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.
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Percentage of assets that have ESG clauses in supply chain contracts (% of AUM)
Applicable for portfolio of assets. This is calculated based on the asset's AUM with an ESG clause (eg communication of data, energy efficiency measures for property managers) divided by total AUM of all assets.
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Percentage of assets with a certificate (% of area)
"Certification relates to whether the standing investment has received a green building certificate at the time of design, construction and/or renovation. The floor area percentage reported in these fields reflects the floor area of the vehicle which is certified. Only include building certificates that were awarded before or during the reporting year and are still valid. Please refer to the building certificates listed in the Asset Level Tab (AL10.1) which is referenced to GRESB's full list of building certificates. "
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Percentage of assets with an energy rating (% of area)
"Energy rating is a scheme that measures the energy efficiency performance of buildings that enable tenants and investors to identify buildings that are both environmentally friendly and have lower utility costs. Some assets may have more than one energy rating. In this case, choose the energy rating that best corresponds to the asset. The floor area percentage reported in these fields reflects the floor area of the vehicle which has an energy rating. Only include building certificates that were awarded before or during the reporting year and are still valid. Please refer to the energy ratings listed in the Asset Level Tab (AL11.1) which is referenced to GRESB's full list of energy ratings."
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Percentage of assets with formal stakeholder grievance processes
This is calculated based on the number of assets with grievance processes divided by total number of assets. 'Grievance mechanism: Formal, legal or non-legal (or ‘judicial/non-judicial’) complaint process that can be used by individuals, communities and/or civil society entities that are being negatively affected by certain business activities and operations. The process enables the complaining party to flag an issue, seek redress and remedy (ref: GRESB).
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Percentage of assets with HSW certifications (% of AUM)
Applicable for portfolio of assets. Percentage of assets that were awarded a green building certificate before or during the reporting year (excluding pre-assessments or other unofficial forms of pre-certification). Green building certificates (Health & Well-being): BCA Green Mark Healthier Workplaces; CASBEE Wellness Office; IGBC Health & Well-being Certification; UL Verified Healthy Building; WELL Health-Safety Rating (ref: GRESB).
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Percentage of assets with implemented stakeholder engagement
Applicable for portfolio of assets. This includes local community development programs based on local community’s needs that are aimed at promoting community health and well-being through hosting health-related activities for surrounding community, effective communication and process to address community concerns, employment creation in local communities, urban regeneration, improving infrastructure in areas surrounding assets, enhancement programs for public spaces, research and network activities, resilience, including assistance or support in case of disaster, supporting charities and community groups. (ref: GRESB)
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Percentage of assets with stakeholder ESG training program
Applicable for portfolio of assets. This is calculated based on the number of assets with stakeholder training programs divided by total number of assets. Stakeholders could include employees, tenants etc."
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Percentage of female employee (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. This is calculated based on the representation of females at vehicle divided by total employees.
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Percentage of female members on other governing bodies (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. This is calculated based on the representation of females at respective governing body/committee level divided by total members. Other governing bodies may include administrative, management or supervisory bodies which exercise oversight of the process to manage material sustainability related topics.
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Percentage of female members on the board of directors (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. his is calculated based on the representation of females at board level divided by total board members.
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Percentage of female members on the investment committee (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. This is calculated based on the representation of females at investment committee level divided by total investment committee members.
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Percentage of full-time employees who received professional training, by employee category 1
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box: amount of full-time employees that received professional training divided by the total number of employees split by employee category (in categorising the workforce, the undertaking shall define reasonable and meaningful employee categories which enable users of the information to understand different performance measures between the categories) (ref: ESRS S1). Please indicate the employee category in the comment box.
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Percentage of full-time employees who received professional training, by employee category 2
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box: amount of full-time employees that received professional training divided by the total number of employees split by employee category (in categorising the workforce, the undertaking shall define reasonable and meaningful employee categories which enable users of the information to understand different performance measures between the categories) (ref: ESRS S1). Please indicate the employee category in the comment box.
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Percentage of full-time employees who received professional training, by employee category 3
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box: amount of full-time employees that received professional training divided by the total number of employees split by employee category (in categorising the workforce, the undertaking shall define reasonable and meaningful employee categories which enable users of the information to understand different performance measures between the categories) (ref: ESRS S1). Please indicate the employee category in the comment box.
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Percentage of full-time employees who received professional training, by gender
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box: amount of full-time employees that received professional training divided by the total number of employees split by gender.
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Percentage of members of the board of directors who belong to an underrepresented groups (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. This is calculated based on the representation underrepresented groups (eg ethnic diversity or minority groups) aboard level divided by total board members.
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Percentage of members of the investment committee who belong to an underrepresented groups (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. This is calculated based on the representation underrepresented groups (eg ethnic diversity or minority groups) aboard level divided by total board members.
