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D9: Policy on Environmental Issues

Maximum Score

4 points

Pillar

Governance

Topic

Management & Policy

Does the entity have a policy or policies that address environmental issues?

Assessment Instructions

Intent: What is the purpose of this indicator?

Policies on environmental issues assist organizations with incorporating sustainability criteria into their business practices. Disclosing these policies can assure investors and other stakeholders that the entity's sustainability processes and procedures are robust.

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 if the disclosure(s) contains either:

  • An online policy document (PDF), describing the organization’s efforts towards solving environmental issues; OR

  • A separate webpage with a header that includes the word “Policy” detailing the company’s approach to environmental issues; OR

  • A disclosure within an Annual Report/filing, with a description of the business’ approach towards environmental initiatives. At a minimum this must consist of three paragraphs, detailing separate environmental issues.

Examples of environmental topics include, but are not limited to biodiversity and habitat, climate change adaptation, waste management, environmental attributes of building materials.

Best practice disclosures includes an easily accessible online PDF document, signed by the chief executive officer or approved by the board, outlining the process and methods by which the listed property company or REIT applies and upholds its environmental management practices and processes.

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 Issues

The impact on living and non-living natural systems, including land, air, water and ecosystems. This includes, but is not limited to biodiversity, transport, contamination, GHG emissions, energy, water, waste, natural hazards, supply chain environmental standards, and product and service-related impacts, as well as environmental compliance and expenditures.

Policy

Defines a commitment, direction or intention as formally adopted by the entity.

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?

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

The United Nations Framework Convention on Climate Change, 1994 Global Reporting Initiative

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

GRI Sustainability Reporting Standards (2016): GRI, 301, 302, 303, 304, 305, 306, 307; GRI, 416

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