency and Network Regulation)
Amendments —Regulation (EU) 2026/667 of the European Parliament and of the Council of 11 March 2026, amending Regulation (EU) 2021/1119 in relation to setting a Union intermediate climate target for 2040. In force 7 April 2026.
Subject Climate neutrality, Paris Agreement, European Green Deal, greenhouse gas emissions

Background to the EU Climate Regulation

In its communication of 11 December 2019, titled ‘the European Green Deal’, the Commission outlined a growth plan with the overarching objective of delivering a climate-neutral Europe to safeguard citizens...

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Web page updated on 21/05/2026

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