LE2: Sustainability Objectives

Maximum Score

1 point

Input Method

Assessment Portal

Prefill

Not eligible

Scoring method

Static

Validation

Evidence not validated

2026 Updates

None

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Does the entity have sustainability objectives?

Assessment Instructions

Intent: What is the purpose of this indicator?

This indicator evaluates how the entity sets clear, measurable objectives to advance sustainability performance. Defining these objectives helps organizations identify their most material issues and integrate sustainability, resilience, and efficiency considerations into everyday management and long-term strategic planning.

Input: How do I complete this indicator?

Select yes or no. If yes, select all applicable sub-options.

URL: When selecting "Publicly available," it is mandatory to include a hyperlink. The link will only be used for reporting purposes. Ensure that the hyperlink is not outdated and that the relevant page can be accessed within two steps. The URL should demonstrate the existence of publicly available sustainability objectives for each of the objectives selected.

Open text box: The content of this open text box is not used for scoring, but will be included in the Benchmark Report. Participants should use this open text box to communicate on the following:

1. The scope of the objectives. The text should identify key sustainability priorities and issues relevant to the entity. If applicable, explain how these objectives relate to specific elements of the entity’s overall business strategy. Sustainability objectives can relate to quantifiable goals or to strategic developments.

2. Defined timeframes for objectives. The text should include a description indicating whether the objectives are short-term (one to two years), medium-term (two to three years), or long-term (more than three years).

3. Explanation of the extent of integration of sustainability objectives with business strategy and next steps to foster further alignment.

Terminology

Environmental objectives

Governance objectives

Overall goals arising from policies that an entity sets itself to achieve regarding relevant governance issues, such as bribery and corruption, cybersecurity, or board composition. These objectives should be quantifiable and correlated with the entity's ambitions.

Health and well-being

“Health is a complete state of physical, mental and social well-being, not merely the absence of disease or infirmity” (WHO). Health & well-being is impacted by genetics and individual behavior as well as environmental conditions. Particularly relevant to GRESB stakeholders are the social determinants of health, which are the “conditions in which people are born, grow, work, live and age, and the wider set of forces and systems shaping the conditions of daily life.” These are the conditions that enable or discourage healthy living. This could include issues such as physical activity, healthy eating, equitable workplaces, maternity and paternity leave, access to healthcare, reduction in toxic exposures, etc.

Human capital

Human capital refers to the knowledge, culture, skills, experience, and overall contributions of an organization’s workforce. It encompasses strategies for fairly attracting, developing, and retaining talent, fostering a productive and engaged workplace, and ensuring fair and effective workforce management. Many organizational approaches can contribute to human capital objectives, including talent development & advancement; skills-based hiring & development; and diversity, equity, and inclusion.

Social objectives

Overall goals arising from policies that an entity sets itself to achieve regarding relevant social issues, such as customer satisfaction, employee engagement, or stakeholder relations. These objectives should be quantifiable and correlated with the entity's ambitions.

Sustainability objectives

Strategic priorities and key topics for the management and/or improvement of sustainability, resilience, and efficiency issues.

Validation: What evidence is required?

Evidence not validated.

Scoring

Scoring: How does GRESB score this indicator?

The scoring of this indicator is equal to the sum of the fractions assigned to the selected options and respective sub-options, multiplied by the total score of the indicator.

Open text box: The open text box is not scored and is for reporting purposes only.

Scoring Basics

Frequently Asked Questions

I don't have documented human capital objectives to report in indicator LE2. Does this mean I can't answer LE4?

No. While LE2 asks about formal objectives, LE4 (Sustainability, Climate-related, and/or Human Capital Senior Decision Maker) asks about responsibility. You can still answer LE4 if you have individuals or senior leaders responsible for human capital matters, even if those responsibilities aren't tied to specific objectives.

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References

EPRA Best Practices Recommendations on Sustainability Reporting, 3rd version, September 2017: 5.7, Analysis

SASB (March 2016)-Real Estate Owners, Developers & Investment Trusts: IF0402-05

Get Support: Solution Providers

GRESB Solution Providers are independent, third-party organizations within the GRESB Partner network that offer specialized products, tools, and services to support sustainability performance outside the GRESB Assessment process.

The organizations below deliver commercially available solutions designed to help drive improvement for this indicator. Engagement is managed directly between the reporting entity and the Solution Provider.

GRESB will continue to update this section as the GRESB Solution Provider network grows. Please check back regularly to find GRESB Solution Providers who can support your sustainability performance.

See Directory Profile