Sustainability reporting by pension funds: How to achieve credibility?
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Authors
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Publication date
2026
Type of student thesis
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04A - Book part
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Parent work
Innovating Business and Education for Sustainable Development
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Sustainable Business Development
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Issue / Number
Pages / Duration
291-304
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Springer
Place of publication / Event location
Cham
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Abstract
Pension funds are expected to align their investment strategy with climate targets and ESG. To avoid criticism of greenwashing, there is a growing need for credible communication and transparency on ESG. Switzerland has a long tradition of self-regulation in the financial sector, so it is not surprising that the Swiss Pension Fund Association (ASIP) published an ESG reporting standard for its members in 2022, which is to be applied for the first time for the 2023 financial year.We analyze the first experiences and challenges of large pension funds with the implementation of the ASIP standard, where the opportunities and challenges lie and what best practice recommendations can be derived for the future.We regularly exchange experiences with stakeholders from various pension funds, in our role as responsible for the Swiss Association for Responsible Investments (SVVK-ASIR) and as a member of the Board of Directors of the Basellandschaftliche Pensionskasse (blpk). In 2023, this exchange was formalized through interviews with representatives of Swiss pension funds and resulted in a bachelor’s thesis, which forms the original basis for this paper (Meier Nachhaltigkeitsberichterstattung durch Vorsorgeeinrichtungen in der Schweiz - Handlungsempfehlungen für ein glaubwürdiges Reporting. Bachelor Thesis. Fachhochschule Nordwestschweiz, Hochschule für Wirtschaft., 2023). The main findings, the experience of pension funds since then and developments and changes in self-regulation are presented in this text.
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ISBN
978-3-032-10064-1
978-3-032-10065-8
978-3-032-10065-8
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Language
English
Created during FHNW affiliation
Yes
Strategic action fields FHNW
Publication status
Published
Review
not peer-reviewed
Open access category
Gold
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Citation
Meier, C., & Härri, M. (2026). Sustainability reporting by pension funds: How to achieve credibility? In A. H. Verkuil, U. Milow, A. Hinz, & M. Al-Kilani (Eds.), Innovating Business and Education for Sustainable Development (pp. 291–304). Springer. https://doi.org/10.1007/978-3-032-10065-8_16