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.
E
Embodied carbon (tonne CO2e/yr) - Asset Level
Refers to emissions that arise from producing, procuring and installing the materials and components that make up a structure. It may also include the lifetime emissions from maintenance, repair, replacement and ultimately demolition and disposal (ref: GRESB). This can be categorized under the lifecycle stages A1-A3 product stage, A4-A5 Construction stage and C1-C4 end of life stage in the European standard EN 15978.
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Embodied carbon (tonne CO2e/yr) - Vehicle Level
Refers to emissions that arise from producing, procuring and installing the materials and components that make up a structure. It may also include the lifetime emissions from maintenance, repair, replacement and ultimately demolition and disposal (ref: GRESB).
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Employee satisfaction score, based on Net Promoter Score
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. The Net Promoter Score ® (NPS) is a customer loyalty metric developed by Bain & Company, Fred Reichheld, and Satmetrix. It divides customers, tenants or employees into three segments: passives, detractors and promoters, using the following question “On a scale of 0 to 10, how likely would you be to recommend this company (or this product) to friends and colleagues?”.
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Employee satisfaction score, based on Overall Satisfaction Score
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. Overall engagement score is a separate metric from overall satisfaction score and can be reported as an other answer. While satisfied employees are happy with their current situation, engaged employees proactively help to improve the company and their working environment (ref: GRESB).
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Energy intensity (kWh/area/yr) - Asset Level
The energy intensity of the asset for which both actual and estimated data is provided for total energy consumption (sum of landlord and tenant controlled). This is calculated based on the total actual and estimated energy consumption provided divided by total floor area. Recommended unit of measure for energy intensity is by floor space, investment managers may identify and report KPIs on value (AUM basis).
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Energy intensity (kWh/area/yr) - Vehicle Level
The energy intensity of the vehicle for all assets for which both actual and estimated data is provided for total operational energy consumption (sum of landlord and tenant controlled). This is calculated based on the total actual and estimated operational energy consumption provided divided by total floor area. Recommended unit of measure for energy intensity is by floor area (ESG1.6.1: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis).
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Energy intensity, for aged care asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all aged care assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for agricultural asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all agricultural assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for education asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all education assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for health care asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all health care assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for hotel asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all hotels in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for industrial/logistic asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all industrial/logistics assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for leisure asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all leisure assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for office asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all offices in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for other asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all other assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list). Please specify the asset type in the comment box.
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Energy intensity, for parking asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all parking assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for residential asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all residential assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for retail asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all retail assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Energy intensity, for student housing asset/property type (kWh/area/yr)
The energy intensity of the vehicle for all student housing assets in the portfolio, if relevant. This includes both actual and estimated data for landlord and tenant controlled areas (see INREV sector list).
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Estimated cost to achieve target year on the pathway that are deemed relevant to the strategy (Amount in currency/area/yr)
The estimated Operating Expense (OPEX) and Capital Expenditure (CAPEX) investments needed per floor area (ESG1.6.1: sqm/sqf) in order to achieve the net zero targets set. (e.g., 2030, 2040, 2050) Please indicate the currency in the comment box.
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Estimated energy consumption - landlord's control (kWh/yr) - Asset Level
Estimated energy consumption for the asset that is in landlord’s control. In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated energy consumption - landlord's control (kWh/yr) - Vehicle Level
Estimated operational energy consumption for the proportion of portfolio that is in landlord’s control. In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated energy consumption - tenant's control (kWh/yr)
Estimated energy consumption for the asset that is in tenants’s control. In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated energy consumption - tenant's control (kWh/yr)
Estimated operational energy consumption for the proportion of portfolio that is in tenant's control. In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated OPEX/CAPEX to achieve climate change targets (amount in currency / area)
The estimated Operating Expense (OPEX) and Capital Expenditure (CAPEX) of investments needed per floor area in order to achieve the net zero targets set.
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Estimated scope 1 emissions (tonne CO2e/yr) - Asset Level
In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases (PCAF), and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated scope 1 emissions (tonne CO2e/yr) - Vehicle Level
In the absence of actual data, scope 1 emissions can be estimated based on building characteristics and publicly available data using commercial databases -see PCAF, and/or linear extrapolation could be applied -see CRREM (ref: GRESB). In case estimation is used, please specify in the comment box how the calculations were done, and which critical assumptions were made.
