Implementation Statement guidance for trustees

PLSA Implementation Statement guidance for trustees

This guide provides practical support for trustees of both DB and DC/hybrid schemes around the production of their new “implementation statements”, where trustees must disclose how they have followed the objectives and policies set out in their Statement of Investment Principles.

The guide sets out:

  • What the legislation requires and by when
  • Some high-level ‘general principles’ for implementation statements
  • More detailed possible considerations
  • Specific guidance on voting behaviour
  • Top tips for investment (and responsible investment) communication