EM2: Human Capital
Prefill
Eligible
Validation
Other answer is manually validated
2026 Updates
None
Does the entity report on Human Capital?
Assessment Instructions
Intent: What is the purpose of this indicator?
This indicator assesses the management practices and requirements the entity uses to address supply chain risks. The procurement process is an effective way to integrate the entity’s sustainability-related requirements into the supply chain. This indicator applies to both existing and new contracts.
Input: How do I complete this indicator?
Select Yes or No: If selecting 'Yes', select all applicable checkbox(es).
Measurement: The percentages of all employees should be based on Full Time Equivalents (FTE) or headcount. Answers should be applicable at the entity, operator and/or manager level.
Exceptions
Select Yes or No: GRESB is seeking to standardize the scope and boundaries of reporting to allow for more accurate benchmarking and to progressively move towards scoring of performance. If the scope of the data reported for this indicator does not exactly match the reporting scope (facilities, ancillary activities, and time period) as reported in “Entity and Reporting Characteristics” (EC3, RC3, RC4), then answer ‘No’ to this question and describe these exceptions in the “Exceptions” text box. Please note that if the entity answers 'No', then GRESB will not provide reporting-year performance data intensity values in the Benchmark Report.
Examples include:
Temporal: toll road includes data on energy consumption from its street lighting within its boundary, but due to a data glitch, it lost this data for a two-month period during the reporting year.
Physical: A power plant includes a switchyard facility within its reporting boundary but does not have data on water discharge for this facility.
Operational: An airport includes the operation of mobile equipment within its reporting boundary, but not for aircraft, since these are operated by airlines.
Terminology
Age group distribution
Percentage of a population, at each age.
Employee
Someone who works directly for the asset and receives compensation in the form of an hourly wage or annual salary for their work. This can be both onsite or offsite (such as in an administration office). Employers typically have to pay specific benefits such as contributions to pensions or taxes for employees. Employees may be either full time or part time and may operate on a short term contract.
Gender pay gap
Percentage difference of average hourly earnings between men and women.
Gender ratio
Proportion of one gender to another in a given population.
Governance body
Committee or board responsible for the strategic guidance of the entity, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders. Examples of governance bodies may include Board of Directors and Non-Executive Directors.
International background
The breakdown of nationalities within an organization's workforce. GRESB primarily considers nationality to refer to an individual’s country of origin.
Socioeconomic background
Combined measure of the sociological and economic background of a person. Examples of relevant metrics include, but are not limited to, income, education, employment, community safety, and social support.
Scoring
Does the entity report on Human Capital?
Scoring: How does GRESB score this indicator?
Materiality-Based Scoring
The relevance of the 'Human Capital' issue (determined by the GRESB Materiality Assessment) defines this indicator's maximum score.
For more details, refer to the Asset Scoring Basics page or download the Asset Materiality & Scoring Tool.
Scoring of Metrics
The scoring of this indicator is equal to the sum of the fractions assigned to the selected options and respective sub-options, multiplied by the total score of the indicator.
Fractional points are awarded for reporting values for:
Gender ratio of governance bodies
Gender ratio of all employees
References
ILO - Equality and Discrimination
Alignment with External Frameworks
SAM Corporate Sustainability Assessment (CSA) - 3.1.4 Gender Diversity
GRI Standards 2016 - 102-22 - Composition of the highest governance body and its committees
GRI Standards 2016 - 405-1 - Diversity of governance bodies and employees
Relevant UN Sustainable Development Goals
5.1 End all forms of discrimination against all women and girls everywhere
5.5 Ensure women’s full and effective participation and equal opportunities for leadership at all levels of decision-making in political, economic and public life
SDG 8 - Decent Work and Economic Growth
8.5 By 2030, achieve full and productive employment and decent work for all women and men, including for young people and persons with disabilities, and equal pay for work of equal value
10.2 By 2030, empower and promote the social, economic and political inclusion of all, irrespective of age, sex, disability, race, ethnicity, origin, religion or economic or other status
10.3 Ensure equal opportunity and reduce inequalities of outcome, including by eliminating discriminatory laws, policies and practices and promoting appropriate legislation, policies and action in this regard
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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