RC3: Sector and Geography
Maximum Score
Not scored
Prefill
Eligible
Validation
Evidence is not required
2026 Updates
None
What is the sector focus of the entity?
Assessment Instructions
Intent: What is the purpose of this indicator?
Describe the sectors and locations of the facility or facilities that comprise the asset. This information is used in combination with Reporting Year (EC4) to describe the entity’s reporting boundary.
Input: How do I complete this indicator?
List all significant facilities that comprise the asset and complete details for each as follows:
Weight GAV: Assign a weight to each facility based on the actual or estimated proportion to the total asset GAV. The total weights of facilities must sum to 100%.
Country: Select from the list of countries (aligned to the UN Standard Country or Area Codes for Statistical Use).
Address: Enter the address of the facility including the number, street, town/city, and region/state. Suggestions will appear in a drop down menu, select the address that applies. Latitude and longitude coordinates will be automatically pre-filled if the address is valid. If the typed address is not found, provide an approximate location (e.g: street name) or enter the latitude and longitude coordinates in the next field.
Latitude and Longitude Coordinates: Enter the latitude and longitude of the facility in the relevant fields. The address coordinates will automatically pre-fill based on the address reported. Coordinates should be provided in decimal degrees.
Sector: Select the appropriate sector by selecting an option from the drop down list or entering by typing a keyword. Only list the facility’s core sector (its main infrastructure service). If there is more than one core sector for the facility,consider splitting it up into multiple facilities with one core sector per facility. The full list of sectors aligns to the EDHECInfra TICCS™ standard Industrial Classifications and the EU Taxonomy.
Lifecycle stage: Select whether the facility is in operation or development.
Reporting boundaries: Select whether the facility is included in the entity’s reporting boundaries.
It is up to the participant to determine the best structure for reporting of facilities since they have the best understanding of their facilities. Multiple small facilities may be grouped into a facility network or similar, particularly if the core sector is the same for the grouped facilities. For example, a network of wastewater pipelines and pumping stations might be grouped into a single sewerage pipe network. Another grouped facility might be a group of rooftop solar installations within a certain region or country.
Primary sector: The asset’s primary sector is determined by the facility table, based on the reported sector(s) of the Asset’s facilities. Assets are assigned a primary sector at the subclass, class or superclass level, according to the following logic:
Subclass: If 75% or more of the facilities belong to a single subclass, the Asset’s primary sector will be that subclass;
Class: If 75% or more of the facilities belong to a single class, the Asset’s primary sector will be that class;
Superclass: If 75% or more of the facilities belong to a single superclass, the Asset’s primary sector will be that superclass;
Diversified: If less than 75% of facilities fall into a single superclass, the Asset’s sector will be ‘Diversified’.
Primary Location: Similarly, the primary location is determined based on the location(s) of its facilities. Assets are assigned a primary location at the country, subregion, region or global level, according to the following logic:
Country: If 59% or more of the facilities are located in a single country, the Asset’s primary location is that country;
Subregion: If 59% or more of the facilities are located in a single subregion, the Asset’s primary location is that subregion;
Region: If 59% or more of the facilities are located in a single region, the Asset’s primary location is that region;
Global: If less than 59% of the Asset’s facilities are located in a single region, the Asset’s primary location will be listed as ‘Globally diversified’.
Note: The country, subregion, region are defined using the UN historical classification of developed and developing regions here. For the online UN M49 Standard please see here.
Terminology
Facility
A site, structure or installation for engaging in an activity that provides infrastructure services.
Gross Asset Value (GAV)
The gross infrastructure value owned by the entity being the 'tangible fixed assets' or 'property, plant and equipment' associated with the infrastructure asset.
GPS coordinates
Location based on the latitude and longitude in decimal degrees DD. eg: Latitude (“52.336424”) - Longitude (“4.884971”). Coordinates can be generated using GPS Coordinates.org
In development
The facility is under development and is not yet ‘in operation’. Typically ‘in development’ means the facility is in the planning, design or construction stages.
In operation
The facility is providing its core service (output) and has commenced earning revenue.
Sector
A group of specific industrial activities and types of physical assets and technologies.
References
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