EC4: Reporting Year

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

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Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to establish the entity’s annual reporting year. This information, together with the responses to Sector & Geography (RC3) and Ancillary Activities (RC4), helps define the entity’s reporting boundary.

Input: How do I complete this indicator?

Select one of the options.

Participants are required to specify the starting month of their fiscal year. If participants select Fiscal year, starting months between February and June must correspond to calendar years 2025/2026. For example, an entity reporting from April to March will be considered covering the period of April 2025 - March 2026. On the other hand, starting months between July and December must correspond to calendar years 2024/2025. For example an entity reporting from October to September will be considered as covering the period of October 2024 - September 2025.

The table below details the period for which information throughout the Assessment would be expected, should a given starting month be selected:

Starting month	Reporting Year
January	Select "Calendar Year"
February	Feb 2025 - Jan 2026
March	Mar 2025 - Feb 2026
April	Apr 2025 - Mar 2026
May	May 2025 - Apr 2026
June	Jun 2025 - May 2026
July	Jul 2024 - Jun 2025
August	Aug 2024- Jul 2025
September	Sept 2024 - Aug 2025
October	Oct 2024 - Sept 2025
November	Nov 2024 - Oct 2025
December	Dec 2024 - Nov 2025

Terminology

Calendar year

January 1 – December 31.

Fiscal year

The period used to calculate annual financial statements. Depending on the jurisdiction, the fiscal year can start on April 1, July 1, October 1, etc.

Reporting year

Answers must refer to the reporting year identified in EC4 (Reporting year) in the Infrastructure Assessment. A response to an indicator must be true at the close of the reporting period; however, the response does not need to have been true for the entire reporting year. GRESB does not favour the use of calendar year over fiscal year or vice versa, as long as the chosen reporting year is used consistently throughout the Assessment.

Validation: What evidence is required?

No evidence required.

Scoring

This indicator is not scored.

Frequently Asked Questions

What are the different types of reporting years available in the GRESB assessments, and what are their implications?

Participants may report based on calendar year or fiscal year. They must use the chosen reporting year consistently throughout the assessment. If a participant selects “July” as the start of their reporting year, this should refer to two years prior. In other words, selecting “July” indicates that the reporting year is July 2023 – June 2024. “August” refers to August 2023 – July 2024, and so forth, and “June” refers to June 2024 – May 2025. The data and documents provided as evidence must be applicable to the chosen reporting year unless specified otherwise in the indicator requirements.