Reporting entity
Entity Name: ____________
Organization Name (May be same as entity name): ____________
The information in this document has been provided in good faith and on an “as is” basis. While we do not anticipate major changes, we reserve the right to make modifications prior to the official start of the 2021 reporting period on April 1 and the official release of the 2021 Infrastructure Fund and Asset Assessments. We will publicly announce any such modifications.
Mission-driven and investor-led, GRESB is the environmental, social and governance (ESG) benchmark for real assets. We work in collaboration with the industry to provide standardized and validated ESG data to the capital markets. The 2020 Real Estate benchmark covers more than 1,200 property companies, real estate investment trusts (REITs), funds, and developers. Our coverage for Infrastructure includes 544 infrastructure funds and assets. Combined, GRESB represents USD 5.3 trillion AUM. More than 120 institutional and financial investors use GRESB data to monitor their investments, engage with their managers, and make decisions that lead to a more sustainable and resilient world.
For more information, visit gresb.com. Follow @GRESB on Twitter.
In 2020, the Infrastructure Assessments were split into separate Management and Performance Components. This structure allows entities to complete either or both components. Entities starting off on their sustainability journey are thus able to first develop their data collection processes before reporting performance data.
For 2021, the Infrastructure Assessments have been kept stable with relatively few changes. The Resilience Module, which was optional in previous years, has been integrated into the Assessments and is now mandatory, thus facilitating TCFD reporting for all participants. We will continue to shift the emphasis and scoring from management and transparency to performance. We are also looking to provide new data and analytical tools in the portal including addressing coming EU regulations and SDG reporting.
For more information about the 2021 Assessments development process, click here.
GRESB offers first-time participants the option to not disclose their Assessment results to their investors. This first year "Grace Period" allows companies and funds a year to familiarize themselves with the GRESB reporting and assessment process without externally disclosing their results to GRESB Investor Members.
While Grace Period participant names are disclosed to GRESB Investor Members, Investor Members are not able to request access to Grace Period participant results.
First-time participants wishing to opt for the Grace Period can select the option from the settings section in the Assessment Portal.
Data collected through the GRESB Infrastructure Fund and Asset Assessments is only disclosed to the participants themselves and:
All data provided to GRESB is strictly confidential and will only be disclosed to participants’ investors, with their explicit consent.
The GRESB Infrastructure Fund and Asset Assessments will be available in the GRESB Portal on April 1, 2021. The submission deadline is July 1, 2021, providing participants with a three-month window to complete the Assessment. This is a fixed deadline and GRESB will not accept submissions received after this date. GRESB validates and analyzes all participants’ Assessment submissions.
In 2020 we introduced a Review Period in the Assessment cycle to further strengthen the reliability of our Assessments and benchmark results. We will provide this process again in 2021 starting on September 1, when preliminary individual GRESB results will be made available to all participants. The Review Period will run for one month. During the Review Period, participants will be able to submit a review request to GRESB using a dedicated form. The final results will be launched to both participants and Investor Members on October 1. Public Results events and other results outputs will be scheduled in October and November.
For more information about the 2021 Assessment timeline, click here.
A Response Check is a high-level check of a participant’s GRESB Infrastructure Fund or Asset Assessment by the GRESB team, taking place prior to submission. It minimizes the risk of errors that could adversely impact Assessment results. The Response Check fee is €1750 EUR (exclusive of VAT).
The 2021 Infrastructure Fund and Asset Assessments will be accompanied by indicator-specific Guidance that explains:
The written Reference Guide will be published on the GRESB website during the first week of March 2021. Starting April 1, 2021, guidance is also available in the GRESB Portal through pop-up fields next to each indicator. GRESB customer support service is open year round.
The 2021 Assessment development process indicated that the topics covered are material to stakeholders across the board. After the structural changes implemented in 2020, the focus has been on consolidating the existing Assessments and ensuring that the Resilience Module was integrated into the Assessment appropriately.
The changes in the Management Component have been limited to small amendments to indicators to provide respondents with more appropriate reporting options, and the integration of the Resilience Module in existing indicators and through the addition of five new indicators in the Risk Management aspect. This will enable all participants to align to TCFD reporting requirements.
The changes in the Performance Component have been focused on providing a better reporting experience for participants, by simplifying some metrics and adding others to support specific sectors in their ESG reporting.
The most substantial change to the Infrastructure Asset Assessment comes from the addition of a Development Component, due to be released in February 2021. This new component will enable assets under development (either in the design or construction phase) to report their management and performance. The Development Component will allow asset managers and investors to benchmark projects and understand their construction performance and the performance they expect once they are operational.
