D2.1: Section in Annual Report
Maximum Score
5 points
Pillar
Governance
Topic
Management & Policy
Does the entity disclose its sustainability performance via an annual 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) to which the annual report is aligned.
To be accepted during validation, the report must include a reference to the applicable standard. An example of good practice is to indicate the degree of alignment with the standard in the open text box underneath the hyperlink (e.g., GRI Standards, Core or Comprehensive).
ANREV Sustainability Reporting Guidelines: The document upload must contain evidence of alignment with the ANREV Sustainability Guidelines framework.
ERPA sBPR: The document upload must contain evidence of alignment with the European Public Real Estate (EPRA) Sustainability Best Practices Recommendations (sBPR) framework.
GRI Standards: The document upload must contain evidence of alignment with the Global Reporting Initiative (GRI) Standards framework.
IIRC Framework: The document upload must contain evidence of alignment with the International Integrated Reporting Council (IIRC) Integrated Reporting Framework (December 2013).
INREV Framework: The document upload must contain evidence of alignment with the INREV Sustainability Best Practice Guidelines (2016).
PRI Reporting Framework: The document upload must contain evidence of alignment with the UN PRI Reporting Framework (2018).
SASB Standards: The document upload must contain evidence of alignment with the Sustainability Accounting Standards Board (October 2018).
TCFD Recommendations: The document upload must contain evidence of alignment with the recommendations of Task force on climate-related financial disclosures (2018).
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 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 ESG 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
Annual report
A yearly record of an entity’s financial performance that is distributed to investors under applicable financial reporting regulations.
This can also be a 10-k.
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.
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.
D2.1 and D2.2 are first benchmarked and scored individually. The two scores are then added up and capped at a maximum of 5 points.
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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