RC6: GRESB Materiality Assessment
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
Fill out the GRESB Materiality Assessment by selecting the answers applicable to your entity below:
Assessment Instructions
Intent: What is the purpose of this indicator?
Infrastructure is a diverse asset class, and the relevance of sustainability issues can vary widely between assets. This indicator assesses the materiality of the sustainability topics covered by the GRESB Development Asset Assessment. Once completed, the entity will receive an overview of these topics and their materiality outcomes. The questions are framed in the future tense because the development materiality assessment is designed to evaluate the relevance of these issues once the asset becomes operational.
Input: How do I complete this indicator?
It is mandatory to complete the GRESB Materiality Assessment as it affects the materiality-based scoring applied in this Assessment.
Materiality questions: Complete the list of questions. The response to these, along with responses to other indicators in the Entity Characteristics and Reporting Characteristics will determine the entity-specific materiality weighting for all sustainability issues covered within the GRESB Development Assessment, which will be displayed at the bottom of this indicator in the portal.
Specific materiality weightings are assigned to the entity based on eighteen materiality factors:
Number of employees (from RC2);
Number of contractors (from RC2);
Primary sector (from RC3);
Primary location (from RC3);
Asset Development Phase (from RC4);
Biodiversity and Habitat (this indicator, RC6);
Contaminated land (this indicator, RC6);
Resilience (this indicator, RC6);
Water inflows / withdrawals (this indicator, RC6);
Water outflows / discharges (this indicator, RC6);
Light pollution (this indicator, RC6);
Noise pollution (this indicator, RC6);
Number of customers (this indicator, RC6);
Number of users (this indicator, RC6);
Self-selected materiality for Landscape and visuals (RC6);
Self-selected materiality for Heritage (this indicator, RC6);
Self-selected materiality for Indigenous People (this indicator, RC6);
Self-selected materiality for Transport/Traffic Management (this indicator, RC6)
Scoring weightings are assigned to sustainability issues at one of four possible materiality levels, which directly translate to a scoring weighting in the Assessment:
No relevance (weighting: 0)
Low relevance (weighting: 0)
Medium relevance (weighting: 1)
High relevance (weighting: 2)
These entity-specific weightings are used in several indicators for scoring. Scoring details are provided within the guidance of each relevant indicator.
For more details, refer to the Scoring Basics page or download the Materialty & Scoring Tool.
Terminology
Primary Sector (RC3)
See Materiality and Scoring Tool
See the guidance for RC3 (Sector & Geography) on how the primary sector is determined.
Development Region (according to RC3 Primary location)
Is the entity's Primary Location (RC3) in developed countries, developing countries or mixed?
Developed Developing Mixed
Developed countries are Japan, Canada, United States, Australia, New Zealand, Israel and Europe. See RC3 for more details. Developing countries are any that are not developed. Mixed means that the entity is located in locations that are a mix of developed and developing countries.
Biodiversity and habitat
What is the entity's proximity to ecological habitat?
Containing, overlapping, adjacent Close (<100m) Distant (>100m)
Ecological habitat means terrestrial or aquatic areas distinguished by geographic, abiotic and biotic features, whether entirely natural or semi-naturale.g. as per the classifications in Annex I of the EU Habitat Directive. The distance should be measured as the closest point of any part of the asset to any part of an ecological habitat. Adjacent means directly bordering or where habitat is within the asset facility boundary. To see whether the asset is located adjacent to ecological habitat, participants can use the Natura 2000 tool.
Contaminated Land
Does the entity have contamination on site?
Yes No
Contaminated land contains substances that are causing or could cause (a) significant harm to people, property or protected species; or (b) significant pollution of surface waters (for example lakes and rivers) or groundwater. Land contamination can result from a variety of intended, accidental, or naturally occurring activities and events such as manufacturing, mineral extraction, abandonment of mines, national defense activities, waste disposal, accidental spills, illegal dumping, leaking underground storage tanks, hurricanes, floods, pesticide use, and fertilizer application.
Physical risk (climate driven and otherwise)
Is the entity located in an area exposed to climate-related phenomena or natural catastrophes?
Yes, the entity is exposed
Yes, but only the surrounding area is exposed
No
The location (any part of the current asset area) has been and/or could be affected by physical risks. The surrounding area (10km radius) has been and/or could be affected by physical risks. No part of the asset or surrounding areas has been or could be affected by physical risks.
For further information on the list of climate risk tools, refer to The 2024 Climate Risk Landscape.
Water inflows / withdrawals
What is the scale of the entity's water use/withdrawal and scarcity of water in the location?
