A Review of ESG Reporting in Global Pension Plans and Proposed Framework

The paper introduces a framework for how retirement funds can report on pricing in social and environmental externalities in the provision of a pension promise. The framework includes the financial inclusion aspects of retirement funds as well as how social and environmental externalities can be factored into the running of a fund and how its assets are invested. Speakers: John Anderson, Cristina L., and Peter L Devlin Session Moderator: Jennifer Alonso Garcia