Development Asset-Specific Scoring

Understand scoring methodology specific to the Infrastructure Development Asset Assessment.

Materiality-Based Scoring

GRESB uses materiality‑based scoring across the Asset Assessment. This process ensures that all assets are assessed and scored based on the sustainability issues that are most material to their circumstances. It also reduces the reporting burden by removing the need to report on issues with little to no material significance to the participant.

Materiality Factors and Sustainability Issues

The GRESB Materiality Assessment (indicator RC6) and additional information derived from the Entity & Reporting Characteristics indicators (RC2, RC3, and RC4) determine the relevance of 35 sustainability issues across the assessment. The relevance level of each sustainability issue then determines its scoring weight.

An asset’s sustainability issue weightings are displayed at the bottom of the indicator in the GRESB Portal.

Materiality	Weighting
No relevance	0
Low relevance	0
Medium relevance	1
High relevance	2

Issues of ‘no’ or ‘low’ relevance are deemed non-material and receive no score in the assessment and are effectively removed from consideration. Issues of ‘medium’ and ‘high’ relevance are scored proportionally, with weights of one and two, respectively.

• For example, for entities in the primary sector ‘Renewable power: Solar power generation,’ the issue ‘Air pollution’ is of ‘No relevance’ and does not need to be considered by entities in this sector in the Assessment.

• On the other hand, for entities in the primary sector ‘Power generation x-Renewables: Independent Power Producers: Gas-Fired Power Generation’, ‘Air pollution’ is of ‘High relevance’ and will have a greater scoring impact across the assessment.

Once each of the ESG issues has been assigned a materiality weighting (relevance), these apply to certain indicators in slightly different ways.

• All indicators: Each indicator is directly tied to an ESG issue or is specifically catered for construction-related activities; as such, the materiality weighting of 0, 1, or 2, applies to its entire maximum score. This means that the weight of each indicator within overall GRESB Score is redistributed proportionately across the entire assessment. GRESB often refers to this concept as ‘dynamic materiality.’

• Note for indicators RM2.1 and RM2.2: Materiality determines these indicators’ maximum scores and sub-option scoring weights. This means that within these indicators, each sub-option (i.e., ‘Child labor’ or ‘Community development’ in PO2) is also associated with a materiality/relevance level of 0, 1 or 2.

Materiality and Scoring Tool

Participants can model an entity’s materiality results and their scoring implications using the Materiality and Scoring Tool. This tool, which models the GRESB Materiality Assessment of indicator RC7, contains the following information:

• Each indicator’s E, S, and G designation

• Each indicator’s default maximum score

• Each indicator's maximum score, once materiality is applied

• Each indicator’s weight in its respective Aspect and Component

• Details on how the materiality weightings are assigned based on materiality factor responses

• Sector definitions and sector-specific output metrics

2026 Materiality Tool How to Use the Materiality Tool

Performance Tables

Indicators HS1-3 require participants to input quantitative data into a table. For these indicators, scoring depends on the values input to certain cells. Scored cells are shaded to indicate their scoring impact. For details on which cells are scored and how, please refer to the indicator-specific requirements in this document.