Pension fund: The new rules on corporate governance and investment strategies

Abstract

This study examines how regulatory reform at the European level has influenced the design of supplementary pensions in recent years. Regulatory reform at European level has certainly had a significant impact on the operation and management of savings intended for private supplementary pensions, which contribute to social sustainability within the social security system. In detail, the new regulatory framework aims to foster a sound, prudent and efficient management of companies or occupational pension schemes as well as to harmonize the rules on corporate governance of pension institutions, in order to create a uniform legal framework in full respect for the differences between the member states