ESG SDDS Wiring-Guide

Access the technical instructions, specifications, and practical examples to interpret data points in the SDDS/ ESG SDDS and ensure consistent reporting.

Actual scope 2 emissions - market based (tonne CO2e/yr) - Asset Level

Topic: Greenhouse Gas Emissions (GHG) | Field Level: Asset | Label: al_actual_scope_2_emissions_location_based | Indicator ID: AL4.3

Industry Mapping: SFDR PAI, GRESB Real Estate Standard and Reference Guide (2025), EPRA sBPR Guidelines 2024, CRREM V2 (2024), GRI Standards 2021, NCREIF PREA ESG KPIs (2022), CSRD, IFRS S2 Climate-related Disclosures, TCFD (2021), PCAF, RICS ESG Data List for Real Estate Valuations (2024)

Actual market-based scope 2 emissions, also known as indirect emissions, are emissions from purchased electricity, heat, steam or cooling consumed by the asset, but generated elsewhere. Market-based method quantifies Scope 2 GHG emissions based on GHG emissions emitted by the generators from which the reporting entity contractually purchases electricity bundled with instruments, or unbundled instruments on their own (ref: GHG Protocol, “Scope 2 Guidance”, Glossary, 2015).

This indicator is one of the six environmental factors considered most relevant for underwriting (see INREV (2025) Integrating environmental considerations in real estate underwriting paper).

See ESG3.3.2.1 Actual scope 2 emissions - market based (Vehicle level indicator) for more guidance.
 

Data Type Double
Values ≥ 0
Example 87,346.00
Reference Field -
INREV Guideline ID ENV15 - Required INREV KPI - Vehicle Level
INREV Index reference -
External reference GRESB Identifier: ghg_abs_s2_mb_w GRESB Asset Spreadsheet 2023 Reference: GHG tab - M7
GDD reference -