D12: Long-Term Performance Improvement Targets


Maximum Score

3.5 points

Pillar

Environment

Topic

Management & Policy

Does the entity have long-term performance improvement targets?

Assessment Instructions

Intent: What is the purpose of this indicator?

This indicator intends to assess the entity's environmental performance targets. Environmental performance targets help guide organizations toward measurable improvements and support the integration of sustainability into day-to-day operations.

Input: How do I complete this indicator?

Select yes or no. If yes, disclose where the online information can be found.

Points will be awarded (i.e., the entity is considered to have a long-term target) if it fulfills the following criteria:

  • The target is measurable and refers to the entity's environmental performance improvement

  • The target projects three or more years into the future

A best practice example would include:

  • Alignment with a recognized national or global standard, e.g, the Science Based Targets initiative.

  • An accompanying action plan or policy document detailing how to achieve the set targets

Terminology

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. 

Environmental resource

A material, service or information from the environment that is valuable to society. Some resources are renewable, or infinite, and some are non-renewable, or finite.

Long-term performance improvement targets

A target that projects three or more years into the future, with the purpose of improving the portfolio’s performance through a reduction of any energy or water consumption, GHG emissions or waste to landfill, or an increase in data or building certifications coverage.

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 Ensure that the hyperlink is not outdated and the relevant page is directly accessible.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 to each selected checkbox option and are then aggregated to calculate the indicator’s final score.

It is not necessary to select all answer options in order to obtain the maximum score for this question.

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.


References

EPRA Best Practices Recommendations on Sustainability Reporting, 3rd version, (September 2017): 7.9, Narrative on performance

Recommendations of the Task Force on Climate-Related Financial Disclosures (June 2017): Metrics and Targets- C

The Science Based Targets Initiative (2016)

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