FTSE 100 companies are paying insufficient attention to their pension risk, according to actuary Lane Clark & Peacock. In its annual pensions survey the firm found that while 46 FTSE 100 companies identified pensions as a key risk to their business, only 17 set out a policy in their report and accounts for dealing with the risk. Lane Clark & Peacock said this was different to the approach taken by all FTSE 100 companies to their other financial risks, such as changing fuel prices or foreign exchange, where there is fuller disclosure on risk management.