LE3: Sustainability, Climate-Related, Human Capital and/or Health and Safety Senior Decision Maker

Maximum Score

Determined by materiality

Prefill

Eligible

Validation

Other answer is manually validated

2026 Updates

None

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Does the entity have a senior decision-maker accountable for sustainability, climate-related, human capital and/or health and safety issues?

Assessment Instructions

Intent: What is the purpose of this indicator?

This indicator assesses 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 achieving objectives in these areas, and a structured governance process that keeps the most senior decision-maker informed about the entity’s performance promotes 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, Human Capital and/or Health and Safety 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, Human Capital and/or Health and Safety. It is possible to list the same person for sustainability issues, climate-related risks and opportunities and, Human Capital and/or Health and Safety. 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.

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.

The "Other" answer provided will be subjected to manual validation.

Validation Basics

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:

Validation status	Score
Accepted	1/1
Not Accepted	0
Duplicate	0

Scoring Basics

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References

Recommendations of the Task Force on Climate-Related Financial Disclosures October 2021: Governance A&B

Alignment with External Frameworks

CDP Climate Change 2020 - C1 Governance

GRI Standards 2016 - 102-20: Executive-level responsibility for economic, environmental, and social topics

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.