ESG SDDS Wiring-Guide

Acquisition date

In case of acquisition during the period, date of completion of acquisition of the asset. Aligned with INREV SDDS 4.0 ALD1.1.15 View full definition

Actual district heating and cooling - landlord controlled (kWh/yr) - Asset Level

Actual energy consumption from district heating and cooling for the asset that is in landlord’s control. A district cooling system consists of a pipe network filled with water that is chilled by district cooling plants (chillers or residual heat for cooling). The chilled water travels from the plant to the building, cooling the space, and returns to the plant to be cooled again. To increase energy efficiency and reliability, district cooling systems are often combined with night-to-day storage facilities, in which overcapacity during the night is stored for use during daytime (ref: IEA). View full definition

Actual district heating and cooling - landlord controlled (kWh/yr) - Vehicle Level

Actual district heating and cooling consumption for the proportion of portfolio that is in landlord’s control. A district cooling system consists of a pipe network filled with water that is chilled by district cooling plants (chillers or residual heat for cooling). The chilled water travels from the plant to the building, cooling the space, and returns to the plant to be cooled again. To increase energy efficiency and reliability, district cooling systems are often combined with night-to-day storage facilities, in which overcapacity during the night is stored for use during daytime (ref: IEA). The term 'actual' refers to district heating and cooling consumption that is not estimated. View full definition

Actual district heating and cooling - tenant controlled (kWh/yr) - Asset Level

Actual energy consumption from district heating and cooling for the asset that is in tenant’s control. View full definition

Actual district heating and cooling - tenant controlled (kWh/yr) - Vehicle Level

Actual district heating and cooling consumption for the proportion of portfolio that is in tenant’s control. A district cooling system consists of a pipe network filled with water that is chilled by district cooling plants (chillers or residual heat for cooling). The chilled water travels from the plant to the building, cooling the space, and returns to the plant to be cooled again. To increase energy efficiency and reliability, district cooling systems are often combined with night-to-day storage facilities, in which overcapacity during the night is stored for use during daytime (ref: IEA). The term 'actual' refers to district heating and cooling consumption that is not estimated. View full definition

Actual district heating cooling data coverage (% of area) - Asset Level

The floor area percentage of the asset for which data is provided for total energy consumption for district heating and cooling (sum of landlord and tenant controlled). This is calculated based on the amount of space for which data is provided divided by total supply area. Recommended unit of measure for data coverage is by area, investment managers may identify and report KPIs on value (AUM basis). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual district heating cooling data coverage (% of area) - Vehicle Level

The floor area percentage of the vehicle for all assets for which data is provided for total actual district heating and cooling consumption (sum of landlord and tenant controlled). This is calculated based on the amount of space for which the data provided is 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). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual district heating cooling from renewable resources - landlord controlled (kWh/yr) - Asset Level

Common renewable cold sources are seas, lakes, rivers and ground water. Renewable heat sources (such as bioenergy, solar thermal, heat pumps and geothermal), integrate secondary heat sources (such as waste heat from industrial installations and data centres) (ref: IEA) . View full definition

Actual district heating cooling from renewable resources - landlord controlled (kWh/yr) - Vehicle Level

This data field is provided for comparison purposes and not a recommended KPI within the INREV Guidelines. Common renewable cold sources are seas, lakes, rivers and ground water. Renewable heat sources (such as bioenergy, solar thermal, heat pumps and geothermal), integrate secondary heat sources (such as waste heat from industrial installations and data centres) (ref: IEA). View full definition

Actual electricity consumption - landlord controlled (kWh/yr) - Asset Level

Actual electricity consumption that is in landlord’s control. Electricity is either purchased or acquired and can be produced from a variety of non-renewable energy sources (eg natural gas, coal etc.). View full definition

Actual electricity consumption - landlord controlled (kWh/yr) - Vehicle Level

Actual electricity consumption for the proportion of portfolio that is in landlord’s control. Electricity is either purchased or acquired and can be produced from a variety of non-renewable energy sources (e.g. natural gas, coal etc.). The term 'actual' refers to electricity consumption that is not estimated. View full definition

Actual electricity consumption - tenant controlled (kWh/yr) - Asset Level

Actual electricity consumption that is in tenant’s control. Electricity is either purchased or acquired and can be produced from a variety of non-renewable energy sources (eg natural gas, coal etc.). View full definition

