ESG SDDS Wiring-Guide

Estimation should only be applied where actual consumption data cannot be obtained. Report the estimated operational energy consumption within landlord-controlled areas (see ESG3.1 for control type classification), expressed in kilowatt hours (kWh).

It is recommended to estimate missing energy consumption rather than leaving it blank, as incomplete data may understate whole-building energy use.

When estimation is applied, the appropriate method will depend on the nature of the data gap and the information available. The ESG SDDS does not prescribe a fixed hierarchy of estimation methods:

The following frameworks provide relevant guidance and inputs for estimation:

CRREM – Partial-year data
CRREM requires annual energy consumption as an input to its assessment methodology and does not currently prescribe a specific gap-filling methodology. CRREM is currently undertaking a significant revision of its EUI Pathway Methodology. INREV will monitor these developments and review the implications for the ESG SDDS guidance in due course.

Source: CRREM Assessment Guide v1.03 and CRREM Library / Resources

PCAF-based estimation
The Partnership for Carbon Accounting Financials (PCAF) provides a tiered data-quality framework for estimating building energy consumption and associated emissions where actual consumption data is unavailable. The following approaches can also provide inputs for estimating energy consumption:

• Score 3 – Energy label and floor area
Where an official building energy label and floor area are available:

Estimated energy consumption = energy-label intensity × floor area

Where an energy label or EPC is used, reporters should disclose the label type, calculation basis, validity period and any known scope exclusions. Demand-based and consumption-based labels may produce materially different estimates and should not be treated as directly equivalent.

• Score 4 – Statistical benchmark per m²
Where no energy label is available but building type, location, and floor area are known:

Estimated energy consumption = benchmark energy intensity × floor area

• Score 5 – Statistical benchmarks per building
Where floor area data is unavailable but building type and location are known:

Estimated energy consumption = benchmark per building × number of buildings

Where the underlying energy-label or benchmark value is expressed in primary or modelled energy terms rather than operational/final energy consumption, reporters should assess whether a conversion is required before using it as a proxy for this indicator. Any conversion methodology and source should be clearly documented.

Source: PCAF Part A – Financed Emissions, 3rd edition (2025), Table 10.1-4.

Note: Clearly document the estimation method(s), data sources and key assumptions used. Reporters should also disclose the proportion of actual versus estimated data and, where multiple estimation methods are used, explain the basis for selecting the relevant method.