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Estimated scope 2 emissions - location based (tonne CO2e/yr) - Asset Level
In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB). Location-based method quantifies Scope 2 GHG emissions based on average energy generation emission factors for defined locations, including local, subnational, or national boundaries (ref: GHG Protocol, “Scope 2 Guidance”, Glossary, 2015).
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Estimated scope 2 emissions - location based (tonne CO2e/yr) - Vehicle Level
In the absence of actual data, location-based Scope 2 emissions can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB). In case estimation is used, please specify in the comment box how the calculations were done, and which critical assumptions were made. Location-based method quantifies scope 2 emissions based on average energy generation emission factors for defined locations, including local, subnational, or national boundaries (ref: GHG Protocol, “Scope 2 Guidance”, Glossary, 2015).
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Estimated scope 2 emissions - market based (tonne CO2e/yr) - Asset Level
In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB). 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).
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Estimated scope 2 emissions - market based (tonne CO2e/yr) - Vehicle Level
In the absence of actual data, market-based Scope 2 emissions can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB). In case estimation is used, a fund manager please specify in the comment box how the calculations were done, and which critical assumptions were made. Market-based method quantifies scope 2 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).
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Estimated scope 3 emissions (tonne CO2e/yr) - Asset Level
In the absence of actual data, energy use can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated scope 3 emissions (tonne CO2e/yr) - Vehicle Level
In the absence of actual data, scope 3 emissions can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB). In case estimation is used, a fund manager shall specify in the comment box how the calculations were done, and which critical assumptions were made.
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Estimated waste generated (tonne/yr) - Asset Level
In the absence of actual data, waste generated can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated waste generated (tonne/yr) - Vehicle Level
In the absence of actual data, waste generated can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB).
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Estimated water consumption (m3/yr) - Asset Level
In the absence of actual data, water consumption can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB). If your unit of measure is ""sqf"" used for area, please use ""gallon"" for volume.
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Estimated water consumption (m3/yr) - Vehicle Level
In the absence of actual data, water consumption can be estimated based on building characteristics and publicly available data using commercial databases - see PCAF, and/or linear extrapolation could be applied - see CRREM (ref: GRESB). If your unit of measure is "sqf" used for area, please use "gallon" for volume.
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Estimation of climate related VaR as percentage of total value per portfolio (% of AUM)
See INREV Sustainability module: Appendix 1: Typical ESG-related risks and Value at Risk. Consider both transition and physical risks.
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Executive pay ratio; percentage of the annual total compensation for the highest compensated individual to the median annual total compensation within the managing team (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. The financial payments and non-monetary benefits provided to high-level management in exchange for their work on behalf of an entity (ref: GRESB).
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Exposure to energy-inefficient real estate assets (% of AUM)
"Inefficient real estate assets are the value of real estate assets built before 31/12/2020 with EPC C or below plus the value of real estate assets built after 31/12/2020 with PED below NZEB in Directive 2010/31/EU divided by the value of real estate assets required to abide by EPC and NZEB rules (ref: SFDR). A Nearly Zero-Energy Building (NZEB) is defined as a building that has a very high energy performance, while the nearly zero or very low amount of energy required should be covered to a very significant extent by energy from renewable sources, including energy from renewable sources produced on-site or nearby. Primary Energy Demand (PED) is defined as the total energy from a raw energy source that is converted into consumable energy. Energy Performance Certificate (EPC)."
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Exposure to energy-inefficient real estate assets data coverage (% of area)
This data field is provided for comparison purposes and not required to comply with INREV Guidelines. The floor area percentage of the vehicle for all assets that considered inefficient assets under SFDR. Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB).
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Exposure to fossil fuels data coverage (% of area)
This data field is provided for comparison purposes and not required to comply with INREV Guidelines. The floor area percentage of the vehicle for all assets linked to extraction, processing or use of various fossil fuels. Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB).
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Exposure to fossil fuels through real estate assets (% of AUM)
Share of investments in assets linked to extraction, processing or use of various fossil fuels. 'Companies active in the fossil fuel sector’ means (i) companies that derive any revenues from exploration, mining, extraction, distribution or refining of hard coal and lignite; (ii) companies that derive any revenues from the exploration, extraction, distribution (including transportation, storage and trade) or refining of liquid fossil fuels; and (iii) companies that derive any revenues from exploring and extracting fossil gaseous fuels or from their dedicated distribution (including transportation, storage and trade) (ref: SFDR). The AUM percentage reported in these fields reflects the AUM of the vehicle which is exposed to fossil fuels.
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