2. — Directive (EU) 2016/2341 of the European Parliament and of the Council of 14…

2.

Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast) (Text with EEA relevance) · European Union

The risk-management system shall cover, in a manner that is proportionate to the size and internal organisation of IORPs, as well as to the size, nature, scale and complexity of their activities, risks which can occur in IORPs or in undertakings to which tasks or activities of an IORP have been outsourced, at least in the following areas, where applicable: underwriting and reserving; asset–liability management; investment, in particular derivatives, securitisations and similar commitments; liquidity and concentration risk management; operational risk management; insurance and other risk-mitigation techniques; environmental, social and governance risks relating to the investment portfolio and the management thereof.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.