Actual electricity consumption - tenant controlled (kWh/yr) - Vehicle Level

Actual electricity consumption for the proportion of portfolio that is in tenant’s control. Electricity is either purchased or acquired and can be produced from a variety of non-renewable energy sources (e.g. natural gas, coal etc.). The term 'actual' refers to electricity consumption that is not estimated. View full definition

Actual electricity data coverage percentage (% of area)

The floor area percentage of the vehicle for all assets for which data is provided for total electricity consumption (sum of landlord and tenant controlled). This is calculated based on the amount of space for which data is provided 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). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual electricity from off-site renewable resources - landlord controlled (kWh/yr) - Asset Level

Electricity consumption from off-site renewable sources that is in landlord's control. This refers to electricity generated off site and typically bought from an external energy supplier, from renewable sources such as solar photovoltaic, wind turbines, hydro turbines, geothermal turbines, biomass (ref: EPRA). View full definition

Actual electricity from off-site renewable resources - landlord controlled (kWh/yr) - Vehicle Level

This data field is provided for comparison purposes and not a recommended KPI within the INREV Guidelines. Electricity consumption from off-site renewable sources that is in landlord's control. This refers to electricity generated off site and typically bought from an external energy supplier, from renewable sources such as solar photovoltaic, wind turbines, hydro turbines, geothermal turbines, biomass (Ref: EPRA). View full definition

Actual electricity from on-site renewable resources - landlord controlled (kWh/yr) - Asset Level

Electricity consumption from on-site renewable sources that is in landlord's control. Renewable electricity sources refers to electricity generated on-site, from renewable sources such as solar photovoltaic, wind turbines, hydro turbines, geothermal turbines, biomass (ref: EPRA). View full definition

Actual electricity from on-site renewable resources - landlord controlled (kWh/yr) - Vehicle Level

This data field is provided for comparison purposes and not a recommended KPI within the INREV Guidelines. Electricity consumption from on-site renewable sources that is in landlord's control. Renewable electricity sources refers to electricity generated on-site, from renewable sources such as solar photovoltaic, wind turbines, hydro turbines, geothermal turbines, biomass (ref: EPRA). View full definition

Actual energy consumption - landlord controlled (kWh/yr)

Actual energy consumption (based on consumption from smart/manual meter readings or invoices) for the asset that is in landlord’s control. A landlord controlled area is the one for which the landlord is determined to have “operational control” where operational control is defined as having the ability to introduce and implement operating policies, health and safety policies, and/or environmental policies. If both the landlord and tenant have the authority to introduce and implement any or all of the policies mentioned above, the area should be reported as landlord controlled (ref: GRESB). The terms 'landlord controlled' '-obtained' and '-acquired' can be used interchangeably. View full definition

Actual energy consumption - landlord's control (kWh/yr)

Actual operational energy consumption (based on consumption from smart/manual meter readings or invoices) for the proportion of portfolio that is in landlord’s control. The term 'actual' refers to energy consumption that is not estimated. A landlord controlled area is the one for which the landlord is determined to have “operational control” where operational control is defined as having the ability to introduce and implement operating policies, health and safety policies, and/or environmental policies. If both the landlord and tenant have the authority to introduce and implement any or all of the policies mentioned above, the area should be reported as landlord controlled (ref: GRESB). View full definition

Actual energy consumption - tenant controlled (kWh/yr)

Actual energy consumption (based on consumption from smart/manual meter readings or invoices) for the asset that is in tenant’s control. If a single tenant has the greatest authority to introduce and implement operating policies and environmental policies, the tenant should be assumed to have operational control (ref: GRESB). View full definition

Actual energy consumption - tenant's control (kWh/yr)

Actual operational energy consumption (based on consumption from smart/manual meter readings or invoices) for the proportion of portfolio that is in tenant’s control. The term 'actual' refers to energy consumption that is not estimated. A tenant controlled area is the one for which a single tenant has the greatest authority to introduce and implement operating policies and environmental policies, the tenant should be assumed to have operational control (ref: GRESB). View full definition

Actual energy data coverage (% of area) - Asset Level

The floor area percentage of the asset for which actual data is provided for total energy consumption (sum of landlord and tenant controlled). This is calculated based on the amount of space for which data is provided divided by total supply area. Recommended unit of measure for data coverage is by area, investment managers may identify and report KPIs on value (AUM basis). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual energy data coverage (% of area) - Vehicle Level

