RC3: Sector & Geography
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
Fill out the following table:

Assessment Instructions
Intent: What is the purpose of this indicator?
Describe the sectors and locations of the facility or facilities that comprise the asset. This information is used for materiality-based scoring and to determine peers for benchmarking and reporting purposes. It is also used in combination with the Reporting Year (EC4) descriptions to describe the entity’s reporting boundary.
Input: How do I complete this indicator?
List all significant facilities that comprise the asset and complete details for each as follows:
Weight GAV: Assign the % weight that this facility represents in proportion to the GAV value reported in RC2. The value of your investment in the facility with respect to the combined value of all your investments across all facilities.
Country: Select from the list of countries (aligned to the UN Standard Country or Area Codes for Statistical Use).
Address: Enter the address of the facility including the number, street, town/city, and region/state. Suggestions will appear in a drop down menu, select the address that applies. Latitude and longitude coordinates will be automatically pre-filled if the address is valid. If the typed address is not found, provide an approximate location (e.g. street name) or enter the latitude and longitude coordinates in the next field.
Latitude and Longitude Coordinates: Enter the latitude and longitude of the facility in the relevant fields. The address coordinates will automatically pre-fill based on the address reported. Coordinates should be provided in decimal degrees.
Sector: Select the appropriate sector by selecting an option from the drop-down list or entering by typing a keyword. Only list the facility’s core sector (its main infrastructure service). If there is more than one core sector for the facility, consider splitting it up into multiple facilities with one core sector per facility. The full list of sectors aligns to the EDHECInfra TICCS™ standard Industrial Classifications and is provided in the Sector Classification page.
Development phase: Select whether the facility is in pre-construction or in its construction phase.
Reporting boundaries: Select whether the facility is included in the entity’s reporting boundaries.
It is up to the participant to determine the best structure for reporting of facilities since they have the best understanding of their facilities. Multiple small facilities may be grouped into a facility network or similar, particularly if the core sector is the same for the grouped facilities. For example, a network of wastewater pipelines and pumping stations might be grouped into a single sewerage pipe network. Another grouped facility might be a group of rooftop solar installations within a certain region or country.
Note that the selected structure may affect your peer grouping based on the outcome of the primary sector and location.
Primary Sector: The asset’s primary sector is determined by summing the GAV weights provided in the facility table by sector. Assets are assigned a primary sector at the subclass, class or superclass level, according to the following logic:
Subclass: If 75% or more of the facilities belong to a single subclass, the Asset’s primary sector will be that subclass;
Class: If 75% or more of the facilities belong to a single class, the Asset’s primary sector will be that class;
Superclass If 75% or more of the facilities belong to a single superclass, the Asset’s primary sector will be that superclass.
Diversified If less than 75% of facilities fall into a single superclass, the Asset’s sector will be ‘Diversified’.
Primary Location: Similarly, the primary location is determined based on the location(s) of its facilities. Assets are assigned a primary location at the country, subregion, region or global level, according to the following logic:
Country: If 59% or more of the facilities are located in a single country, the Asset’s primary location is that country;
Subregion: If 59% or more of the facilities are located in a single subregion, the Asset’s primary location is that subregion;
Region: If 59% or more of the facilities are located in a single region, the Asset’s primary location is that region;
Global: If less than 59% of the Asset’s facilities are located in a single region, the Asset’s primary location will be listed as ‘Globally diversified’
Note: The country, subregion, region are defined using the UN historical classification of developed and developing regions here. For the online UN M49 Standard please see here.
This information will be used to identify peers from the same or similar sectors and locations. Additionally, the Asset’s primary sector and primary location determine materiality outcomes for certain sustainability issues and scoring (see RC6 for more details).
Terminology
Facility
A site, structure or installation for engaging in an activity that provides infrastructure services.
Gross Asset Value (GAV)
The gross infrastructure value owned by the entity being the enterprise value associated with the infrastructure asset. The GAV reported here does not deduct cash or cash equivalents e.g. bank accounts, short-term investments etc. Use of the 'tangible fixed assets' or 'property, plant and equipment' value may be a suitable estimate if enterprise value is not known.
GPS coordinates
Location based on the latitude and longitude in decimal degrees DD. e.g.: Latitude (“52.336424”) - Longitude (“4.884971”). Coordinates can be generated using GPS Coordinates.org.
Pre-construction
The facility is in its pre-construction phase. Typically ‘pre-construction’ means the facility is in its planning or design phase.
Sector
A group of specific industrial activities and types of physical assets and technologies.
Under construction
Construction of the facility has started.
Scoring
This indicator is not scored.
Frequently Asked Questions
How can an asset with several facilities report to GRESB?
It is up to the participant to determine the best structure for reporting facilities as they have the best understanding of their facilities. Multiple small facilities may be grouped into a facility network or similar, particularly if the core sector is the same for the grouped facilities. For example, a network of wastewater pipelines and pumping stations located in similar geographies might be grouped into a single sewerage pipe network facility. Another group of facilities might be rooftop solar installations within a certain region or country. Please note that the selected structure may affect the primary sector and primary location of the asset overall.
How is the asset's primary location defined?
An asset’s primary location is determined by summing the GAV weights provided in the facility table per location. GRESB uses the UN historical classification (here) for countries, subregions and regions. The primary location is identified using a three-tier system:
Country: If 59% or more of the facilities are located in a single country, the asset’s primary location is that country;
Example: France
Subregion: If 59% or more of the facilities are located in a single subregion, the asset’s primary location is that subregion;
Example: Western Europe
Region: If 59% or more of the facilities are located in a single region, the asset’s primary location is that region;
Example: Europe
Global: If less than 59% of the Asset’s facilities are located in a single region, the asset’s primary location will be listed as ‘Globally diversified.’
An asset's primary location influences materiality outcomes for certain ESG issues, thus impacting indicators' scoring. It also factors into identifying peer groups against which the asset will be benchmarked.
How is the asset's sector defined?
An asset’s primary sector is determined by summing the GAV weights provided in the facility table per sector. The primary sector is identified using a three-tier system:
Subclass: If 75% or more of the facilities belong to a single subclass, the asset’s primary sector will be that subclass;
Example: Data Centers
Class: If 75% or more of the facilities belong to a single class, the asset’s primary sector will be that class;
Example: Data Storage
Superclass: If 75% or more of the facilities belong to a single superclass, the asset’s primary sector will be that superclass.
Example: Data Infrastructure
Diversified: If fewer than 75% of facilities fall into a single superclass, the asset’s sector will be ‘Diversified’.
An asset's primary sector influences materiality outcomes for certain ESG issues, thus impacting indicators' scoring. It also factors into identifying peer groups against which the asset will be benchmarked. Participants may view GRESB’s list of asset classes and their definitions in the Materiality & Scoring Tool tab or Appendix 7 of the Reference Guides. Note that only the materiality tool includes the most granular sub-class definitions.
If the sector for which I want to report is not present, what should I do?
In that case, a participant can contact GRESB at [email protected] or by filling in the contact form on the GRESB website. There might be an alternative sector that is appropriate to use, or we may be able to include your sector in future assessments.
References
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