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04 Our Governance a Principles 1–4
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Principle 2

Ethics

The Board governs the ethics of the Fund in a way that enables an ethical culture and responsible corporate citizenship.

Outcomes supported

Ethical Culture
Legitimacy

Ethics, ethical culture, and responsible corporate citizenship

Sustainable value creation depends on an ethical culture of integrity, accountability, fairness, and responsible decision-making. Through ethical leadership, effective oversight and a values-driven culture, the Board embeds ethics in strategy, operations, investment decisions, and stakeholder relationships, supported by a formal ethics framework, independent speak-up mechanisms, and a commitment to responsible corporate citizenship.

Ethical leadership

Governance approach


The Board leads by example and requires directors to declare conflicts of interest at every meeting.

Key outcomes


Ethical considerations are embedded in Board deliberations and decision-making.

Value created


Strengthens trust, integrity, and sound governance.

Ethics framework

Governance approach


A formal Ethics Policy, Code of Conduct and Whistleblowing Policy set expected standards across the Fund.

Key outcomes


Clear ethical standards and accountability mechanisms.

Value created


Consistent and responsible conduct across the organisation.

Speak-up culture

Governance approach


Whistleblower reports are independently managed by SIGNUM Advocates through secure, anonymous channels.

Key outcomes


Independent investigation of ethical concerns and protection of whistleblowers.

Value created


Promotes transparency, accountability, and stakeholder confidence.

Ethics oversight

Governance approach


ARC oversees ethics, compliance, and investigations; SACA oversees culture, employee wellbeing, equality, and social impact.

Key outcomes


Strong oversight of ethical conduct and culture.

Value created


Enhances organisational resilience and governance effectiveness.

Values-driven culture

Governance approach


Culture is anchored on Member Focus, Integrity, Creativity and Collaboration, refreshed in FY2025/26 through an inclusive process involving all employees.

Key outcomes


Employee engagement reached 93.0% (FY2024/25: 91.0%) and the Work Experience Index 95.0% against a 92.0% target.

Value created


Supports a high-performing and values-based organisation.

Capability and awareness

Governance approach


Directors and employees receive ongoing training on ethics, governance, ESG and risk management.

Key outcomes


Ethical awareness and governance maturity strengthened across the organisation.

Value created


Builds a responsible and future-ready workforce.

Responsible investment

Governance approach


The IPMC oversees the integration of ESG considerations into investment and project decisions.

Key outcomes


Sustainability considerations are incorporated into capital allocation decisions.

Value created


Supports sustainable returns and long-term stakeholder value.

Responsible corporate citizenship

Governance approach


The Board oversees ESG commitments including net zero by 2050, a 13.6% near-term GHG reduction target, green procurement, and corporate social investment, and approved the ESG Policy in FY2025/26.

Key outcomes


Sustainability objectives are embedded in strategy and operations.

Value created


Creates long-term value for members, communities, and the environment.

Community impact

Governance approach


Investments in education, healthcare, entrepreneurship, financial literacy, and environmental wellbeing initiatives.

Key outcomes


Positive social and economic outcomes delivered through targeted programmes.

Value created


Contributes to inclusive growth and societal wellbeing.

Continuous improvement

Governance approach


Board evaluations, policy reviews and independent assurance support continual enhancement of ethics and governance.

Key outcomes


Governance and ethical culture remain responsive to evolving expectations.

Value created


Sustains stakeholder trust and long-term institutional credibility.

External recognition

Governance approach


Independent assessment of governance and sustainability performance.

Key outcomes


Recognition includes the ICGU Resilience and Sustainable Impact Award and multiple FiRe Awards, including first prize for Governance Reporting.

Value created


Demonstrates leadership in governance, ethics, and integrated reporting.

Area for future focus


Continue embedding sustainability metrics in balanced scorecards; progress IFRS S1/S2 adoption.

Up nextPrinciple 3: Strategy, performance, and sustainable value creation

NSSF Integrated Report 2026

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NSSF Integrated Report 2026

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01

Report Overview

02

Our Business

03

Our Strategy

04

Our Governance

05

Our Sustainability

06

Our Performance

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