RC6: Portfolio of Entity Assets
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
Did the entity own or lend to any asset investments?
Assessment Instructions
Intent: What is the purpose of this indicator?
The Portfolio Assets Table shows the entity’s portfolio of underlying investments in infrastructure assets. The table includes details on each asset, including Primary Sector, weight within the portfolio, and whether the asset is in development [pre-operational].
Linking its underlying assets allows the fund to earn a Performance Score and/or Development Score, so long as asset participation thresholds are met (see here for more information)
These two scores, combined with the score of the fund in its Management Component, generate the fund’s overall scores, referred to as ‘GRESB Score - Infrastructure Fund’ and/or ‘GRESB Development Score – Infrastructure Fund’.
Input: How do I complete this indicator?
The table can be accessed in two locations, either within the Assessment Portal (via the 'Assets' tab) or within the Assessment Response (in the 'Summary of Entity Assets' section).
Participants must list and provide details for all infrastructure assets (operational and pre-operational) held by the Fund as of the end of the reporting year (identified in EC4), regardless of whether they are participating in the 2026 GRESB Asset Assessment or not.
The table includes the following fields:
Asset
The name of the Asset. This should align with the entity name of the asset reporting to GRESB in the 2026 Asset Assessment (as recorded in the EC1 indicator of the Asset Assessment).
Sector
Select the primary sector of the asset from the dropdown box. The sector classification has been aligned with the new EDHECInfra TICCS standard Industrial Classifications and is provided in the Terminology. If the sector of the asset sits outside the listed options, then select 'Other' and specify the sector. This information will not be used for benchmarking purposes.
Asset in development
Answer ‘Yes’ if the relevant asset was in development (pre-operational) during the reporting year or ‘No’ otherwise. Answering ’Yes’ will indicate that the asset will feed into the GRESB Development Score – Infrastructure Fund. Answering ’No’ will indicate that the asset will feed into the GRESB Score – Infrastructure Fund. This field is automatically populated if the assets report to GRESB, and it is based on the GRESB Assessment taken by the asset.
Reason for excluding from scoring (optional)
Participants have the option to exclude specific assets from contributing to the Performance Component Score - Infrastructure Fund and the Development Component Score - Infrastructure Fund if there is a valid reason.
Valid exclusion reasons are:
Asset in development [pre-operational]
Assets that have been operational for less than six months
Assets that have been purchased and owned for less than six months
Recently sold: Sold before the assessment submission date
Non-infrastructure asset:
For assets that are not infrastructure investments and are therefore not suitable for the GRESB Infrastructure Assessment (e.g., a tech/software company or service provider that is a part of the same portfolio as infrastructure assets).
Disclosure of data is prohibited due to national security restrictions:
When disclosure is prohibited by national security regulations or restrictions imposed by a national authority (e.g., an asset serving military facilities where asset-level data is a matter of national security).
New Fund Participant:
For funds that started reporting to GRESB in 2026 under the following conditions:
The fund must increase asset participation in the second year of reporting for this exclusion reason to remain valid.
Note: If using the “New Fund Participant” exclusion reason, the fund’s coverage level will be displayed alongside the score in the Scorecard summary of the Fund Benchmark Report, and it will be highlighted in the Benchmark Report when a fund is using this exclusion reason.
Note: Funds that use the ‘New Fund Participant’ asset exclusion will not be eligible for Sector Leader awards.
The use of exclusion reasons is subject to a check by GRESB. Validly excluded assets are still encouraged to participate in the GRESB Asset Assessment. The weights of excluded assets will be redistributed among the remaining assets.
Connection Status
This column shows the connection status between the asset listed in the Table and the Fund. The different connection statuses are:
Not connected: No 'connection request' has been sent. This is a valid status if the asset will not participate in the 2026 GRESB Assessment (Asset Assessment or Development Asset Assessment) or is not intended to be linked to the Fund. When this connection status applies, a ‘Connect’ button will be present below the ‘Not connected’ status. See below for further details.
Pending: The 'connection request' has been sent and is yet to be approved by the Account Manager. Note, the connection, status must change from 'Pending' to 'Confirmed' in order for that asset to affect the Performance/Development Component Score - Infrastructure Fund.
Confirmed: The 'connection request' has been approved by the Account Manager.
Rejected: The 'connection request' has been declined by the Account Manager.
