SE5: Human Capital

Maximum Score

1.5 points

Input Method

Assessment Portal

Prefill

Eligible

Scoring method

Static

Validation

Evidence is manually validated

2026 Updates

Yes

---

Does the entity monitor human capital metrics?

Assessment Instructions

Intent: What is the purpose of this indicator?

This indicator identifies the metrics the entity uses to monitor human capital at both the governance and workforce levels. Strong human capital performance is increasingly important to investors, supporting better decision-making and enhancing the entity’s long-term competitiveness.

Input: How do I complete this indicator?

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

GRESB does not require the gender ratio of personnel to total 100%.

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:

• Supporting narrative to add context to the information provided;

• Challenges the entity faces in addressing human capital gaps;

• Policies and targets to strengthen human capital in the long-term;

• Any other relevant information, monitoring processes, and/or calculation methods.

Terminology

Age group distribution

Percentage of a population, at each age.

Board tenure

Refers to the period or term of an entity’s board of directors.

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.

Gender pay gap

A calculated measure of differences in average hourly earnings between gender groups. Disclosing gender and pay data without calculating the gap is not equivalent.

Gender ratio

Proportion of one gender to another in a given population.

Governance body

Committee or board responsible for the strategic guidance of the entity, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders. Examples of governance bodies may include Board of Directors and Non-Executive Directors.

International background

The breakdown of nationalities of an organizations' workforce. GRESB primarily considers nationality to refer to an individual’s country of origin.

Socioeconomic background

Combined measure of sociological and economic background of a person. Examples of relevant metrics include, but are not limited to, income, education, employment, community safety, and social support.

Validation: What evidence is required?

Evidence

The evidence provided will be subject to manual validation.

The provided evidence must indicate that the entity monitored human capital metrics for the selected parties. Acceptable evidence includes data visuals, excerpts from sustainability reports, internal tracking tools, or internal data summaries. Entities may also provide a formal narrative on corporate letterhead describing how the selected metrics are monitored. Sensitive information may be redacted, provided the submitted materials clearly demonstrate that the requirements have been met.

Validation Basics

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.

Evidence: The evidence is manually validated and assigned a multiplier, according to the table below. The evidence must support the validation requirements.

If any requirements are not met, the evidence may be partially accepted or not accepted depending on the level of alignment with the requirements.

Validation status	Multiplier
Accepted	2/2
Partially Accepted	1/2
Not Accepted	0

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

Scoring Basics

---

References

EPRA Best Practices Recommendations on Sustainability Reporting, 3rd version, September 2017: 5.1

GRI Sustainability Reporting Standards (2016): 102-22

RobecoSAM Corporate Sustainability Assessment 2017: 3.1.3

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.

Currently, there are no GRESB Solution Providers associated with this indicator.

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.