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Percentage of other governing body members who belong to an underrepresented groups (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. This is calculated based on the representation underrepresented groups (eg ethnic diversity or minority groups) aboard level divided by total board members.
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Percentage of people employed who belong to an underrepresented group (%)
It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box. This is calculated based on the representation underrepresented groups (eg ethnic diversity or minority groups) at vehicle divided by total employees.
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Percentage of relationships with local businesses in the supply chain (% of AUM)
Local businesses are any company that sells its goods or services to consumers in its own city, town, or geographic area.
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Percentage of sustainable investments aligned with EU taxonomy (% of AUM)
Provide AUM percentage of EU Taxonomy aligned sustainable investments and respective eligible activities. If not applicable, explain reasons in the comment box. This percentage can also be calculated based on Revenue, Opex, or Capex, as requested by investors. Reference the percentage used for the calculation in the comment box.
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Percentage of the first most used certificate (% of area)
The floor area percentage of the vehicle for all assets with first most used certificate. This is calculated based on the amount of space divided by total supply area. Recommended unit of measure for data coverage is by area (ESG1.6.1: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis).
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Percentage of the first most used energy ratings (% of area)
The floor area percentage of the vehicle for all assets with first most used energy rating. This is calculated based on the amount of space divided by total supply area. Recommended unit of measure for data coverage is by area (ESG1.6.1: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis).
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Percentage of the second most used certificate (% of area)
The floor area percentage of the vehicle for all assets with second most used certificate. This is calculated based on the amount of space divided by total supply area. Recommended unit of measure for data coverage is by area (ESG1.6.1: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis).
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Percentage of the second most used energy ratings (% of area)
The floor area percentage of the vehicle for all assets with second most used energy rating. This is calculated based on the amount of space divided by total supply area. Recommended unit of measure for data coverage is by area (ESG1.6.1: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis).
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Percentage of the third most used certificate (% of area)
The floor area percentage of the vehicle for all assets with third most used certificate. This is calculated based on the amount of space divided by total supply area. Recommended unit of measure for data coverage is by area (ESG1.6.1: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis).
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Percentage of the third most used energy ratings (% of area)
The floor area percentage of the vehicle for all assets with third most used energy rating. This is calculated based on the amount of space divided by total supply area. Recommended unit of measure for data coverage is by area (ESG1.6.1: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis).
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Percentage of units to be affordable for those earning less than a predefined percentage of local median income (% of AUM)
Rental and/or for-sale dwelling units priced for households earning less than the area median income (AMI). Rental units must be maintained at affordable levels for a minimum of 15 years. (ref: LEED v4 ND: Plan, credit Housing types and affordability)
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Policies related to climate change mitigation and adaptation
Policies adopted by the investment manager to address the climate change mitigation (related to the management of GHG emissions, GHG removals in its own operations and/or in the value chain) and/or climate change adaptation (related to physical and transitional climate risks) objectives as part of its investment strategy. Climate change objectives could be addressed with a dedicated policy or could be embedded into another policy. This could be adopted at vehicle or organisational level. If yes, please specify in the comment box (e.g. decarbonisation policy, climate risk policy etc.).
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Postal code
Postal code of the asset. Aligned with INREV ALI, click to see the details.
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Proportion energy from renewable resources, by off-site (%)
The proportion of total energy consumption from renewable energy sources generated off-site.
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Proportion energy from renewable resources, by on-site (%)
The proportion of total energy consumption from renewable energy sources generated on-site.
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Proportion of assets above the targeted pathway at a point in time relevant to the strategy (% of AUM)
For example, current year, five years ahead, or year of strategy end etc.
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Proportion of assets in the first stranding/misalignment year range (% of AUM)
The stranded/misaligned year ranges can be identified as relevant to the strategy. For example, CRREM energy and GHG pathways; before 2030, between 2030 and 2035 etc. In the comment box, indicate stranded/misaligned year range, the framework used and whether it is based on energy or carbon intensity.
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Proportion of assets in the second stranding/misalignment year range (% of AUM)
The stranded/misaligned year ranges can be identified as relevant to the strategy. For example, CRREM energy and GHG pathways; before 2030, between 2030 and 2035 etc. In the comment box, indicate stranded/misaligned year range, the framework used and whether it is based on energy or carbon intensity.
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Proportion of assets in the third stranding/misalignment year range (% of AUM)
The stranded/misaligned year ranges can be identified as relevant to the strategy. For example, CRREM energy and GHG pathways; before 2030, between 2030 and 2035 etc. In the comment box, indicate stranded/misaligned year range, the framework used and whether it is based on energy or carbon intensity.
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Proportion of assets stranded/misaligned in reporting period (% of AUM)
It could be identified using the decarbonisation pathways, such as CRREM. In the comment box, indicate the framework used and whether it is based on energy or carbon intensity.