The Asset Assessment will comprise of:
All work on the 2021 Assessments was undertaken with the support and input of the Infrastructure Advisory Board (IAB), the Infrastructure Benchmark Committee (IBC) and the Industry Working Group on New Developments (IWG ND).
For more information, please see our webpage.
Integration of Resilience ModuleThe Resilience Module, which was previously optional, has been integrated into the Management Component. Five new indicators have been added to the aspect Risk Management and changes have been made to two indicators in the Leadership aspect. |
Minor changes to indicatorsMinor changes have been made to a few indicators to add some new options or to restructure them for better validation. |
| LE2 |
ESG leadership commitments - New commitments addedDescription: New commitments have been added under “General ESG commitments: Commitments that are publicly evidenced and do not oblige the organization to take action” and “Formal environmental issue-specific commitments: Commitments that are publicly evidenced and oblige the organization to take action”. Rationale for change: This allows entities that have made a commitment to these initiatives to report them to investors. Impact of change: Small increase in reporting burden to provide meaningful information to investors. |
| LE4 |
Individual responsible for ESG objectives - Resilience integratedDescription: The indicator has been restructured. It is now split between ESG and climate-related issues so that entities can provide different contact details for each topic. Rationale for change: This indicator change is part of the integration of the Resilience Module and is aligned with the TCFD recommended disclosures. Impact of change: Small increase in reporting burden that allows entities to report according to TCFD reporting recommendations. |
| LE5 |
ESG senior decision maker - Resilience integratedDescription: The indicator has been restructured. It is now split between ESG and climate-related issues so that entities can provide different contact details for each topic. Rationale for change: This indicator change is part of the integration of the Resilience Module and is aligned with the TCFD recommended disclosures. Impact of change: Small increase in reporting burden that allows entities to report according to TCFD reporting recommendations. |
| RM2.1 |
Environmental risk assessments - Restructured for simpler validationDescription: The options that can be selected as elements of a risk assessment have been changed and are now listed as radio buttons (i.e., an entity can only select one instead of multiple). Rationale for change: This change simplifies the validation of the supporting evidence and aligns with the ISO 31000 Risk Management standard. Impact of change: No change in reporting burden. |
| RM2.2 |
Social risk assessments - Restructured for simpler validationDescription: The options that can be selected as elements of a risk assessment have been changed and are now listed as radio buttons (i.e., an entity can only select one instead of multiple). Rationale for change: This change simplifies the validation of the supporting evidence and aligns with the ISO 31000 Risk Management standard. Impact of change: No change in reporting burden. |
| RM2.3 |
Governance risk assessments - Restructured for simpler validationDescription: The options that can be selected as elements of a risk assessment have been changed and are now listed as radio buttons (i.e., an entity can only select one instead of multiple). Rationale for change: This change simplifies the validation of the supporting evidence and aligns with the ISO 31000 Risk Management standard. Impact of change: No change in reporting burden. |
| RM3 |
Resilience of strategy to climate-related risks - New indicatorDescription: Added new indicator on resilience of strategy to climate-related risks Rationale for change: This indicator is part of the integration of the Resilience Module and is aligned with the TCFD recommended disclosures. Impact of change: Small increase in reporting burden that allows entities to report according to TCFD reporting recommendations. |
| RM4.1 |
Transition risk identification - New indicatorDescription: Added new indicator on identification of climate-related transition risks Rationale for change: This indicator is part of the integration of the Resilience Module and is aligned with TCFD reporting recommendations. Impact of change: An increase in reporting burden that allows entities to report according to TCFD reporting recommendations. |
| RM4.2 |
Transition risk impact assessment - New indicatorDescription: Added new indicator on assessment of climate-related transition risks. Rationale for change: This indicator has been added as part of the integration of the Resilience Module and is aligned with TCFD reporting recommendations. Impact of change: An increase in reporting burden that allows entities to report according to TCFD reporting recommendations. |
| RM4.3 |
Physical risk identification - New indicatorDescription: Added new indicator on identification of climate-related physical risks. Rationale for change: This indicator has been added as part of the integration of the Resilience Module and is aligned with TCFD reporting recommendations. Impact of change: An increase in reporting burden that allows entities to report according to TCFD reporting recommendations. |
| RM4.4 |
Physical risk impact assessment - New indicatorDescription: Added new indicator on assessment of climate-related physical risks. Rationale for change: This indicator has been added as part of the integration of the Resilience Module and is aligned with TCFD reporting recommendations. Impact of change: An increase in reporting burden that allows entities to report according to TCFD reporting recommendations. |
