Previdenza complementare e investimenti sostenibili (o ESG) nell’era post Covid-19 = Complementary pensions and sustainable investments (or ESG) in the post Covid-19 era
Articolo
Data di Pubblicazione:
2022
Citazione:
Previdenza complementare e investimenti sostenibili (o ESG) nell’era post Covid-19 = Complementary pensions and sustainable investments (or ESG) in the post Covid-19 era / M. Squeglia. - In: REVISTA DE DIREITO DO TRABALHO. - ISSN 0102-8774. - 2022:224(2022), pp. 225-245.
Abstract:
Against the background of a Covid-19 pandemic that has markedly accelerated the ef- fectiveness of a holistic approach to investment risk, the essay questions the absence in the Italian legislative discipline of both a method on which the complementary pension form, in the face of the adoption of a responsible investment strategy, should base its portfolio choices in creating value for the member and for the community as a whole, the merits, i.e. an analytical description of the in- dividual ESG parameters. It examines the recent innovations approved at the euro-unification that have not only raised the level of attention on these issues but have also introduced a classifying and defining approach that will allow from now on, al- though with reference only to the environmental factor, a univocal reading of the data and mea- surements of ESG factors. Finally, it proposes some reflections on the possibility of providing pension funds with a financial portfolio constraint, sus- tainable and responsible, in compliance with the logic of proportionality and indicates some solu- tion, already regulated in the Italian legal system, on which they could immediately rely, waiting for the consolidation and installation of the current (and multifaceted) regulatory framework.
Tipologia IRIS:
01 - Articolo su periodico
Keywords:
ESG factors; Supplementary pensions; Pension funds; Supplementary pension schemes
Elenco autori:
M. Squeglia
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