High (Greater than 1000 Megaliters) water withdrawals in location with high water stress High (Greater than 1000 Megaliters ) water withdrawals in locations with low water stress Low (Lower than 1000 Megaliters ) water withdrawals in locations with high water stress Low (Lower than 1000 Megaliters) water withdrawals in locations with low water stress No consumption
High withdrawals means greater than 1000 MegalitersHigh water stress means High or Extremely High Baseline Water Stress as classified by the World Resources Institute's (WRI) Water Risk Atlas tool, Aqueduct.
Medium/Low consumption means less than 1000 Megaliters Low water stress means not High or Extremely High Baseline Water Stress as classified by the World Resources Institute's (WRI) Water Risk Atlas tool, Aqueduct.
Water outflows / discharges
Is there a risk of pollution from discharges to waterways (including groundwater)?
Yes and waterways are in locations with high water stress Yes but waterways are not in locations with high water stress No
Risk of pollution means there are measurable pollutants in the discharge that if their levels were elevated could cause negative impact.
High water stress means High or Extremely High Baseline Water Stress as classified by the World Resources Institute's (WRI) Water Risk Atlas tool, Aqueduct.
Light pollution
Does the entity use significant external lighting at night?
Yes and the location is densely populated Yes but the location is not densely populated No
Densely populated means greater than 2000 people per square kilometer.
Noise pollution
Does the entity emit noise externally?
Yes and the location is densely populated Yes but the location is not densely populated No
Densely populated means greater than 2000 people per square kilometer.
Heritage
Will archaeological and/or natural heritage be material for the entity?
Yes No
Physical and non-physical elements of cultural and/or natural heritage.
Indigenous people
Will indigenous people be material for the entity?
Yes No
May be referred to in different countries by such terms as “Indigenous ethnic minorities,” “aboriginals,” “hill tribes,” “minority nationalities,” “scheduled tribes,” “first nations,” or “tribal groups.”
Landscape and visuals
Will landscape and visuals be material for the entity?
Yes No
Landscape and visual impacts within a proposed development area.
Transport / Traffic management
Will transport/traffic management be material for the entity?
Yes No
The movement of construction materials and waste, construction workforce transport, as well as disruption to other users of the transport network during the life of the asset.
Number of customers
What is the number of customers?
>100 10-100 <10
Customers are people or organizations that purchase the service(s) provided by the asset. This can include business (B2B) and retail customers.
Number of users
What is the number of users that physically interact with the asset?
>1000 100-1000 10-100 <10
Users are people that interact physically with the asset when they use its services.Interaction means using one or more of their physical senses e.g. a mass transit passenger service. There is typically a safety risk associated with the users physical interaction.
Number of employees (RC)
What is the number of FTE employees?
>100 20-100 <20 0
Employees are the workers working for and employed directly by the asset.
(FTE) Full Time Equivalent of the entity's employees. FTE is calculated by adding all hours paid to employees (full-time, part-time, or any other) and dividing them by the number of hours that a full-time employee should work in that given period.
Number of contractors (RC)
What is the number of FTE contractors?
>100 20-100 <20 0
(Contractors are people working for another business (or are self-employed) and are contracted by the asset.
(FTE) Full Time Equivalent of the entity's contractors FTE is calculated by adding all hours paid to contractors(full-time, part-time, or any other) and dividing them by the number of hours that a full-time contractor should work in that given period.
Number of workers (RC) calculated
What is the number of FTE workers (employees and contractors)?
>100 20-100 <20
(FTE) Full Time Equivalent of the entity's employees and contractors FTE is calculated by adding all hours paid to workers (full-time, part-time, or any other) and dividing them by the number of hours that a full-time workers should work in that given period.
Environmental issues
The impact on living and non-living natural systems, including land, air, water and ecosystems. This includes, but is not limited to, biodiversity, transport and product and service-related impacts, as well as environmental compliance and expenditures. Full reference to listed environmental issues can be found below.
Air pollution
Air pollutants are particles and gases released into the atmosphere that may adversely affect living organisms. Additionally, some pollutants contribute to climate change or exacerbate the effects of climate change locally.
Biodiversity and habitat
Issues related to wildlife, endangered species, ecosystem services, habitat management, and invasive species. Biodiversity refers to the variety of all plant and animal species. Habitat refers to the natural environment in which these plant and animal species live and function.
Contaminated land
Land that contains substances in or under it that are actually or potentially hazardous to human health or the environment.
Energy
Energy refers to energy consumption and generation from non-renewable and renewable sources (e.g., electricity, heating, cooling, steam).
Greenhouse gas emissions
GHGs refers to the seven gases listed in the Kyoto Protocol: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), nitrogen trifluoride (NF3), and sulfur hexafluoride (SF6).