| SE1 |
Stakeholder engagement program - New option addedDescription: A new option has been added to the checklist “elements of the stakeholder engagement program”. Rationale for change: This allows entities to better report how their stakeholder engagement program is structured. Impact of change: Very small increase in reporting burden. |
| SE2 |
Supply chain engagement program - New option addedDescription: A new option has been added to the checklist for “elements of the supply chain engagement program”, and two new issues have been added to the checklist “issues covered by the procurement processes”. Rationale for change: These small changes allow for a more precise reporting of how the entity’s supply chain program is structured. Impact of change: Small increase in reporting burden. |
Output - Indicator now mandatoryAs part of the ongoing work to score performance, the reporting of the “Output” metric for the reporting year will become mandatory for all participants in the Performance Component. This will enable the automatic calculation of output intensities for other indicators to allow for better benchmarking and to facilitate the scoring of performance in the future. |
Energy - Removed tableThe table “Energy generated from fuels” was removed. This table was added in 2020 to enable entities in the Power Generation x-Renewables and Renewable Power sectors to report fuels used in the energy generation process. This was identified as a less relevant set of information and has therefore been removed. |
Water - Water quality table addedA new table “Discharge water quality” has been added to the indicator WT2 “Water outflows / discharges”. This table was added to better align with GRI, and to provide relevant information to investors on a potential ESG risk. Only the quality of water discharged to natural bodies of water (i.e., sensitive waterways) will need to be reported. |
Waste - Generation metrics addedNew metrics have been added to the table “Generation/import”. This will allow entities to provide more granular information to investors on the produced or imported waste and is aligned to several existing legislative frameworks. |
Other - Minor changes to tablesAll tables in the Performance Component were reviewed. In some cases, metrics were reshuffled or subtotals added to make it clearer to participants how metrics are calculated. In some cases, metrics were renamed to make their scope clearer. These minor changes will improve user experience. |
| OI1 |
Output & impact - Output reporting mandatoryDescription: This indicator is now mandatory for all entities reporting to the Performance Component. The only mandatory metric in the indicator is “Output”. Rationale for change: The output metric is used to calculate intensities for the environmental indicator in the Performance Component. Having all entities report on this metric allows for better benchmarking and allows GRESB to score performance in the future. Impact of change: Increase in reporting burden. |
| EN1 |
Performance Indicators - Reporting boundariesDescription: The table “Energy generated from fuels” has been removed. Rationale for change: This table was added in 2020 to enable entities in the Power Generation x-Renewables and Renewable Power sectors to report fuels used in the energy generation process. This was identified as a less relevant set of information and has therefore been removed. Impact of change: Decrease in reporting burden. Energy - New metric “LPG, butane and propane” addedDescription: A new metric has been added to the tables “Energy imported / purchased” and “Energy exported / sold”: “LPG, butane and propane”. Rationale for change: This metric was added as many entities reported this fuel under the “other fuel” option in 2020. Having this metric as a separate option in the table facilitates the reporting process and makes it easier for investors to analyse the reported data. Impact of change: Small increase in reporting burden. Energy - New metric “Biofuels (produced onsite)” addedDescription: A new metric has been added to the table “Energy generated onsite”: “Biofuels (produced onsite)”. Rationale for change: This metric was added to allow the reporting of biofuels generated from internal processes, such as methane during wastewater treatment. Impact of change: Small increase in reporting burden. Energy - New metric “Ocean” addedDescription: A new metric has been added to the table “Energy generated onsite”: “Ocean”. Rationale for change: This metric was added to distinguish generated tidal and wave energy from hydro-electric energy. Impact of change: Small increase in reporting burden. Energy - Subtotals addedDescription: New subtotal metrics have been added to all of the absolute performance tables, indicating the subtotals for renewable and non-renewable energy for each table. Rationale for change: This clarifies which metrics in the tables contribute to the renewable and non-renewable energy consumption tables and gives entities the option to report absolute targets relating to the purchase, generation and export of renewable and non-renewable energy. Impact of change: No increase in reporting burden. |
| GH1 |
