Reporting entity
Entity Name: ____________
Organization Name (May be same as entity name): ____________
The 2022 SFDR Infrastructure Asset Assessment Reference Guide (“Reference Guide”) accompanies the 2022 SFDR Infrastructure Asset Assessment and is published both as a standalone document and in the GRESB Portal alongside each Assessment indicator. The Reference Guide reflects the opinions of GRESB and not of the European Union. The information in the Reference Guide has been provided in good faith and is provided on an “as is” basis. We take reasonable care to check the accuracy and completeness of the Reference Guide prior to its publication. While we do not anticipate major changes, we reserve the right to make modifications to the Reference Guide. We will publicly announce any such modifications.
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EC1
Reporting entity
Entity Name: ____________
Organization Name (May be same as entity name): ____________
EC2
Nature of ownership
Ownership (Select one)
Public entity (listed on a Stock Exchange)
Specify ISIN: ____________
Private (non-listed) entity
Public-Private Partnership (PPP) entity
Non-profit entity
Government entity
Other: ____________
Legal Entity Identifier (optional): ____________
*Note that some elements of this indicator from 2019 have been moved to RC5.
EC3
Entity commencement date
What is the year of operation commencement?
Year: ____________
EC4
Reporting year
Calendar year
Fiscal year
Specify the starting month Month
RC1
Reporting currency
Values have to be reported in Euro
RC2
Economic size
Gross asset value (required) (in millions): ____________
Revenue (required) (in millions): ____________
Number of full time equivalent (FTE) workers (employees): ____________
Number of full time equivalent (FTE) workers (contractors): ____________
RC3
Sector & geography
![[AssetSectorFocusFacilities]](/images/SFDR/rc3_resized-7da2e5ab.svg)
RC3
RC4
Ancillary activities
Does the entity engage in any ancillary activities, outside the main activity associated with its sector?
Yes
Indicate which of the following activities are undertaken by the entity (multiple options possible)
Maintenance of natural areas (e.g. parks, fields, riparian zones)
Operation of natural areas (e.g. parks, fields, riparian zones)
Maintenance of mobile equipment and plant (e.g. vehicles, mobile machinery, aircraft, rolling stock)
Operation of mobile equipment and plant (e.g. vehicles, mobile machinery, aircraft, rolling stock)
Storage of mobile equipment (e.g. parking, hangars, docks)
Maintenance of civil infrastructure (e.g. tunnels, waterways, roads, tracks, runways)
Operation of civil infrastructure (e.g. tunnels, waterways, roads, tracks, runways)
Maintenance of utility infrastructure (e.g. cables, sewage, drains, pipes)
Operation of utility infrastructure (e.g. cables, sewage, drains, pipes)
Operation of water utility plant (e.g. water collection, storage, treatment)
Operation of waste utility plant (e.g. storage, processing, sorting)
Maintenance of real estate (e.g. terminals, halls)
Maintenance of energy infrastructure (e.g. plant, transmission lines, pipelines)
Fuel and resource extraction (e.g. oil, natural gas, coal mining)
Fuel storage
Fuel processing (e.g. refining, hydrogen production)
Energy distribution and transmission (e.g. natural gas pipelines, district heating)
Electricity generation (e.g. renewable energy generation, power plants)
Electricity storage (e.g. batteries)
Electricity distribution and transmission
Office activities
Network management (e.g. signalling, traffic control, smart grids, toll booths)
Information management (e.g. data processing, servers, smart meters)
Transport of passengers (e.g. transit, baggage handling)
Transport of goods (e.g. cargo handling, distribution)
Storage of goods (e.g. warehousing)
Provision of food and recreational services (e.g. waiting areas, restaurants, hotels, retail)
Provision of care and educational services (e.g. hospitals, clinics, schools)
Provision of security services (e.g. customs, correctional facilities)
Provision of cleaning services (e.g. window washing, rubbish collection)
Construction and development (e.g. major renovations, expansions and refurbishments)
Other: ____________
Indicate which of the ancillary activities are included within the reporting boundary (multiple options possible)
Maintenance of natural areas (e.g. parks, fields, riparian zones)
Operation of natural areas (e.g. parks, fields, riparian zones)
Maintenance of mobile equipment and plant (e.g. vehicles, mobile machinery, aircraft, rolling stock)
Operation of mobile equipment and plant (e.g. vehicles, mobile machinery, aircraft, rolling stock)
Storage of mobile equipment (e.g. parking, hangars, docks)
Maintenance of civil infrastructure (e.g. tunnels, waterways, roads, tracks, runways)