Hazardous substances
Also known as dangerous goods. Any substances that can pose a health or physical hazard to humans or the environment, such as carcinogens, toxic agents, irritants, corrosives, combustibles, or explosives.
Landscape and visuals
Landscape and visual impacts within a proposed development area.
Light pollution
Excessive or obtrusive artificial light, also known as photo pollution or luminous pollution. Examples of light pollution and reflection include spilled light from construction zones and parking lots, which may impact breeding grounds or resting areas, and highly reflective towers, which may affect bird flight.
Materials sourcing and resource efficiency
Responsible sourcing of materials considers the environmental, social, and economic impacts of the procurement and production of products and materials. Resource efficiency means using those products and materials in an efficient and sustainable manner while minimizing impacts on the environment and society.
Net Zero
Net zero means cutting greenhouse gas emissions to as close to zero as possible, with any remaining emissions re-absorbed from the atmosphere.
Noise pollution
Refers to noise pollution, also known as environmental noise, which is the propagation of noise with a harmful impact on the activity of human or animal life.
Physical risk
The risks associated with the potential negative direct and/or indirect impacts of physical hazards, natural disasters, catastrophes, as well as physical climate-related hazards, which may be event-driven (acute) or driven by longer-term shifts in climatic patterns (chronic). The physical risk associated with a particular real asset may be described in terms of elements including hazard exposure, sensitivity, vulnerability, and adaptive capacity. Decreasing the sensitivity of an asset to particular physical risks, increasing its adaptive capacity, and planning are all ways of increasing the resilience of the built environment against physical risks, climate-driven or otherwise. In practice, these objectives may be promoted by various actions, including the establishment of appropriate management policies; the utilization of informational technologies for disaster response; the education of employees, the community, and suppliers; and implementing physical measures at the asset level.
Waste
Entity's consideration of waste disposal methods and whether waste minimization strategies emphasize prioritizing options for reuse, recycling, and then recovery over other disposal options to minimize ecological impact.
Water outflows/discharges
Discharge of water to water bodies (e.g., lakes, rivers, oceans, aquifers, and groundwater) or to third parties for treatment or use.
Water inflows/withdrawals
Water drawn into the boundaries of the entity from all sources (including surface water, groundwater, rainwater, and municipal water supply), as well as water reuse, efficiency, and recycling, including the entity's consideration of whether water sources are significantly affected by the withdrawal of water.
Governance issues
Governance structure and composition of the organization. This includes how the highest governance body is established and structured in support of the organization’s purpose, and how this purpose relates to economic, environmental and social dimensions. Full reference to listed governance issues can be found below:
Audit committee structure/independence
A corporate board of directors establishes an audit committee to assist in discharging its fiduciary responsibility. An effective audit committee is an important feature of a strong corporate governance culture, and should have a clear description of duties and responsibilities.
Board composition
Composition of the board and its committees by (i)Executive or non-executive, (ii) Independence, (iii) Tenure on the governance body, (iv) Number of each individual’s other significant positions and commitments, and the nature of the commitments, (v) Gender, (vi) Membership of under-represented social groups, (vii) Competences relating to economic, environmental and social impacts, (viii) Stakeholder representation.
Board sustainability oversight
The highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material topics are covered (definition based on GRI102-32).
Board-level issues
Governance issues that should be recognized at board-level by the entity.
Bribery
The offering, giving, receiving or soliciting an item of value to influence the actions of an official or other person in charge of a public or legal fiduciary duty.
Corruption
Abuse of entrusted power for private gain.
Compensation committee structure/independence
Compensation decisions are central to the governance of many entities. Compensation committees or analogous organizations are established to govern employee compensation and ensure employee remuneration decisions are made in a fair, consistent, and independent manner. An independent compensation committee may be one indicator of effective governance.
Conflicts of interest
Situations where an individual is confronted with choosing between the requirements of his or her function and his or her own private interests (definition based on GRI102-25).
Cybersecurity
The protection of internet-connected systems, including hardware, software and data, from any unauthorized use or access. Malicious attacks in particular can pose a significant threat to infrastructure assets.
Data protection and privacy
Customer privacy includes matters such as the protection of data; the use of information or data for their original intended purpose only, unless specifically agreed otherwise; the obligation to observe confidentiality; and the protection of information or data from misuse or theft.
Delegating authority
The process for delegating authority for economic, environmental, and social topics from the highest governance (definition based onGRI102-19).
Executive compensation
The financial and non-financial compensation of executives, in a manner that motivates executives to perform their roles in alignment with the entities objectives and risk tolerance.
Fraud
Wrongful deception intended to result in financial or personal gain.
Independence of the Board chair
A non-executive member of the board is considered independent if they are not under any other undue influence, internal or external, political or ownership, that would impede their exercise of objective judgment.
