🇩🇪Germany

ESG-Berichterstattungsdefizite

1 verified sources

Definition

Low ESG integration in pension funds creates challenges for new reporting mandates, risking supervisory actions; insurers hold only 4.4% equity on average due to solvency rules.

Key Findings

  • Financial Impact: 4.4% average equity portfolio exposure at risk; significant equity capital for non-compliance under Solvency II
  • Frequency: Ongoing with IORP II implementation by 2017-2025
  • Root Cause: No explicit ESG requirement pre-IORP II, leading to documentation gaps

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Insurance and Employee Benefit Funds.

Affected Stakeholders

IORPs (Pensionkassen, Pensionfonds), Insurers under BaFin

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Financial Impact

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

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