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.

Carbon-offsets acquired (tonne CO2e /yr) - Asset Level

Topic: Greenhouse Gas Emissions (GHG) | Field Level: Asset | Label: al_carbon_offsets_acquired | Indicator ID: RAL3.6

Industry Mapping: GRESB Real Estate Standard and Reference Guide (2025), NCREIF PREA ESG KPIs (2022), TCFD (2021)

A carbon credit is a convertible and transferable instrument representing GHG emissions that have been reduced, avoided or removed through projects that are verified according to recognised quality standards. Carbon credits can be issued from projects within 
(sometimes referred to as insets) or outside the undertaking’s value chain (sometimes referred to as offsets) (ref: ESRS E1).
 

Data Type Double
Values ≥ 0
Example 3,456.00
Reference Field -
INREV Guideline ID -
INREV Index reference -
External reference GRESB Identifier: ghg_abs_offset GRESB Asset Spreadsheet 2023 Reference: GHG tab - S7
GDD reference -