Optimisation of investment reporting for Swiss pension funds
Investment reporting is often the only instrument with which members of a board of trustees or an investment committee can monitor and assess the investments made. Accordingly, these reports should contain all the information necessary for follow-up decisions. If this is not the case, the requirement for the effectiveness of investment reporting is not met and the report is only conditionally suitable or not suitable as a management tool.
The benchmark study „Investment Reporting by Pension Funds“ examined the question of whether the current reports meet this requirement. The study was guided by the principles
of the of the CFA Institute. These principles describe the necessary conditions for effective investment reporting. In addition, the study investigated the extent to which investment reporting contains decision-oriented information and is thus suitable for the targeted management of the investment process.
