LE3: Sustainability, Climate-Related and/or Human Capital Senior Decision Maker
Maximum Score
1.65 points
Prefill
Eligible
Validation
Other answer is manually validated
2026 Updates
None
Does the entity have a senior decision-maker accountable for sustainability, climate-related, and/or human capital issues?
Assessment Instructions
Intent: What is the purpose of this indicator?
This indicator evaluates the importance of senior management’s active role in overseeing sustainability, climate-related risks and opportunities, and human capital initiatives. Their involvement increases the likelihood of meeting objectives in these areas, and a structured governance process that keeps senior decision-makers informed supports accountability and continuous improvement.
Input: How do I complete this indicator?
Select Yes or No: If selecting 'Yes', select all applicable checkbox(es).
Senior decision-maker: The entity’s most senior decision-maker on sustainability issues, climate-related risks and opportunities and/or Human Capital is expected to be actively involved in the process of defining the objectives relating to the topic(s) and should approve associated strategic decisions regarding sustainability issues, climate-related risks and opportunities and/or Human Capital. It is possible to list the same person for sustainability issues, climate-related risks and opportunities and/or Human Capital. The employee details provided will be used for reporting purposes only.
Role of the senior decision-maker: Select one option from the list of bodies that the senior decision-maker is part of. If multiple options apply, select the body that bears the highest level of responsibility. It is possible to report using the ‘Other’ answer option. Ensure that the ‘Other’ answer provided is not a duplicate or subset of another option.
Details of employee: Participants must provide the name and job title of the relevant employee. This information will be used for reporting purposes only and will remain confidential.
Terminology
Asset manager
A person or group of people responsible for developing and overseeing financial and strategic developments of investments at asset level.
Board of Directors
A body of elected or appointed members who jointly oversee the activities of a company or organization as detailed in the corporate charter. Boards normally comprise both executive and non-executive directors.
C-suite level staff
A team of individuals who have the day-to-day responsibility of managing the entity. C-suite level staff are sometimes referred to, within corporations, as senior management, executive management, executive leadership team, top management, upper management, higher management, or simply seniors.
Human capital
Human capital refers to the knowledge, culture, skills, experience, and overall contributions of an organization’s workforce. It encompasses strategies for fairly attracting, developing, and retaining talent, fostering a productive and engaged workplace, and ensuring fair and effective workforce management. Many organizational approaches can contribute to human capital objectives, including talent development & advancement; skills-based hiring & development; and diversity, equity, and inclusion.
Sustainability strategy
Strategy that (1) sets out the participant’s procedures and (2) sets the direction and guidance for the entity’s implementation of sustainability measures.
Fund/portfolio manager
A person or a group who manages a portfolio of investments and the deployment of investor capital by creating and implementing asset level strategies across the entire portfolio or fund.
Investment Committee
A group of individuals who oversee the entity’s investment strategy, evaluates investment proposals and maintains the investment policies, subject to the Board’s approval.
Person accountable
A person with sign off (approval) authority over the deliverable task, project or strategy. The accountable person can delegate the work to other responsible people who will work on the implementation and completion of the task, project or strategy.
Senior decision-maker accountable for climate-related issues
A senior individual with sign off (approval) authority for approving strategic climate-related objectives and steps undertaken to achieve these objectives. The accountable person can delegate the work to other responsible people who will work on the implementation and completion of the task, project or strategy.
Senior decision-maker accountable for human capital issues
A senior individual with sign off (approval) authority for approving strategic human capital objectives and steps undertaken to achieve these objectives. The accountable person can delegate the work to other responsible people who will work on the implementation and completion of the task, project or strategy.
Senior decision-maker accountable for sustainability issues
A senior individual with sign off (approval) authority for approving strategic sustainabiltiy objectives and steps undertaken to achieve these objectives. The accountable person can delegate the work to other responsible people who will work on the implementation and completion of the task, project or strategy.
Validation: What evidence is required?
No evidence required. Only the 'Other' answer is manually validated.
Other Answer
List a specific senior decision-maker’s position title who is accountable for sustainability, Human Capital, and/or climate-related issues. Vague answers will not be sufficient for validation. Ensure that the ‘Other’ answer provided is not a duplicate or subset of another option (e.g. “Executive Board” when “Board of Directors” is selected). It is possible to report multiple ‘Other’ answers. If multiple ‘Other’ answers are accepted, only one will be counted towards scoring. Answers referring to evidence and/or other indicators will not be accepted.
Scoring
Scoring: How does GRESB score this indicator?
The scoring of this indicator is equal to the fraction assigned to the selected option, multiplied by the total score of the indicator.
Other Answer
The 'Other' answer is manually validated and assigned a score which is used as a multiplying factor, as per the table below:
Accepted
1/1
Not Accepted
0
Duplicate
0
References
Alignment with External Frameworks
CDP Climate Change 2021 - C1 Governance
GRI Standards 2021 - GRI 2: General Disclosures 2021: 2-12 and 2-14
Get Support: Solution Providers
GRESB Solution Providers are independent, third-party organizations within the GRESB Partner network that offer specialized products, tools, and services to support sustainability performance outside the GRESB Assessment process.
Currently, there are no GRESB Solution Providers associated with this indicator.
GRESB will continue to update this section as the GRESB Solution Provider network grows. Please check back regularly to find GRESB Solution Providers who can support your sustainability performance.
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