D2.2: Integrated Report
Maximum Score
5 points
Pillar
Governance
Topic
Management & Policy
Does the entity disclose its sustainability performance via an integrated 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.
Evidence: URL. Ensure that the hyperlink is not outdated and the relevant page is directly accessible. It is possible to provide multiple hyperlinks.
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.
In order 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 sustainability 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.
Integrated report
A report that is aligned with the requirements of the International Integrated Reporting Council (IIRC) Integrated Reporting Framework (December 2013).
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 Ensure that the hyperlink is not outdated and the relevant page is directly accessible.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 by using the hyperlink(s) collected by GRESB or provided by the constituent. Points are contingent upon the validity of the disclosure.
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.
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