Operation of civil infrastructure (e.g. tunnels, waterways, roads, tracks, runways)
Maintenance of utility infrastructure (e.g. cables, sewage, drains, pipes)
Operation of utility infrastructure (e.g. cables, sewage, drains, pipes)
Operation of water utility plant (e.g. water collection, storage, treatment)
Operation of waste utility plant (e.g. storage, processing, sorting)
Maintenance of real estate (e.g. terminals, halls)
Maintenance of energy infrastructure (e.g. plant, transmission lines, pipelines)
Fuel and resource extraction (e.g. oil, natural gas, coal mining)
Fuel storage
Fuel processing (e.g. refining, hydrogen production)
Energy distribution and transmission (e.g. natural gas pipelines, district heating)
Electricity generation (e.g. renewable energy generation, power plants)
Electricity storage (e.g. batteries)
Electricity distribution and transmission
Office activities
Network management (e.g. signalling, traffic control, smart grids, toll booths)
Information management (e.g. data processing, servers, smart meters)
Transport of passengers (e.g. transit, baggage handling)
Transport of goods (e.g. cargo handling, distribution)
Storage of goods (e.g. warehousing)
Provision of food and recreational services (e.g. waiting areas, restaurants, hotels, retail)
Provision of care and educational services (e.g. hospitals, clinics, schools)
Provision of security services (e.g. customs, correctional facilities)
Provision of cleaning services (e.g. window washing, rubbish collection)
Construction and development (e.g. major renovations, expansions and refurbishments)
Other: ____________
No
RC5
Nature of entity's business
Structure
Corporate
Special Purpose Vehicle (SPV)
Other: ____________
Business Risk (Revenue basis)
Merchant
Concessionary/Contracted
Regulated
Other: ____________
Scope of service
In addition to simply providing the asset, does the entity provide associated services (multiple answers possible)?
Yes
Asset maintenance
Name of Asset Maintainer (May be same as organization name): ____________
Asset operation
Name of Asset Operator (May be same as organization name): ____________
No
RC6
Description of the asset
Provide a description of the entity (max 250 words): ____________
Can the entity upload (as supporting evidence) a photo(s) that represents the asset (for GRESB marketing purposes)?
By uploading an image, you give GRESB permission to credit the image to the Reporting Entity specified in EC1, and to use the image, both in print and digitally, for marketing and communication purposes only.
Yes
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Indicator 1
GHG emissions
Can the entity report on Scope 1 GHG emissions?
Yes
Scope 1 GHG emissions: ____________
No
Explanation (optional): ____________
Can the entity report on Scope 2 GHG emissions?
Yes
Scope 2 GHG emissions: ____________
No
Explanation (optional): ____________
Can the entity report on Scope 3 GHG emissions?
Yes
Scope 3 GHG emissions: ____________
No
Explanation (optional): ____________
Total GHG emissions: ____________
GHG1
Indicator 2
Carbon Footprint
Total GHG emission per (GAV or book value): ____________
GHG2
Indicator 3
GHG intensity of investee companies
Carbon intensity by revenue: ____________
GHG3
Indicator 4
Exposure to companies active in the fossil fuel sector
Is the entity active in the fossil fuel sector?
Yes
No
Explanation (optional): ____________
GHG4
Indicator 5
Share of non-renewable energy consumption and production
Can the entity report on energy consumption?
Yes
Total energy consumption from non-renewable energy sources: ____________
Total energy consumption from renewable energy sources: ____________
Total energy consumption: ____________
Share of non-renewable energy consumption: ____________
No
Explanation (optional): ____________
Can the entity report on energy production?
Yes
Total energy production from non-renewable energy sources: ____________
Total energy production from renewable energy sources: ____________
Total energy production: ____________
Share of non-renewable energy production: ____________
No
Explanation (optional): ____________
GHG5
Indicator 6
Energy consumption intensity per high impact climate sector
Total energy consumption per revenue: ____________
GHG6
Indicator 7
Activities negatively affecting biodiversity-sensitive areas
Does the entity have sites/operations located in or near to biodiversity sensitive areas where activities negatively affect those areas?
Yes
No
Explanation (optional): ____________
BI1
Indicator 8
Emissions to water
Can the entity report on emissions to water?
Yes
Water emissions: ____________
No
Explanation (optional): ____________
WT1
Indicator 9
Hazardous waste and radioactive waste ratio
Can the entity report on hazardous waste generated?
