Chartered Institute of Management Accountants

Skip navigation.

Home |Contact us |Help |Sitemap| Print friendly |Choose a country My CIMA 

Corporate risk

The pension liability - managing the corporate riskImage of cover of pension liability report. Men with heads in sand.

Download the executive report (PDF 2.4MB)
Download the checklist (PDF 593 KB)

Can you afford not to answer these five key questions?

  1. What do I really need to know about the current regulatory framework for defined benefit pensions?
  2. What are the risks to implementing a chosen business strategy arising from the pension liability?
  3. How can I better understand the risks? 
  4. What actions can I take to manage the risks once they are understood? 
  5. How should I report to the Board and shareholders on how the risks are being managed?

Our report (PDF 2.4MB) and checklist (PDF 593KB) can assist finance directors in ensuring that the board is aware of the corporate risk of operating with a defined benefit pension liability and is proactive in managing this risk.

Originally published in November 2006, this has now been updated. Information is correct as at March 2008.