Asset weight
Enter the weight of the asset within the portfolio. Weights must sum up to 100%. Weights should be equity-based, i.e., the weight of an asset is the equity invested in the asset divided by the total equity invested in all assets in the fund (i.e., the invested capital).
Assessment Status
The Table includes the asset's status of completion in the 2026 GRESB Assessment. This will only be revealed for assets that have a 'Confirmed' connection status (see above). The different Assessment statuses are:
Connection required: The asset has been listed within the Table; however, the Connection Status has not been 'Confirmed' by the asset (i.e., the Connection Status is Pending, Rejected, or Not Connected).
Not started: The Connection Status has been 'Confirmed,' however, the asset has not yet commenced the 2026 GRESB Assessment (Asset Assessment or Development Asset Assessment).
Submitted: The asset has completed and submitted their 2026 GRESB Assessment (Asset Assessment or Development Asset Assessment).
X% complete: The percentage reflects what portion of the 2026 GRESB Assessment (Asset Assessment or Development Asset Assessment) has been completed. This can be used to track progress.
Participants should select the 'Connect' button if the reporting entity wants to create a connection to an existing GRESB Assessment or invite someone to respond for the Asset. Once selected, there are four options (with supporting guidance) to follow to connect. Only select 'Connect' if the asset intends to participate in the 2026 GRESB Assessment; otherwise, leave the status at 'Not Connected'.
Once the funs sends a connection request:
If the request was sent to an existing Asset Assessment participant, then the designated Account Manager for the GRESB Asset Assessment will receive an email with a link to approve the connection request.
The Account Manager can then review (and approve) connection requests within the portal.
If an invitation was sent to a new asset to participate in the GRESB Assessment, then an email will be sent to the contact person (as per the details provided). This contact person will be set as the Account Manager for the asset (this may be changed later). Any name and email address may be entered for the contact person, including your own.
Note that first-year participant assets choosing to report to GRESB Asset Assessment or Development Asset Assessment using the Grace Period are automatically excluded from the Fund Score and data.
Terminology
Asset in development
Refers to an investment in a new asset that has some level of development or construction requirement and risk.
Non-infrastructure asset
Companies that don't fall under the following definition: "an operational/developing business or project that owns and/or operates physical infrastructure delivering an essential public or economic service under long-term contractual or regulatory arrangements", and are therefore not suitable for the GRESB Infrastructure Assessment. E.g. a tech/software company or service provider that is a part of the same portfolio as infrastructure assets.
Energy and Water Resources
Companies involved in the treatment and delivery of natural resources.
Environmental Services
Companies involved in the treatment of water, wastewater, and solid waste for sanitation and reuse purposes.
Data Infrastructure
Companies involved in the provision of telecommunication and data infrastructure.
Network Utilities
Companies operating an infrastructure network with natural monopoly characteristics (barriers to entry, increasing returns to scale).
Power Generation x-Renewables
Stand-alone power generation using a range of technologies except wind, solar, and other renewable sources.
Renewable Power
Stand-alone power generation and transmission companies using wind, solar, hydro and other renewable energy sources. Also energy storage companies.
Sector
A group of specific industrial activities and types of physical assets and technologies.
Social Infrastructure
Companies involved in the delivery of support and accommodation services for public or other services.
Transport
Companies involved in the provision of transportation infrastructure services.
Scoring
Scoring
No points are awarded for completing the table.
However, to receive a GRESB Score - Infrastructure Fund [Management + Performance Scores] or a GRESB Development Score – Infrastructure Fund [Management + Development Scores], the following conditions must be met:
Performance Score: At least 25% of the fund’s underlying assets (based on equity invested) must participate in a GRESB Assessment and be linked to the fund in the GRESB Portal. Within this 25%, at least one asset must participate in the GRESB Asset Assessment.
Development Score: At least 25% of the fund’s underlying assets (based on equity invested) must participate in a GRESB Assessment and be linked to the fund in the GRESB Portal. Within this 25%, at least one asset must participate in the GRESB Development Asset Assessment.
Once these thresholds are met, the Performance and Development Scores are calculated as a weighted average of the underlying assets’ scores. Non-reporting assets, or assets without a 'Confirmed’ connection status, will receive a score of zero in these weighted averages.
If less than 25% of assets participate in the GRESB Assessment, the Fund will only receive a Management Score – Infrastructure Fund. This rule also applies to funds using the “New Fund Participant” exclusion reason.
References
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