RC3: Sector & Geography

The intent of this indicator is to describe the sectors and locations of the facility or facilities that comprise the asset and to provide metrics that describe the entity’s capacity and output in the reporting year. This information is used for materiality-based scoring and to determine peers for benchmarking and reporting purposes. It is also used in combination with the Ancillary Activities (RC4) and Reporting Year (EC4) descriptions to describe the entity’s reporting boundary. The output metric is used as a denominator with quantitative metrics in the Performance section (e.g. GHG emissions) to calculate intensity metrics.

List all significant facilities that comprise the asset.

Participants are responsible for determining the most appropriate structure for reporting an asset's facilities.

• Multiple small facilities may be grouped into a facility network or similar, particularly if the core sector is the same for the grouped facilities.

• For example, a network of wastewater pipelines and pumping stations might be grouped into a single sewerage pipe network. Another grouped facility might be a group of rooftop solar installations within a certain region or country.

The chosen structure may affect the entity's peer grouping based on the outcome of the primary sector and location.

Complete details for each facility as follows:

The asset's primary sector and location influence the following:

1. Peers (see Peer Group Methodology)

2. Materiality Outcomes (see RC7 for more details)

3. Capacity & Output Metrics

Capacity and Output: These metrics assess the physical output from the entity and the service it provides. See the Asset Classification page for the capacity and output metrics associated with each sector.

• Note for diversified assets: Some entities may not have sector-specific metrics due to their facilities covering different sectors. These entities will see the output metric as revenue in USD instead, so they are still able to provide a value that can be used to calculate output intensities throughout the Performance Component.

Provide measures of capacity and output in the table as follows:

• Previous-year performance (2024): This column shows performance for capacity and output metrics for the previous year (e.g. calendar year 2024) reported by the entity in OI1 (Output and Impact) indicator in the 2025 GRESB Asset Assessment. If there is no data available for the entity for the previous year, ‘N/A’ is shown. It is not possible to edit any data into this column. As previous-year data is directly drawn from the 2025 GRESB Asset Assessment, it is not possible to amend erroneous data.

• Reporting-year performance (2025): Enter data for performance during the reporting year for capacity and output metrics. ‘Zero’ is an acceptable answer if it is true and accurate. Only the Output metric is mandatory.

The output metric will be used as a denominator with quantitative metrics (e.g., GHG emissions) in the Performance Component to calculate intensity metrics.

Terminology

Facility

A site, structure or installation for engaging in an activity that provides infrastructure services.

Gross Asset Value (GAV)

The gross infrastructure value owned by the entity being the enterprise value associated with the infrastructure asset. The GAV reported here does not deduct cash or cash equivalents e.g. bank accounts, short-term investments etc. Use of the 'tangible fixed assets' or 'property, plant and equipment' value may be a suitable estimate if enterprise value is not known.

GPS coordinates

Location based on the latitude and longitude in decimal degrees DD. e.g.: Latitude (“52.336424”) - Longitude (“4.884971”). Coordinates can be generated using GPS Coordinates.org.

In development

The facility is under development and is not yet ‘in operation’. Typically ‘in development’ means the facility is in the planning, design or construction stages.

In operation

The facility is providing its core service (output) and has commenced earning revenue.

Sector

A group of specific industrial activities and types of physical assets and technologies.

Capacity

The entity’s physical capacity or maximum output over a period of time.

Output

The entity's physical primary output for the reporting period.

Revenue

The annual income generated by the entity in exchange for providing the asset service.

No evidence required.

It is up to the participant to determine the best structure for reporting facilities as they have the best understanding of their facilities. Multiple small facilities may be grouped into a facility network or similar, particularly if the core sector is the same for the grouped facilities. For example, a network of wastewater pipelines and pumping stations located in similar geographies might be grouped into a single sewerage pipe network facility. Another group of facilities might be rooftop solar installations within a certain region or country. Please note that the selected structure may affect the primary sector and primary location of the asset overall.

An asset’s primary location is determined by summing the GAV weights provided in the facility table per location. GRESB uses the UN historical classification (here) for countries, subregions and regions. The primary location is identified using a three-tier system: • Country: If 59% or more of the facilities are located in a single country, the asset’s primary location is that country; o Example: France • Subregion: If 59% or more of the facilities are located in a single subregion, the asset’s primary location is that subregion; o Example: Western Europe • Region: If 59% or more of the facilities are located in a single region, the asset’s primary location is that region; o Example: Europe • Global: If less than 59% of the Asset’s facilities are located in a single region, the asset’s primary location will be listed as ‘Globally diversified.’ An asset's primary location influences materiality outcomes for certain ESG issues, thus impacting indicators' scoring. It also factors into identifying peer groups against which the asset will be benchmarked.

An asset’s primary sector is determined by summing the GAV weights provided in the facility table per sector. The primary sector is identified using a three-tier system: • Subclass: If 75% or more of the facilities belong to a single subclass, the asset’s primary sector will be that subclass; o Example: Data Centers • Class: If 75% or more of the facilities belong to a single class, the asset’s primary sector will be that class; o Example: Data Storage • Superclass: If 75% or more of the facilities belong to a single superclass, the asset’s primary sector will be that superclass. o Example: Data Infrastructure • Diversified: If fewer than 75% of facilities fall into a single superclass, the asset’s sector will be ‘Diversified’. An asset's primary sector influences materiality outcomes for certain ESG issues, thus impacting indicators' scoring. It also factors into identifying peer groups against which the asset will be benchmarked. Participants may view GRESB’s list of asset classes and their definitions in the Materiality & Scoring Tool tab or Appendix 7 of the Reference Guides. Note that only the materiality tool includes the most granular sub-class definitions.

In that case, a participant can contact GRESB at [email protected] or by filling in the contact form on the GRESB website. There might be an alternative sector that is appropriate to use, or we may be able to include your sector in future assessments

EDHECInfra - The Infrastructure Company Classification Standards (TICCS™), 2022

UN - Standard Country or Area Codes for Statistical Use (M49)

The SROI Network, 2012 - A Guide to Social Return on Investment

Social Return on investment methodology

Alignment with External Frameworks

GRI Standard 201: Economic Performance

GRI Standard 203: Indirect Economic Impacts