Yes
Hazardous waste: ____________
No
Explanation (optional): ____________
Can the entity report on radioactive waste generated?
Yes
Radioactive waste: ____________
No
Explanation (optional): ____________
Hazardous and radioactive waste generated: ____________
WS1
Indicator 10
Violations of UN Global Compact principles and Organisation for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises
Was the entity involved in violations of the UNGC principles or OECD Guidelines for Multinational Enterprises?
Yes
No
No answer
Explanation (optional): ____________
SE1
Indicator 11
Lack of processes and compliance mechanisms to monitor compliance with UN Global Compact principles and OECD Guidelines for Multinational Enterprises
Does the entity have policies to monitor compliance with the UNGC principles or OECD Guidelines for Multinational Enterprises?
Yes
No
Explanation (optional): ____________
Does the entity have grievance /complaints handling mechanisms to address violations of the UNGC principles or OECD Guidelines for Multinational Enterprises?
Yes
No
Explanation (optional): ____________
SE2
Indicator 12
Unadjusted gender pay gap
Can the entity report on gender pay gap?
Yes
Average unadjusted gender pay gap: ____________%
No
Explanation (optional): ____________
SE3
Indicator 13
Board gender diversity
Can the entity report on board gender diversity?
Yes
Average ratio of female to male board members: ____________%
No
Explanation (optional): ____________
SE4
Indicator 14
Exposure to controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons)
Was the entity involved in the manufacture or selling of controversial weapons (land mines and cluster bombs)?
Yes
No
Explanation (optional): ____________
SE5
Indicator 1
Emissions of inorganic pollutants
Can the entity report on inorganic pollutants?
Yes
Inorganic pollutants: ____________
No
Explanation (optional): ____________
Indicator 2
Emissions of air pollutants
Can the entity report on air pollutants?
Yes
SOx: ____________
NOx: ____________
PM2.5: ____________
PM10: ____________
Ozone (O3): ____________
Lead (Pb): ____________
Mercury (Hg): ____________
Other: ____________
Total: ____________
No
Explanation (optional): ____________
Indicator 3
Emissions of ozone depletion substances
Can the entity report on ozone depletion substances?
Yes
Ozone depletion substances: ____________
No
Explanation (optional): ____________
Indicator 4
Investments in companies without carbon emission reduction initiatives
Does the entity have carbon emission reduction initiatives?
Yes
No
Explanation (optional): ____________
Indicator 5
Breakdown of energy consumption by type of non-renewable sources of energy
Can the entity report on non-renewable sources of energy consumption?
Yes
Coal: ____________
Diesel: ____________
Motor gasoline: ____________
LPG, butane or propane: ____________
Natural gas: ____________
Non-renewable hydrogen: ____________
Non-renewable fuel: ____________
Non-renewable electricity: ____________
Non-renewable steam, heating and cooling: ____________
No
Explanation (optional): ____________
Indicator 6
Water usage and recycling
Can the entity report on water usage and recycling?
Yes
1. Average amount of water consumed and reclaimed
Total water consumed and reclaimed: ____________
Total water consumed and reclaimed per revenue: ____________
2.Water recycling
Percentage of water recycled and reused: ____________%
No
Explanation (optional): ____________
Indicator 7
Investments in companies without water management policies
Does the entity have water management policies?
Yes
No
Explanation (optional): ____________
Indicator 8
Exposure to areas of high water stress
Does the entity have sites located in areas of high water stress without a water management policy?
Yes
No
Explanation (optional): ____________
Indicator 9
Investments in companies producing chemicals
Does the entity produce chemicals and fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006?
Yes
No
Explanation (optional): ____________
Indicator 10
Land degradation, desertification, soil sealing
Does the entity have activities of which cause land degradation, desertification or soil sealing?
Yes
No
Explanation (optional): ____________
Indicator 11
Investments in companies without sustainable land/agriculture practices
Does the entity have a sustainable land/agriculture practices policies?
Yes
No
Explanation (optional): ____________
Indicator 12
Investments in companies without sustainable oceans/seas practices
Does the entity have a sustainable oceans/seas practices policies?
Yes
No
Explanation (optional): ____________
Indicator 13
Non-recycled waste ratio
Can the entity report on non-recycled waste generated?
Yes
Total non-recycled waste generated: ____________
No
Explanation (optional): ____________
Indicator 14
Natural species and protected areas
1. Does the entity have operations that affect threatened species?
Yes
No
Explanation (optional): ____________
2. Does the entity have a biodiversity protection policy covering operational sites owned, leased, managed in, or adjacent to, a protected area or an area of high biodiversity value outside protected areas?
