Reporting entity
Entity Name: ____________
Organization Name (May be same as entity name): ____________
The 2023 SFDR Infrastructure Asset Assessment Reference Guide (“Reference Guide”) accompanies the 2023 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.
The Reference Guide is not provided as the basis for any professional advice or for transactional use. GRESB and its advisors, consultants and sub‑contractors shall not be responsible or liable for any advice given to third parties, any investment decisions or trading or any other actions taken by you or by third parties based on information contained in the Reference Guide.
Except where stated otherwise, GRESB is the exclusive owner of all intellectual property rights in all the information contained in the Reference Guide.
Except where stated otherwise, GRESB is the exclusive owner of all intellectual property rights in all the information contained in the Reference Guide. While we do not anticipate major changes, we reserve the right to make modifications prior to the official start of the 2023 reporting year and the official release of the 2023 SFDR Infrastructure Asset Assessment. We will publicly announce any such modifications.
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
RC4
EU Taxonomy eligibility and alignment
Can the entity report on EU Taxonomy eligibility and/or alignment?
Yes
Select the applicable economic activity(ies) in which the entity has eligibility and/or has identified alignment:
Environmental protection and restoration activities
% taxonomy aligned: ____________%
Manufacturing
Manufacture of hydrogen
% taxonomy aligned: ____________%
Energy
Electricity generation using solar photovoltaic technology
% taxonomy aligned: ____________%
Electricity generation using concentrated solar power (CSP) technology
% taxonomy aligned: ____________%
Electricity generation from wind power
% taxonomy aligned: ____________%
Electricity generation from ocean energy technologies
% taxonomy aligned: ____________%
Electricity generation from hydropower
% taxonomy aligned: ____________%
Electricity generation from geothermal energy
% taxonomy aligned: ____________%
Electricity generation from renewable non-fossil gaseous and liquid fuels
% taxonomy aligned: ____________%
Electricity generation from bioenergy
% taxonomy aligned: ____________%
Transmission and distribution of electricity
% taxonomy aligned: ____________%
Storage of electricity
% taxonomy aligned: ____________%
Storage of thermal energy
% taxonomy aligned: ____________%
Storage of hydrogen
% taxonomy aligned: ____________%
Manufacture of biogas and biofuels for use in transport and of bioliquids
% taxonomy aligned: ____________%
Transmission and distribution networks for renewable and low-carbon gases
% taxonomy aligned: ____________%
District heating/cooling distribution
% taxonomy aligned: ____________%
Installation and operation of electric heat pumps
% taxonomy aligned: ____________%
Cogeneration of heat/cool and power from solar energy
% taxonomy aligned: ____________%
Cogeneration of heat/cool and power from geothermal energy
% taxonomy aligned: ____________%
Cogeneration of heat/cool and power from renewable non-fossil gaseous and liquid fuels
% taxonomy aligned: ____________%
Cogeneration of heat/cool and power from bioenergy
% taxonomy aligned: ____________%
Production of heat/cool from solar thermal heating
% taxonomy aligned: ____________%
Production of heat/cool from geothermal energy
% taxonomy aligned: ____________%
Production of heat/cool from renewable non-fossil gaseous and liquid fuels
% taxonomy aligned: ____________%
Production of heat/cool from bioenergy
% taxonomy aligned: ____________%
Production of heat/cool using waste heat
% taxonomy aligned: ____________%
Pre-commercial stages of advanced technologies to produce energy from nuclear processes with minimal waste from the fuel cycle
% taxonomy aligned: ____________%
Construction and safe operation of new nuclear power plants, for the generation of electricity or heat, including for hydrogen production, using best-available technologies
% taxonomy aligned: ____________%
Electricity generation from nuclear energy in existing installations
% taxonomy aligned: ____________%
Electricity generation from fossil gaseous fuels
% taxonomy aligned: ____________%
High-efficiency co-generation of heat/cool and power from fossil gaseous fuels
% taxonomy aligned: ____________%
Production of heat/cool from fossil gaseous fuels in an efficient district heating and cooling system
