Paragraph 2 I1

any person who undertakes scheme governance activities otherwise than as a trustee, takes adequate steps to identify, assess and manage any climate-related risks and opportunities which are relevant to the governance activities they are undertaking; and

any person who is not a legal adviser of the trustees and who advises or assists the trustees with respect to scheme governance activities, takes adequate steps to identify and assess any climate-related risks and opportunities which are relevant to the matters in respect of which they are advising or assisting.