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Proportion of assets that are at high risk, in any category, from climate-related physical hazards (% of AUM)
Share of investments that are categorised as high risk based on the climate risk identification methodology used by the vehicle (eg IPCC SSP5-8.5, Climate explorer, etc.). Climate-related physical hazards may include extreme weather events such as heatwaves, heavy rain, drought and associated wildfires, coastal flooding (Source: IPCC report). Please specify in the comment box how the assessment was conducted. If not assessed, please provide the reason in the comment box.
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Proportion of assets that are at low risk, in any category, from climate-related physical hazards (% of AUM)
Share of investments that are categorised as low risk based on the climate risk identification methodology used by the manager (eg IPCC SSP5-8.5, Climate explorer, etc.). Climate-related physical hazards may include extreme weather events such as heatwaves, heavy rain, drought and associated wildfires, coastal flooding (Source: IPCC report). Please specify in the comment box how the assessment was conducted. If not assessed, please provide the reason in the comment box.
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Proportion of assets that are at medium risk, in any category, from climate-related physical hazards (% of AUM)
Share of investments that are categorised as medium risk based on the climate risk identification methodology used by the manager (eg IPCC SSP5-8.5, Climate explorer, etc.). Climate-related physical hazards may include extreme weather events such as heatwaves, heavy rain, drought and associated wildfires, coastal flooding (Source: IPCC report). Please specify in the comment box how the assessment was conducted. If not assessed, please provide the reason in the comment box.
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Proportion of assets that fall into high transition risk categories (% of AUM)
Share of investments that is categorised as high risk based on the methodology used by the manager. For typical climate-related risks for real estate assets, see INREV Sustainability module. If not assessed, please provide the reason in the comment box.
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Proportion of assets that fall into low transition risk categories (% of AUM)
Share of investments that is categorised as low risk based on the methodology used by the manager. For typical climate-related risks for real estate assets, see INREV Sustainability module. If not assessed, please provide the reason in the comment box.
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Proportion of assets that fall into medium transition risk categories (% of AUM)
Share of investments that is categorised as medium risk based on the methodology used by the manager. For typical climate-related risks for real estate assets, see INREV Sustainability module. If not assessed, please provide the reason in the comment box.
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Proportion of assets under the targeted pathway at a point in time relevant to the strategy (% of AUM)
For example, current year, five years ahead, or year of strategy end etc.
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Proportion of disposal route, recycling (%)
The proportion of total waste which is used for recycling. Any recovery operation by which waste materials are reprocessed into products, materials or substances whether for the original or other purposes. It includes the reprocessing of organic material but does not include energy recovery and the reprocessing into materials that are to be used as fuels or for backfilling operations (ref: ESRS E5).
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Proportion of disposal route; biodiesel production (%)
The proportion of total waste which is used for biodiesel production. Biofuel is a gaseous, liquid or solid fuel that contains energy derived from a biological source. For example, rapeseed oil or fish liver oil can be used in place of diesel fuel in modified engines. A commercial application is the use of modified rapeseed oil, which as rapeseed methyl ester (RME) can be used in modified diesel engines, and is sometimes named biodiesel (ref: EEA).
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Proportion of disposal route; incineration (%)
The proportion of total waste which uses incineration. Incineration is the controlled burning of waste at high temperature. It is with energy recovery when the energy created in the combustion process is harnessed for re-use, for example for power generation. It is without energy recovery when the heat generated by combustion is dissipated in the environment (Ref: ESRS E5).
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Proportion of disposal route; landfill (%)
The proportion of total waste which uses landfill. Landfill is a waste disposal site for the deposit of the waste onto or into land (Ref: ESRS E5).
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Proportion of disposal route; other (please specify in comments) (%)
The proportion of total waste which is used for any other way of disposal route. For example, recovery (Ref: ESRS E5), composting (ref: EPRA).
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Proportion of disposal route; reuse (%)
"The proportion of total waste which is reused. Any operation by which products and components that are not waste are used again for the same purpose for which they were conceived. This may involve cleaning or small adjustments so it is ready for the next use without significant definition (ref: ESRS E5). Note: ESRS uses terms recovery operation type (preparation for reuse, recycling) and waste treatment type with respect to disposal routes (incineration, landfilling, other disposal operations)."
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Proportion of district heating and cooling from renewable resources - landlord controlled (%)
The proportion of energy consumption from district heating and cooling generated from renewable sources for the proportion of portfolio that is in landlord's control.
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Proportion of electricity consumption from off-site renewable resources - landlord controlled (%)
The proportion of electricity consumption from off-site renewable sources for the proportion of portfolio that is in landlord's control.
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Proportion of electricity consumption from on-site renewable resources - landlord controlled (%)
The proportion of electricity consumption from on-site renewable sources for the proportion of portfolio that is in landlord's control.
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Proportion of fuels from renewable resources - landlord controlled (%)
The proportion of fuel consumption from renewable sources for the proportion of portfolio that is in landlord's control.
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