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D1: Stand-Alone Sustainability Report

Maximum Score

5 points

Pillar

Governance

Topic

Management & Policy

Does the entity disclose its sustainability performance via a stand-alone Sustainability Report?

Assessment Instructions

Intent: What is the purpose of this indicator?

This indicator intends to assess the methods of disclosure used by the entity, whether this disclosure is aligned with recognized sustainability reporting frameworks and/or assured by a third party.

Input: How do I complete this indicator?

Select yes or no. If yes, select all applicable sub-options and indicate where the information is disclosed.

Alignment with sustainability reporting framework: Select the sustainability reporting framework(s) that the stand-alone Sustainability Report is aligned with.

To be accepted during validation, the report must include a reference to the applicable sustainability standard. An example of good practice would be to also indicate the degree of alignment with the standard in the open text box underneath the hyperlink (e.g., GRI Standards, Core or Comprehensive).

Reporting level: Select the applicable reporting level. For most listed property companies and REITs, this will be the entity (e.g., the listed/investable vehicle):

  • Entity: related specifically to the named entity, where entity is defined as the investable portfolio for which you are submitting an Assessment response.

  • Group: Related to the group of companies of which the participating entity forms a part.

Reporting year: Provide the reporting year that the report covers. This must, at a minimum, be the 2024 reporting year (financial or calendar).

Third-party verified or assured: Indicate if the report is either verified or assured by a third party using a sustainability-related assurance/verification scheme.

To be accepted in validation, the report must include either a verification or assurance statement, listing the name of the third-party that conducted the review on the environmental, social, and governance data and assurance/verification scheme used.

ISAE 3000 is an example of a commonly used assurance/verification scheme. The Scheme Lists page has a full list of schemes.

Terminology

Assured/Verified

The process of checking data, as well as its collection methods and management systems, through a systematic, independent and documented process against predefined criteria or standards. Assurance/Verification services should be in line with a standard and can only be provided by accredited professionals.

Disclosure

The act of making information or data readily accessible and available to all interested individuals and institutions. Disclosure does not need to be public, but must be external to the reporting entity and cannot be an internal and/or ad hoc communication within the participating entity. 

Standalone sustainability report

A report solely dedicated to sustainability or performance.

Sustainability performance

Indicators of environmental, social, or governance management, implementation, or performance.

Validation: What evidence is required?

Evidence: URL. Ensure that the hyperlink is not outdated and the relevant page is directly accessible. It is possible to provide multiple hyperlinks.

Scoring

Scoring: How does GRESB score this indicator?

Points are awarded based on disclosure of (1) alignment with a sustainability reporting framework and (2) verification or assurance of the sustainability data.

The answer options are validated using the hyperlink(s) collected by GRESB or provided by the constituent. Points are contingent upon the disclosure's validity.

References

ANREV Sustainability Reporting Guidelines

EPRA Best Practice Recommendations in Sustainability Reporting, September 2017

GRI Sustainability Reporting Guidelines, 2016: 202-1; 205-3; 308-2

IIRC Integrated Reporting Framework, 2013

INREV Sustainability Best Practice Guidelines (2016)

SASB, 2018

TCFD, 2018

UN PRI Reporting Framework, 2018

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