EC4: Reporting Year
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
Reporting year
Assessment Instructions
Input: How do I complete this indicator?
Select one of the options.
Participants must specify the starting month of their fiscal year. If participants select fiscal year, starting months between February and June must correspond to calendar years 2025/2026.
For example, an entity reporting from April to March will be considered covering the period of April 2025 - March 2026.
On the other hand, starting months between July and December must correspond to calendar years 2024/2025.
For example, an entity reporting from October to September will be considered as covering the period of October 2024 - September 2025.
The table below details the period for which information throughout the Assessment would be expected, should a given starting month be selected:
January
Select "Calendar Year"
February
Feb 2025 - Jan 2026
March
Mar 2025 - Feb 2026
April
Apr 2025 - Mar 2026
May
May 2025 - Apr 2026
June
Jun 2025 - May 2026
July
Jul 2024 - Jun 2025
August
Aug 2024 - Jul 2025
September
Sept 2024 - Aug 2025
October
Oct 2024 - Sept 2025
November
Nov 2024 - Oct 2025
December
Dec 2024 - Nov 2025
Terminology
Calendar year
January 1 – December 31.
Fiscal year
The period used to calculate annual financial statements. Depending on the jurisdiction, the fiscal year can start on April 1, July 1, October 1, etc.
Reporting year
Answers must refer to the reporting year identified in EC4 (Reporting year) in the Infrastructure Assessment. A response to an indicator must be true at the close of the reporting period; however, the response does not need to have been true for the entire reporting year. GRESB does not favour the use of calendar year over fiscal year or vice versa, as long as the chosen reporting year is used consistently throughout the Assessment.
Scoring
This indicator is not scored.
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