Supplementary general provisions

(1) In addition to section 23(1), a pension fund's business organisation must also be appropriate to the scale of its activities. The business organisation must be aligned with whether and how environmental, social, and governance factors relating to the assets are taken into account in investment decisions.
(2) Section 23(1a) to (1c) does not apply to pension funds.
(3) The internal guidelines under section 23(3) must also lay down requirements for an existing actuarial function, where one exists. By way of derogation from section 23(3), third sentence, it suffices for pension funds to review the guidelines at least every three years.
(4) Particular features regarding the composition of the supervisory board with representatives of the employers and employees of the sponsoring undertakings must be taken into account.
(5) The remuneration systems within the meaning of section 25 must be appropriate to the size and internal organisation of the pension fund, and to the scale, nature, extent, and complexity of its business activities.
(6) Section 28(1) does not apply.
(7) Section 29(1), second sentence, and (2) to (4) does not apply to the internal control system.