EM2: Human Capital
Does the entity report on Human Capital?
Assessment Instructions
Intent: What is the purpose of this indicator?
This indicator identifies the metrics used by the organization to monitor human capital in governance bodies and at employee level. Human Capital has become a clear priority for investors and is considered to positively impact investment decisions and organizational competitiveness.
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” (EC4, RC3, RC4), then answer ‘No’ to this question and describe these exceptions in the “Exceptions” text box.
Terminology
Age group distribution
Percentage of a population, at each age.
Board tenure
Refers to the period or term of an entity’s board of directors.
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?
The scoring of this indicator is equal to the fraction assigned to the selected option, multiplied by the total score of the indicator.
Materiality-based scoring
This indicator applies materiality-based scoring. The materiality weighting for this indicator is determined by the materiality level of the 'Human Capital’ issue in the GRESB Materiality Assessment (RC6).
The weighting of this indicator is determined by the materiality outcome of the issue, which is set at one of four levels:
No relevance (weighting:0)
Low relevance (weighting:0)
Medium relevance (weighting:1)
High relevance (weighting:2)
Where an issue is of 'No relevance' or ‘Low relevance’ the indicator is not considered in scoring (i.e. it has a weighting of 0%). If an issue is of 'Medium relevance' the indicator counts towards the score with ‘standard’ weighting. If an issue is of 'High relevance' the indicator counts towards the score with higher than ‘standard’ weighting.
As a result, the weight of this indicator may differ for each participant based on its materiality profile. The weighting of the material (scored) indicator are automatically redistributed to ensure that the evaluation of a project’s sustainability is contextually nuanced and reflective of the project’s unique circumstances.
References
ILO - Equality and Discrimination
Alignment with External Frameworks
DJSI CSA 2019 - 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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