Lobbying activities
Any activity carried out to influence a government or institution’s policies and decisions in favor of a specific cause or outcome.
Operational issues
Governance issues that should be recognized on operational-level by the entity.
Political contributions
Financial or in-kind support given directly or indirectly to political parties, their elected representatives, or persons seeking political office.
Shareholder rights
Assessing the potential risk of breaking or working against the entity’s contractual shareholder rights. Shareholder rights are defined in the company’s charter and bylaws.
Whistle-blower mechanism
A process that offers protection for individuals that want to reveal illegal, unethical or dangerous practices. An efficient whistle-blower mechanism prescribes clear procedures and channels to facilitate the reporting of wrongdoing and corruption, defines the protected disclosures, outlines the remedies and sanctions for retaliation.
High relevance
An issue is of high relevance if it is of high importance for (a) reflecting an entity's environmental, social or governance impacts; or (b) substantively influencing the assessments and decisions of stakeholders.
Low relevance
An issue is of low relevance if it is of low importance for (a) reflecting an entity's environmental, social or governance impacts; or (b) substantively influencing the assessments and decision of stakeholders
Material
An issue is material if it may reasonably be considered important for reflecting an entity's relevant environmental, social or governance impacts; or substantively influencing the assessments and decisions of stakeholders.
Materiality assessment
The process for determining which sustainability issues are material to an entity.
Medium relevance
An issue is of medium relevance if it is of medium importance for (a) reflecting an entity's environmental, social or governance impacts; or (b) substantively influencing the assessments and decisions of stakeholders.
No relevance
An issue is of no relevance if it is of no importance for (a) reflecting an entity's environmental, social or governance impacts; or (b) substantively influencing the assessments and decisions of stakeholders.
Primary sector
The main infrastructure sector of the entity as provided in RC3 ("Sector & geography").
Social issues
Concerns the impacts the organization has on the social systems within which it operates. Full reference to listed social issues can be found below:
Child labor
Work that deprives children of their childhood, their potential, and their dignity, and that is harmful to their physical or mental development, including by interfering with their education. Specifically, it means types of work that are not permitted for children below the relevant minimum age.
Community development
Actions to minimize, mitigate, or compensate for adverse social and/or economic impacts, and/or to identify opportunities or actions to enhance positive impacts on individuals/groups living or working in areas that are affected or could be affected by the organization's activities.
Customer satisfaction
Customer satisfaction is one measure of an entity's sensitivity to its customers’ needs and preferences and, from an organizational perspective, is essential for long-term success. In the context of sustainability, customer satisfaction provides insight into how the entity approaches its relationship with one stakeholder group (customers).
Employee engagement
An employee's involvement with, commitment to, and satisfaction with the entity.
Forced or compulsory labor
All work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered themselves voluntarily.
Freedom of association
Right of employers and workers to form, to join, and to run their own organizations without prior authorization or interference by the state or any other entity.
Health and safety
Protecting the entity's stakeholders from harm or death due to injury or disease. Often, this is executed by developing policy, analyzing and controlling health and safety risks, providing training, and recording and investigating health and safety incidents.
Heritage
Physical and non-physical elements of cultural and/or natural heritage.
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.
Indigenous People
May be referred to in different countries by such terms as “Indigenous ethnic minorities,” “aboriginals,” “hill tribes,” “minority nationalities,” “scheduled tribes,” “first nations,” or “tribal groups.”
Labor standards and working conditions
Labor standards and working conditions are at the core of paid work and employment relationships. Working conditions cover a broad range of topics and issues, from working time (hours of work, rest periods, and work schedules) to remuneration, as well as the physical conditions and mental demands that exist in the workplace.
Local employment
Providing jobs and skills to local people as employees, and to local contractors.
Social enterprise partnering
An entity's partnerships with organizations that have social objectives that serve as the primary purpose of the organization.
Stakeholder relations
The practice of forging mutually beneficial connections with third-party groups and individuals that have a stake in common interest.
Transport/Traffic Management
The movement of construction materials and waste, construction workforce transport, as well as disruption to other users of the transport network during the life of the asset.
Scoring
This indicator is not scored.
Frequently Asked Questions
What if the answers to the GRESB Materiality Assessment indicator apply to part of my asset, but not all facilities?
In this scenario, assets should reconsider the reporting structure of their facilities so that this indicator's responses more accurately reflect the asset’s operations and characteristics. Otherwise, participants must select answers that apply to most of their facilities reported in indicator RC3.
This indicator's responses should apply to all/as many facilities as possible, as this indicator informs materiality-based scoring that is applied across the Asset Assessment.
References
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