LE2: Sustainability Objectives

Maximum Score

Determined by materiality

Prefill

Eligible

Validation

Evidence is manually validated

2026 Updates

None

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Does the entity have sustainability objectives?

Assessment Instructions

Intent: What is the purpose of this indicator?

This indicator assesses whether the entity sets clear sustainability objectives to help identify material issues and integrate them into day-to-day management practices. Establishing these objectives fosters alignment between sustainability management and the entity’s overall strategy and demonstrates a commitment to monitoring and improving performance over time.

Input: How do I complete this indicator?

Select Yes or No: If selecting 'Yes', select applicable sub-options.

Objectives: Indicate whether the objectives are publicly available. In this context, publicly available means that any person would be able to access the information, for example, through a website or open-source report.

Terminology

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.

Environmental objectives

Overall goals arising from policies that an entity sets itself to achieve regarding relevant environmental issues, such as greenhouse gas emissions, renewable energy, or sustainable procurement. The objectives should be quantifiable and correlated with the entity's ambitions. In turn, they determine targets, which are detailed performance requirements necessary to achieve the environmental objectives.

Formally adopted

To set and communicate a strategy/target/program, at least internally, and having implemented or prepared actions to achieve this.

Governance objectives

Overall goals arising from policies that an entity sets itself to achieve regarding relevant governance issues, such as bribery and corruption, cybersecurity, or board composition. These objectives should be quantifiable and correlated with the entity's ambitions.

Overall business strategy

The entity’s long-term strategy for meeting its objectives.

Social objectives

Overall goals arising from policies that an entity sets itself to achieve regarding relevant social issues, such as customer satisfaction, employee engagement, or stakeholder relations. These objectives should be quantifiable and correlated with the entity's ambitions.

Validation: What evidence is required?

The evidence provided will be subject to manual validation.

The evidence should sufficiently support all the items selected for this question. If the entity selects 'Publicly available,' the evidence must be a hyperlink. Ensure that the hyperlink is active and that the relevant page can be accessed within two steps. The URL should demonstrate the existence of the publicly available objective(s) selected.

The evidence must sufficiently support all the items selected for this question and cover the following elements:

• Actionable sustainability objective(s) that relate to a specific issue/issues within the selected criteria and have been formally adopted and/or implemented by the entity.

• Public availability of the objectives (if applicable).

Acceptable evidence may include illustrative portions of business plans, sustainability plan/strategy, annual report, policies, documented sustainability-related targets/goals, company presentations, etc. Note that overarching sustainability documents must have separate sections/clauses relevant for each of the selected topics.

Good practice example: Please refer to this link

Validation Basics

Scoring

Scoring: How does GRESB score this indicator?

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.

Evidence: The evidence is manually validated and assigned a multiplier, according to the table below. The evidence must support the validation requirements.

If any requirements are not met, the evidence may be partially accepted or not accepted, depending on the level of alignment with the requirements.

Validation status	Multiplier
Accepted	2/2
Partially Accepted	1/2
Not Accepted	0

Scoring Basics

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References

ISO14001: Environmental Management

UNPRI, PRI Reporting Framework, 2018

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.

The organizations below deliver commercially available solutions designed to help drive improvement for this indicator. Engagement is managed directly between the reporting entity and the Solution Provider.

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.

See Directory Profile