PO1: Environmental Issues
Maximum Score
1.08 points
Prefill
Eligible
Validation
Evidence is manually validated
2026 Updates
None
Does the entity have a policy/policies on environmental issues?
Assessment Instructions
Intent: What is the purpose of this indicator?
The intent of this indicator is to assess the existence and scope of policies that address environmental issues. Clear environmental policies help integrate relevant considerations into business practices and support consistent, responsible decision-making.
Input: How do I complete this indicator?
Instructions apply to first-year fund participants or funds that materially changed their management practices since last year's assessment.
Select Yes or No: If selecting 'Yes', select applicable sub-options.
Terminology
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.
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.
Policy
Defines an organizational commitment, direction or intention as formally adopted by the organization.
Validation: What evidence is required?
The evidence provided will be subject to manual validation.
However, GRESB will automatically apply the previous year's validation decision for previous fund participants, provided the indicator response and documentation remain consistent (i.e., the entity does not modify its selections or evidence). Read more here.
Evidence
The evidence should sufficiently support all the items selected for this question. If a hyperlink is provided, ensure that it is active and that the relevant page can be accessed within two steps. It is possible to upload multiple documents, as long as it’s clear where information can be found.
This indicator has two sections for evidence upload:
Any general/issue-specific environmental policy
Net Zero policy
Supporting evidence is mandatory for both sections. However, only section 2 (Net Zero policies) will be subject to manual validation. Any evidence uploaded in section 1 (General/issue-specific policies) is for reporting purposes only.
An entity should report that it has an environmental policy when:
The policy specifically addresses “the environment” or at least one Environmental issue. For example, a policy on issues such as energy or air pollution.
The policy was in place during the reporting year and applicable to the reporting entity.
The policy applies at the entity level. If the policy is set at the group and/or manager level, then a reference must be provided to verify applicability to the reporting entity.
The provided evidence must demonstrate the existence of a formal policy document(s) that address(es) each of the selected environmental issues and not simply a list of general goals and/or commitments.
A policy is a guide for action that can serve the purpose of:
Outlining rules and procedures
Providing principles that guide action
Setting roles and responsibilities
Describing values and beliefs
Stating an intention to act or achieve defined goals and/or the company vision
Acceptable evidence may include an environmental policy document, official documents, or links to online resources describing the entity's environmental policy(ies). Reference,s such as bullet points or passages within a policy, can be provided to describe the goals or ambitions for each issue.
The evidence should support each of the selected issues with a relevant document, such as an energy consumption policy or a waste management policy. The same document can be used to support the existence of a policy addressing Net Zero as well as all other selected environmental issues. Note that overarching environmental policy documents covering multiple issues must have separate sections/clauses relevant to each of the selected issues.
Scoring
Scoring: How does GRESB score this indicator?
The scoring of this indicator is equal to the sum of the fractions assigned to the selected options and respective sub-options, multiplied by the total score of the indicator.
Evidence:
When selecting ‘Yes’ for policy(ies) on environmental issues, evidence is mandatory, but it is not validated and is for reporting purposes only.
When selecting ‘Yes’ for policy to address Net Zero, evidence is mandatory, and points are contingent on the manual validation decision.
Accepted
2/2
Partially Accepted
1/2
Not Accepted
0
Frequently Asked Questions
Can a policy that addresses emissions reduction qualify as a Net Zero Policy?
No. A policy solely on reducing emissions would not qualify as a Net Zero Policy. GRESB requires a Net Zero Policy to explicitly address Net Zero or Carbon Neutrality.
My entity has recently updated our sustainability policy. Can I submit it as evidence?
Indicator responses must be true at the close of the chosen reporting year in indicator EC4 (i.e., calendar or fiscal year). The response does not need to have been true for the entire reporting year. For example, if the policy was adopted one month before the end of the reporting year, the document can be uploaded as evidence in the assessment, even if the policy was not in place for the entire reporting year.
My company rebranded during the reporting year. Which version of policies should we submit for PO1-3?
GRESB recommends uploading the most recent (post-rebranding) versions of documents, as these will be used to pre-fill some indicators in the next assessment. However, GRESB accepts policies that were in effect at any time during the reporting year (fiscal year or calendar year, as selected in indicator EC4). This means participants can upload either the pre-rebranding policy, the post-rebranding policy, or both. Please use the open text box within the evidence upload section to explain that the rebranding occurred, and that the entity name changed during the year.
I have the relevant policies, but they aren't on our website. Can I still answer "Yes" to these indicators?
Yes. Public disclosure is not required. If you have the policies documented and implemented within your organization, you can answer "Yes," regardless of whether they are publicly available.
References
Indicator partially aligned with
PRI Reporting Framework 2018, Direct Infrastructure Supplement, INF 02, INF 13
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.
The organizations below deliver commercially available solutions designed to help drive improvement for this indicator. Engagement is managed directly between the reporting entity and the Solution Provider.
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.
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