% taxonomy aligned: ____________%
Water supply, sewerage, waste management and remediation
Construction, extension and operation of water collection, treatment and supply systems
% taxonomy aligned: ____________%
Renewal of water collection, treatment and supply systems
% taxonomy aligned: ____________%
Construction, extension and operation of waste water collection and treatment
% taxonomy aligned: ____________%
Renewal of waste water collection and treatment
% taxonomy aligned: ____________%
Collection and transport of non-hazardous waste in source segregated fractions
% taxonomy aligned: ____________%
Anaerobic digestion of sewage sludge
% taxonomy aligned: ____________%
Anaerobic digestion of bio-waste
% taxonomy aligned: ____________%
Composting of bio-waste
% taxonomy aligned: ____________%
Material recovery from non-hazardous waste
% taxonomy aligned: ____________%
Landfill gas capture and utilisation
% taxonomy aligned: ____________%
Transport of CO2
% taxonomy aligned: ____________%
Underground permanent geological storage of CO2
% taxonomy aligned: ____________%
Transport
Passenger interurban rail transport
% taxonomy aligned: ____________%
Freight rail transport
% taxonomy aligned: ____________%
Urban and suburban transport, road passenger transport
% taxonomy aligned: ____________%
Operation of personal mobility devices, cycle logistics
% taxonomy aligned: ____________%
Freight transport services by road
% taxonomy aligned: ____________%
Inland passenger water transport
% taxonomy aligned: ____________%
Inland freight water transport
% taxonomy aligned: ____________%
Retrofitting of inland water passenger and freight transport
% taxonomy aligned: ____________%
Sea and coastal freight water transport, vessels for port operations and auxiliary activities
% taxonomy aligned: ____________%
Sea and coastal passenger water transport
% taxonomy aligned: ____________%
Retrofitting of sea and coastal freight and passenger water transport
% taxonomy aligned: ____________%
Infrastructure for personal mobility, cycle logistics
% taxonomy aligned: ____________%
Infrastructure for rail transport
% taxonomy aligned: ____________%
Infrastructure enabling low-carbon road transport and public transport
% taxonomy aligned: ____________%
Infrastructure enabling low carbon water transport
% taxonomy aligned: ____________%
Low carbon airport infrastructure
% taxonomy aligned: ____________%
Construction and real estate activities
Construction of new buildings
% taxonomy aligned: ____________%
Renovation of existing buildings
% taxonomy aligned: ____________%
Installation, maintenance and repair of energy efficiency equipment
% taxonomy aligned: ____________%
Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)
% taxonomy aligned: ____________%
Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings
% taxonomy aligned: ____________%
Installation, maintenance and repair of renewable energy technologies
% taxonomy aligned: ____________%
Acquisition and ownership of buildings
% taxonomy aligned: ____________%
Information and communication
Data processing, hosting and related activities
% taxonomy aligned: ____________%
Investments with an environmental objective aligned with the EU Taxonomy
% taxonomy aligned: ____________%
Select the applicable entity's investment eligibility and alignment on the EU Taxonomy 3 KPIs:
Turnover
% taxonomy aligned: ____________%
CapEx
% taxonomy aligned: ____________%
OpEx
% taxonomy aligned: ____________%
Provide applicable evidence (optional)
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
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: ____________
Explanation (optional): ____________
GHG1
Indicator 2
Carbon Footprint
Total GHG emission per (GAV or book value): ____________
Explanation (optional): ____________
GHG2
Indicator 3
GHG intensity of investee companies
Carbon intensity by revenue: ____________
Explanation (optional): ____________
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 6
Energy consumption intensity per high impact climate sector
Is the entity associated with high impact climate sector?
Yes
Total energy consumption per revenue: ____________
No
Explanation (optional): ____________
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 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 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
Has the entity 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): ____________