Yes
No
Explanation (optional): ____________
Indicator 15
Deforestation
Does the entity have a deforestation policy?
Yes
No
Explanation (optional): ____________
Indicator 16
Share of securities not issued under Union legislation on environmentally sustainable bonds
Does the entity own securities that are not issued under Union legislation on environmentally sustainable bonds?
Yes
No
Explanation (optional): ____________
Indicator 1
Investments in companies without workplace accident prevention policies
Does the entity have a workplace accident prevention policy?
Yes
No
Explanation (optional): ____________
Indicator 2
Rate of accidents
Can the entity report on rate of accidents?
Yes
Rate of accidents: ____________
No
Explanation (optional): ____________
Indicator 3
Number of days lost to injuries, accidents, fatalities or illness
Can the entity report on number of days lost to injuries, accidents, fatalities or illness?
Yes
Number of workdays lost to injuries: ____________
Number of workdays lost to accidents: ____________
Number of workdays lost to fatalities: ____________
Number of workdays lost to illness: ____________
No
Explanation (optional): ____________
Indicator 4
Lack of a supplier code of conduct
Does the entity have a supplier code of conduct (against unsafe working conditions, precarious work, child labour and forced labour)?
Yes
No
Explanation (optional): ____________
Indicator 5
Lack of grievance/complaints handling mechanism related to employee matters
Does the entity have a grievance/complaints handling mechanism?
Yes
No
Explanation (optional): ____________
Indicator 6
Insufficient whistleblower protection
Does the entity have policies on the protection of whistleblowers?
Yes
No
Explanation (optional): ____________
Indicator 7
Incidents of discrimination
Can the entity report on incidents of discrimination?
Yes
Number of incidents of discrimination reported: ____________
Number of incidents of discrimination leading to sanctions: ____________
No
Explanation (optional): ____________
Indicator 8
Excessive CEO pay ratio
Can the entity report on CEO pay ratio?
Yes
Annual total compensation for the highest compensated individual
________________________
Median annual total compensation for all employees (excluding the highest-compensated individual)
________________________
Annual total compensation for the highest compensated individual/ median annual total compensation for all employees (excluding the highest-compensated individual)
________________________
No
Explanation (optional): ____________
Indicator 9
Lack of a human rights policy
Does the entity have a human rights policy?
Yes
No
Explanation (optional): ____________
Indicator 10
Lack of due diligence
Does the entity have a due diligence process to identify, prevent, mitigate and address adverse human rights impacts?
Yes
No
Explanation (optional): ____________
Indicator 11
Lack of processes and measures for preventing trafficking in human beings
Does the entity have policies against trafficking in human beings?
Yes
No
Explanation (optional): ____________
Indicator 12
Operations and suppliers at significant risk of incidents of child labour
Does the entity have exposure to operations and suppliers at significant risk of incidents of child labour exposed to hazardous work in terms of geographic areas or type of operation?
Yes
No
Explanation (optional): ____________
Indicator 13
Operations and suppliers at significant risk of incidents of forced or compulsory labour
Does the entity have exposure to operations and suppliers at significant risk of incidents of forced or compulsory labour in terms of geographic areas and/or the type of operation?
Yes
No
Explanation (optional): ____________
Indicator 14
Number of identified cases of severe human rights issues and incidents
Can the entity report on human rights issues and incidents?
Yes
Number of cases of severe human rights issues and incidents: ____________
Nature of cases of severe human rights issues and incidents: ____________
No
Explanation (optional): ____________
Indicator 15
Lack of anti-corruption and anti-bribery policies
Does the entity have policies on anti-corruption and anti-bribery consistent with the United Nations Convention against Corruption?
Yes
No
Explanation (optional): ____________
Indicator 16
Cases of insufficient action taken to address breaches of standards of anti-corruption and anti-bribery
Does the entity have identifed insufficiencies in actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery?
Yes
No
Explanation (optional): ____________
Indicator 17
Number of convictions and amount of fines for violation of anti-corruption and anti-bribery laws
Can the entity report the number of convictions and amount of fines for violations of anti-corruption and anti-bribery laws?
Yes
Number of convictions for violations of anti-corruption and anti-bribery laws
________________________
Amount of fines for violations of anti-corruption and anti-bribery laws
________________________
No
Explanation (optional): ____________