EC4: Reporting Year

Maximum Score

Not scored

Prefill

Eligible

Validation

Evidence is not required

2026 Updates

None

---

Reporting year

Assessment Instructions

Intent: What is the purpose of this indicator?

The intent of this indicator is to set the entity’s annual reporting year. This information is used in combination with the responses to the indicators Sector & Geography (RC3) to understand the entity’s reporting boundary.

Input: How do I complete this indicator?

Select the reporting year approach that applies to the entity.

Important: Please note that SFDR has a reference period that relates to calendar year reporting. In case you have both financial and calendar year reporting requirements and are unsure how to proceed, contact the GRESB Helpdesk for further information.

*Values in the Entity Characteristics (EC) aspect are fixed to one entity, regardless of assessment year. In order to update these please select the 'Manage Entity' setting in the 'Assessment Portal'.

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 period

Answers must refer to the reporting period identified in EC3 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 period.