For PFAs, ESG is increasingly connected to stewardship, governance and the quality of investment oversight. PenCom's official regulatory library lists its Guidelines on Stewardship Responsibilities by PFA, published on 4 July 2026. That makes stewardship a more defensible resource-page focus than unsupported deadline or penalty claims.
Practical preparation for PFAs
- Keep investment-governance and stewardship responsibilities documented and attributable to responsible officers.
- Maintain evidence supporting ESG considerations, engagement and investment oversight where relevant to the PFA's policies and regulatory obligations.
- Where financed-emissions measurement is undertaken, keep portfolio data, methodology, attribution assumptions and data-quality evidence traceable.
Always check the latest PenCom circulars and guidelines for the exact obligations applicable to a PFA and reporting period.
Verified source: National Pension Commission — Guidelines