Having a company pension scheme can be a useful tool for recruiting, rewarding and retaining employees.
Organisations seldom, if ever, do things out of the goodness of their heart. If corporate bodies are psychoanalysed (as if they actually were the natural persons the law says they are equivalent to), it turns out that they are psychopaths. And any heart would be a legal fiction.
Reasons why they might implement under the new pensions regime now are:
1) "we have to do this anyway, so let's do it now".
2) "we were planning to put a pension scheme in place in any event." If you were doing that now, it would be best to make it comply with any known upcoming changes in legislation and regulation.