The floor area percentage of all assets of the vehicle for which actual data is provided for operational energy consumption (sum of landlord and tenant controlled). The term 'actual' refers to data that is not estimated. This is calculated based on the amount of space for which actual data is provided 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). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual energy data coverage percentage (% of area)

The floor area percentage of the asset for which data is provided for total electricity consumption (sum of landlord and tenant controlled). This is calculated based on the amount of space for which data is provided divided by total supply area. Recommended unit of measure for data coverage is by area, investment managers may identify and report KPIs on value (AUM basis). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual fuel consumption - landlord controlled (kWh/yr) - Asset Level

Actual fuel consumption for the proportion of portfolio that is in landlord’s control, including the consumption from coal and coal products, crude oil and petroleum products, natural gas and from other non-renewable sources (ref: ESRS E1). View full definition

Actual fuel consumption - landlord controlled (kWh/yr) - Vehicle Level

Actual fuel consumption for the proportion of portfolio that is in landlord’s control, including the consumption from coal and coal products, crude oil and petroleum products, natural gas and from other non-renewable sources (ref: ESRS E1). The term 'actual' refers to fuel consumption that is not estimated. View full definition

Actual fuel consumption - tenant controlled (kWh/yr) - Asset Level

Actual fuel consumption for the proportion of portfolio that is in tenant’s control, including the consumption from coal and coal products, crude oil and petroleum products, natural gas and from other non-renewable sources (ref: ESRS E1). View full definition

Actual fuel consumption - tenant controlled (kWh/yr) - Vehicle Level

Actual fuel consumption for the proportion of portfolio that is in tenant’s control, including the consumption from coal and coal products, crude oil and petroleum products, natural gas and from other non-renewable sources (ref: ESRS E1). The term 'actual' refers to fuel consumption that is not estimated. View full definition

Actual fuel data coverage (% of area) - Asset Level

The floor area percentage of the asset for which data is provided for total fuel consumption (sum of landlord and tenant controlled). This is calculated based on the amount of space for which data is provided divided by total supply area. Recommended unit of measure for data coverage is by area, investment managers may identify and report KPIs on value (AUM basis). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual fuel data coverage (% of area) - Vehicle Level

The floor area percentage of the vehicle for all assets for which data is provided for total actual fuels consumption (sum of landlord and tenant controlled). This is calculated based on the amount of space for which data provided is 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). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual renewable fuels - landlord controlled (kWh/yr) - Asset Level

Fuel consumption for renewable sources (including biomass, biogas, non fossil fuel waste, renewable hydrogen, etc.) and the consumption of self-generated non-fuel renewable energy (ref: ESRS E1). View full definition

Actual renewable fuels - landlord controlled (kWh/yr) - Vehicle Level

This data field is provided for comparison purposes and not a recommended KPI within the INREV Guidelines. 'Fuel consumption for renewable sources (including biomass, biogas, nonfossil fuel waste, renewable hydrogen, etc.) and the consumption of self-generated non-fuel renewable energy (ref: ESRS E1). View full definition

Actual scope 1 emissions (tonne CO2e/yr) - Asset Level

Actual scope 1 emissions, also known as direct emissions, are defined as emissions from sources that are owned or controlled by the reporting company. This might include, for example, fuel consumption, natural gas combusted in a boiler in the asset. View full definition

Actual scope 1 emissions (tonne CO2e/yr) - Vehicle Level

Actual scope 1 emissions, also known as direct emissions, are defined as GHG emissions from sources that are owned or controlled by the reporting company. The term 'actual' refers to scope 1 emissions that are not estimated. This might include, for example, fuel consumption, natural gas combusted in a boiler in assets under the reporting vehicle. Reference the methodology used to calculate GHG emissions in the comment box. View full definition

Actual scope 1 emissions 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 for which scope 1 emissions data is provided. This is calculated based on the amount of space for which the data provided is divided by total supply area (ESG1.6.1: sqm/sqf). Recommended unit of measure for data coverage is by area (ESG1.6: sqm/sqf), investment managers may identify and report KPIs on value (AUM basis). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

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

Actual location-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. 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). View full definition

Actual scope 2 emissions - location based (tonne CO2e/yr) - Vehicle Level

Actual location-based scope 2 emissions, also known as indirect emissions, are GHG emissions from purchased electricity, heat, steam or cooling consumed by the assets, but generated elsewhere. The term 'actual' refers to scope 2 emissions that are not estimated. 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). Reference the methodology used to calculate GHG emissions in the comment box. View full definition

