GH1: Net Zero

Maximum Score

Determined by materiality

Prefill

Eligible

Validation

Evidence not required*

2026 Updates

None

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Does the entity have a Net Zero target?

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of the indicator is to promote Net Zero integration from the inception of a project and to assess whether assets in development have set a target for the asset to ultimately achieve Net Zero, not to achieve Net Zero specifically in the development phase.

Net Zero targets are considered a key part of an entity’s decarbonization strategy. They can strengthen investor confidence regarding the entity’s decarbonization strategy and guide the entity in its transition to a low-carbon economy.

GRESB assesses the existence of Net Zero targets and collects additional information on understanding the target’s underlying characteristics and the methodology used to set them. It does not judge or score the ambition of the target nor the underlying characteristics of the target.

Input: How do I complete this indicator?

Select Yes or No: If selecting 'Yes', then the following subsections must be completed to detail the characteristics of the target:

• End year: This is the end date for the Net Zero target. The end year must range between 2020 and 2050.

• Target scope: Select the emissions scope of your target (scope 1+2, scope 1+2 + scope 3).

• Framework: List the frameworks to which your Net Zero target is aligned.

• Baseline year: Participants can select a baseline year from 2000 onwards.

• Interim target (%): Participants can report an Interim reduction target ranging from 0 to 100%. The reported figure should relate to the % of emissions reduced compared to the baseline, not the % of emissions remaining.

• Have an interim year: This is the year for the interim target.

• Third-party target validation: Indicate whether an independent third party has reviewed the target in a structured and consistent manner.

• Public availability of target: List whether the target is publicly available. If so, provide the hyperlink.

Terminology

Embodied carbon

Refers to emissions that arise from producing, procuring, and installing the materials and components that make up a structure. It may also include the lifetime emissions from maintenance, repair, replacement, demolition, and disposal.

Science-based target

Science-based targets provide a clearly-defined pathway for companies to reduce greenhouse gas (GHG) emissions, helping prevent the worst impacts of climate change and future-proof business growth. Targets are considered ‘science-based’ if they are in line with what the latest climate science deems necessary to meet the goals of the Paris Agreement.

Validation: What evidence is required?

A public hyperlink is required if the entity selects 'Yes' to whether the target is publicly available.

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.

Scoring Basics

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References

IIGCC Guidance for Infrastructure assets

Net Zero

Science-based Targets initiative – tools and resources

SBTi Corporate Net Zero Standard

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.