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?
If this entity previously submitted an SFDR Fund Assessment the 'Current Enterprise Value' and 'Current Value of Investment' are pre-filled with last year's figures. After review, these figures can be copied to the 'Last Year' values and amended for the 'Current Year' values as appropriate.
Provide additional context for the answer provided (not validated, for reporting purposes only)
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Assessment Instructions
Intent: What is the purpose of this indicator?
The SFDR Infrastructure Fund Assessment requires participants to report on Entity and Reporting Characteristics only. In contrast, the Principal Adverse Impact (PAIs) metrics such as Energy, GHG, Water, and Waste performance are collected at the asset level, and are then aggregated to the fund level to populate the SFDR Infrastructure Fund Report.
To facilitate this process, the RC6 indicator utilizes the Portfolio Assets Table which captures the entity's portfolio of underlying investments in infrastructure assets. The table captures the Enterprise Value and the Current Value of Investment across both the current and previous reporting years to facilitate the aggregation required for the SFDRs year-on-year comparison. The information reported in the Portfolio Assets Table is then used to calculate the entity's % of ownership in each asset by dividing the Current Value of Investment by the Enterprise Value of each underlying asset as per the calculations detailed in Annex 1 of the SFDR Delegated Regulation. This % of ownership value is then used to calculate associated aggregations from the asset to the fund level for the PAIs that require a % of ownership value in their calculation. Other aggregated metrics present in the SFDR Fund Benchmark Report, such as % coverage or EU Taxonomy information, are aggregated by looking at the asset weight as a proportion of the current value of investments. Averages in the fund benchmark report are to be intended as of weighted average (i.e. Indicator 5 of Table 1).
Input: How do I complete this indicator?
Pre-fill: The Table will be prefilled with assets that were connected in 2025 in the GRESB Infrastructure Fund Assessment. It is very important to review the table carefully, with particular attention to the weightings assigned. Participants have the option to delete, edit or add assets to the table, if necessary.
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).
It is mandatory for participants to list and complete details for ALL infrastructure assets (operational and greenfield) held by the Fund, as at the end of the reporting year (identified in EC4), irrespective of whether they are participating in the 2026 GRESB Asset Assessment or not.
The Table includes the following columns:
Asset name: The name of the asset entity. This should align with the entity name of the asset reporting to GRESB in the 2026 SFDR Infrastructure Asset Assessment (as recorded in the EC1 indicator of the Asset Assessment).
Asset 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 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).
% Ownership: Enter the fund’s % ownership share in the asset as a proportion of the asset’s total GAV i.e the fund’s investment in the asset divided by the asset’s total GAV. Please note that this does not apply to the PAI aggregations as the SFDR requires the Current Value of Investment/Enterprise Value as the relevant metric for ownership.
Enterprise value (Euros): Means the sum, at fiscal year-end, of the market capitalisation of ordinary shares, the market capitalisation of preferred shares, and the book value of total debt and non-controlling interests, without the deduction of cash or cash equivalents. The value should be reported in absolute terms eg: €1,250,658.
Current value of investment (Euros): Means the value in EUR of the investment by the financial market participant in the investee company. The value should be reported in absolute terms eg: €1,250,658.
Last Year Enterprise value (Euros): Means the sum, at fiscal year-end, of the market capitalisation of ordinary shares, the market capitalisation of preferred shares, and the book value of total debt and non-controlling interests, without the deduction of cash or cash equivalents. The value refers to the previous reporting year and should be reported in absolute terms eg: €1,250,658.
Last Year Current value of investment (Euros): Means the value in EUR of the investment by the financial market participant in the investee company in the previous year. The value should be reported in absolute terms eg: 1,250,658€.
Contact name: Provide the name of the contact person for the asset entity.
Email: Provide the email address for the contact person for the asset entity.
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 and/or SFDR 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 for the GRESB and/or SFDR Asset Assessment.
Confirmed - The 'connection request' has been approved by the Account Manager for the Asset Assessment.
Rejected - The 'connection request' has been declined by the Account Manager for the Asset Assessment.
Assessment Status: The Table includes the asset's status of completion. This will only be revealed for assets which 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 Asset Assessment.
Submitted - The asset has completed and submitted their 2026 GRESB SFDR Asset Assessment.
X% complete - The percentage reflects what portion of the Asset Assessment has been completed. This can be used to track progress.
The 'Connect' button should be selected if the reporting entity wants to create a connection to an existing GRESB Asset Assessment or invite someone to respond for the Asset. Once selected, there are four options (with supporting guidance) to follow in order to Connect. Only select 'Connect' if the asset intends to participate in the Asset Assessments, otherwise leave the status at 'Not Connected'.
What happens once a connection request has been sent:
If the request was sent to an existing GRESB Asset Assessment, 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 Asset 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.
Terminology
Asset in development
Refers to an investment in a new asset that has some level of development or construction requirement and risk.
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.
References
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