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

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). View full definition

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

Actual market-based scope 2 emissions, also known as indirect emissions, are GHG emissions from purchased electricity, heat, steam or cooling consumed by the assets, but generated elsewhere. The term 'actual' refers to scope 2 emissions that are not estimated. 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). Reference the methodology used to calculate GHG emissions in the comment box. View full definition

Actual scope 2 emissions 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 for which scope 2 emissions data is provided. This is calculated based on the amount of space for which the data provided is 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). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual scope 3 emissions (tonne CO2e/yr) - Asset Level

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). View full definition

Actual scope 3 emissions (tonne CO2e/yr) - Vehicle Level

Actual scope 3 emissions are calculated as the emissions associated with tenant areas. The term 'actual' refers to scope 3 emissions that are not estimated. 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 portfolio of the vehicle and do not include emissions generated through the organisation’s operations or by its employees, or upstream supply chain emissions (ref: GRESB). Reference the methodology used to calculate GHG emissions in the comment box. View full definition

Actual scope 3 emissions 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 for which scope 3 emissions data is provided. This is calculated based on the amount of space for which the data provided is 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). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

Actual waste generated - landlord controlled (tonne/yr) - Asset Level

Actual waste generated (based on consumption from smart/manual meter readings or invoices) for the asset that is in landlord’s control. A landlord controlled area is the one for which the landlord is determined to have “operational control” where operational control is defined as having the ability to introduce and implement operating policies, health and safety policies, and/or environmental policies. If both the landlord and tenant have the authority to introduce and implement any or all of the policies mentioned above, the area should be reported as landlord controlled (ref: GRESB). The terms 'landlord controlled' '-obtained' and '-acquired' can be used interchangeably. View full definition

Actual waste generated - landlord controlled (tonne/yr) - Vehicle Level

Actual waste generated (based on consumption from smart/manual meter readings or invoices) for the proportion of portfolio that is in landlord’s control. The term 'actual' refers to waste generated that is not estimated. A landlord controlled area is the one for which the landlord is determined to have “operational control” where operational control is defined as having the ability to introduce and implement operating policies, health and safety policies, and/or environmental policies. If both the landlord and tenant have the authority to introduce and implement any or all of the policies mentioned above, the area should be reported as landlord controlled (ref: GRESB). View full definition

Actual waste generated - tenant controlled (tonne/yr) - Asset Level

Actual waste generated. (based on third party waste collection reports or invoices) for the asset that is in tenants' control. A tenant controlled area is the one for which a single tenant has the greatest authority to introduce and implement operating policies and environmental policies, the tenant should be assumed to have operational control (ref: GRESB). View full definition

Actual waste generated - tenant controlled (tonne/yr) - Vehicle Level

Actual waste generated (based on third party waste collection reports or invoices) for the proportion of portfolio that is in tenants' control. A tenant controlled area is the one for which a single tenant has the greatest authority to introduce and implement operating policies and environmental policies, the tenant should be assumed to have operational control (ref: GRESB). The term 'actual' refers to waste generated that is not estimated. View full definition

Actual water consumption - landlord controlled (m3/yr) - Asset Level

Actual water consumption (based on consumption from smart/manual meter readings or invoices) for the asset that is in landlord’s control. A landlord controlled area is the one for which the landlord is determined to have “operational control” where operational control is defined as having the ability to introduce and implement operating policies, health and safety policies, and/or environmental policies. If both the landlord and tenant have the authority to introduce and implement any or all of the policies mentioned above, the area should be reported as landlord controlled (ref: GRESB). The terms 'landlord controlled' '-obtained' and '-acquired' can be used interchangeably. If your unit of measure is "sqf" used for area, please use "gallon" for volume. View full definition

Actual water consumption - landlord controlled (m3/yr) - Vehicle Level

Actual water consumption (based on consumption from smart/manual meter readings or invoices) for the proportion of portfolio that is in landlord’s control. The term 'actual' refers to water consumption that is not estimated. A landlord controlled area is the one for which the landlord is determined to have “operational control” where operational control is defined as having the ability to introduce and implement operating policies, health and safety policies, and/or environmental policies. If both the landlord and tenant have the authority to introduce and implement any or all of the policies mentioned above, the area should be reported as landlord controlled (ref: GRESB). If your unit of measure is "sqf" used for area, please use "gallon" for volume. View full definition

