PO2: Social Issues

Maximum Score

1.08 points

Prefill

Eligible

Validation

Evidence not validated

2026 Updates

None

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Does the entity have a policy/policies on social issues?

Assessment Instructions

Intent: What is the purpose of this indicator?

This indicator intends to assess the existence and scope of the entity’s policies on social issues. These policies help embed social 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

Policy

Defines an organizational commitment, direction or intention as formally adopted by the organization.

Social Issues

Concerns the impacts the entity has on the social systems within which it operates. This includes, but is not limited to community social and economic impacts, safety, health & well-being.

Validation: What evidence is required?

Evidence not validated.

Evidence

Supporting evidence is mandatory, but for reporting purposes only.

An entity should report that it has a social policy when:

• The policy specifically addresses at least one social issue. For example, a policy on issues such as local employment or child labor.

• 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 social 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 company vision

Acceptable evidence may include a formal policy that is in place, such as a social policy document, official documents, or links to online resources describing the entity's social policies. Reference can be provided, such as bullets or passages within a policy, to describe the goals or ambitions for each issue.

Scoring

Scoring: How does GRESB score this indicator?

The scoring of this indicator is equal to the fraction assigned to the selected option, multiplied by the total score of the indicator.

Scoring Basics

Frequently Asked Questions

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.

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References

References

Indicator partially aligned with

PRI Reporting Framework 2018, Direct Infrastructure Supplement, INF 02, INF 13

The Taskforce on Nature-related Financial Disclosures Recommendations (TNFD) version 1.0 September 2023: Governance Pillar

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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