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 3 emissions (tonne CO2e/yr) - Asset Level

Topic: Greenhouse Gas Emissions (GHG) | Field Level: Asset | Label: al_actual_scope_3_emissions | Indicator ID: AL4.4

Industry Mapping: SFDR PAI, GRESB Real Estate Standard and Reference Guide (2025), EET Template, 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 scope 3 emissions are calculated as the emissions associated with tenant areas. Scope 3 emissions do not include embodied carbon as it is a separate recommended indicator of INREV framework. Scope 3 emissions cover only operational activities of the asset and do not include emissions generated through the organisation’s operations or by its employees, or upstream supply chain emissions (ref: GRESB).

See ESG3.3.4 Actual scope 3 emissions (Vehicle level indicator) for more guidance.
 

Data Type Double
Values ≥ 0
Example 689.00
Reference Field -
INREV Guideline ID ENV16 - Required INREV KPI - Vehicle Level
INREV Index reference -
External reference GRESB Identifier: ghg_abs_s3_w GRESB Asset Spreadsheet 2023 Reference: GHG tab - O7
GDD reference -