Actual water consumption - tenant controlled (m3/yr) - Asset Level

Actual water consumption (based on consumption from smart/manual meter readings or invoices) for the asset that is in tenants' control. A tenant controlled area is the one for which a single tenant has the greatest authority to introduce and implement operating policies and environmental policies, the tenant should be assumed to have operational control (ref: GRESB). If your unit of measure is "sqf" used for area, please use "gallon" for volume. View full definition

Actual water consumption - tenant controlled (m3/yr) - Vehicle Level

Actual water consumption (based on consumption from smart/manual meter readings or invoices) for the proportion of portfolio that is in tenants control. A tenant controlled area is the one for which a single tenant has the greatest authority to introduce and implement operating policies and environmental policies, the tenant should be assumed to have operational control (ref: GRESB). The term 'actual' refers to water consumption that is not estimated. If your unit of measure is "sqf" used for area, please use "gallon" for volume. View full definition

Address 1

Main address, name of the street on which the asset is located. Aligned with INREV ALI, click to see the details. View full definition

Address 2

The number of a building / house of the asset (includes suffix). Aligned with INREV ALI, click to see the details. View full definition

Amount of raw building materials (excluding recovered, recycled and bio sourced) used in new construction and major renovations (kg/yr)

Amount (weight) of raw building materials (excluding recovered, recycled and bio sourced) used in new construction and major renovations related to the asset. View full definition

Asset equipped with facilities for waste sorting and covered by a waste recovery or recycling contract (YES/NO)

Real estate asset that is or is not equipped with facilities for waste sorting and not covered by a waste recovery or recycling contract (ref: SFDR). View full definition

Asset exposed to fossil fuels (YES/NO)

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). View full definition

Asset life cycle

Current life cycle stage for the asset (eg Pre-development, development, etc.). Aligned with INREV ALI, click to see the details. View full definition

Asset name

A text description of the name of the asset. This describes land and/or building(s). Aligned with INREV ALI, click to see the details. View full definition

Asset sector

Asset use (e.g. retail, office, industrial, residential, etc). Main asset use is determined by the local authority classification or is manager defined. If the share of market rent of any single asset use type is greater than 50% select this as the main asset use. If none of the types has a share greater than 50%, the asset type should be defined as mixed. Aligned with INREV ALI, click to see the details. View full definition

Asset sub sector

Asset sub-type depends on the asset type. (eg for residential: student housing, social housing, etc). If the share of market rent of any single sub-asset use type is greater than 50% select this as the main asset use. If none of the types has a share greater than 50%, the asset sub type should be defined as mixed. Aligned with INREV ALI, click to see the details. View full definition

Assets with non-vegetated surface, data coverage (% of area)

This data field is provided for comparison purposes and not a recommended KPI within the INREV Guidelines. The floor area percentage of the vehicle for all assets with non-vegetated surface. 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). Please also consider the availability of data for the period of time for which assets are owned by the vehicle (ref: GRESB). View full definition

AUM

For ESG SDDS reporting purposes, this represents the total market value of the operating real estate assets of the vehicle. View full definition

Average climate-related physical risks (low/medium/high)

The average level of climate - related physical risks of the asset, based on the climate risk identification methodology used by the manager (eg IPCC SSP5-8.5, Climate explorer, etc.). View full definition

Average climate-related transition risks (low/medium/high)

The average level of climate - related transition risks of the asset based on the methodology used by the manager. For typical climate-related risks for real estate assets, see INREV Sustainability module. View full definition

Average hours of training that employees have undertaken, 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: total number of training hours offered to and completed by employees 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. View full definition

Average hours of training that employees have undertaken, 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: total number of training hours offered to and completed by employees 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. View full definition

Average hours of training that employees have undertaken, 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: total number of training hours offered to and completed by employees 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. View full definition

Average hours of training that employees have undertaken, by gender

It could be reported at vehicle or manager level, depending on which one is more appropriate. Please specify in the comment box: total number of training hours offered to and completed by employees divided by the total number of employees split by gender (ref: ESRS S1). View full definition

Country-by-Country Guide

Due Diligence Questionnaire (DDQ)

Standard Data Delivery Sheet (SDDS)

Global Definitions Database (GDD)

Standards, Tax & Regulations Briefings