Greenhouse gas emissions - Re-ordering of metrics in tableDescription: The metric “Emissions avoided (export of renewable energy)” has been moved to the bottom of the Greenhouse gas emissions table. Rationale for change: The metric is relevant only for entities that export renewable energy but was confused by some participants with offsets. Moving it to the bottom of the table makes it clearer that the metric is not included in the calculation of net emissions. Impact of change: No change in reporting burden. Greenhouse gas emissions: Metric made mandatoryDescription: The metric “Emissions avoided (export of renewable energy)” has been made mandatory for all participants. Rationale for change: The metric is scored for entities in the sector “Renewable Power”. Making the metric mandatory ensures that these entities complete the aspect “Greenhouse Gas Emissions” correctly. Entities not exporting renewable energy can simply enter “0” to this metric. Impact of change: Small increase in reporting burden. Greenhouse gas emissions: New scored metricDescription: The metric “Net emissions intensity (/output)” will be the scored metric for all entities with the exception of entities in the sector “Renewable Power”. Rationale for change: As we move towards scoring of performance, the intensity metrics will enable more meaningful benchmarking. With output becoming a mandatory metric for all entities, all entities reporting the mandatory metrics in the table “Greenhouse gas emissions” in the reporting-year performance column will have the intensity metric for the reporting-year performance calculated automatically. Entities can report targets for the reporting-year and future-year to obtain full points for the indicator Greenhouse Gas Emissions. Impact of change: Increase in reporting burden to facilitate performance scoring. |
| AP1 |
Air pollution - New metric “Ozone-depleting substances” addedDescription: A new metric, “Ozone-depleting substances”, has been added to the performance table. This will focus on the ozone-depleting potential, rather than on the global warming potential of these substances (which can be reported under Greenhouse Gas Emissions). Rationale for change: Ozone-depleting substances are a relevant air pollution metric in several legislations. Impact of change: Small increase in reporting burden. |
| WT2 |
Water outflows / discharges - New table on water quality addedDescription: A new table on the water quality of water discharged to sensitive waterways has been added. Rationale for change: Water quality poses a material ESG risk to discharges and is therefore relevant for investors. Only water discharged to sensitive waterways (groundwater, seawater / brackish water and surface water) should be reported under water quality. Impact of change: Increased reporting burden. Water outflows / discharges - Metric name changeDescription: The metric “Sensitive discharge” has been renamed to “Total discharge to sensitive waterways”. Rationale for change: To make the scope of the metric clearer. Impact of change: No change in reporting burden. Water outflows / discharges - Reordering metricsDescription: The metric “Total discharge to sensitive waterways” has been moved in the table. Rationale for change: The metric “Total discharge to sensitive waterways” is a subtotal of the first three metrics. To make this clearer, the metric has been moved up in the table. Impact of change: No change in reporting burden. |
| WS1 |
Waste - New metrics added to table “Generation/import”Description: New metrics for non-hazardous waste have been added to the table “Generation/import”. These metrics are: “Bituminous mixtures, coal tar & tarred products”, “Concrete, bricks, tiles and ceramics”, “Glass”, “Metals”, “Paper and cardboard”, “Plastic”, “Organic waste”, “Soil, stones and dredging spoil”, “General/other”. Rationale for change: Stakeholders indicated a need for more refined reporting of waste generation and import metrics. These metrics will also allow investors to understand recycling and waste disposal routes better. Impact of change: Increased reporting burden. Waste - Metric “Total generated” removedDescription: The metric “Total generated” has been removed from the table “Generation/Import”. Rationale for change: This metric is a duplicate of “Total disposed” and therefore doesn’t add value to have reported separately. Impact of change: Small reduction in reporting burden. |
| HS1 |
Health & Safety: Employees - Metrics now mandatoryDescription: The metrics “Lost time injuries”, “Total recordable injuries” and “Hours worked” are now mandatory. Rationale for change: These metrics are used to calculate the scored metrics, “Lost time injury frequency rate” and “Total recordable injury frequency rate”. As the metrics are highly material, they have been made mandatory. Impact of change: Increased reporting burden. |
| HS2 |
Health & Safety: Contractors - Metrics now mandatoryDescription: The metrics “Lost time injuries”, “Total recordable injuries” and “Hours worked” are now mandatory. Rationale for change: These metrics are used to calculate the scored metrics, “Lost time injury frequency rate” and “Total recordable injury frequency rate”. As the metrics are highly material, they have been made mandatory. Impact of change: Increased reporting burden. |
| EM2 |
Inclusion & Diversity - Gender pay gap reportingDescription: The gender pay gap can now be reported quantitatively. Rationale for change: The gender pay gap is becoming an increasingly material metric to investors. Impact of change: Small increase in reporting burden |
EC1
Reporting entity
Entity Name: ____________
Organization Name (May be same as entity name): ____________
EC1
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: ____________
*Note that some elements of this indicator from 2019 have been moved to RC5.
EC2
EC3
Entity commencement date
What is the year of operation commencement?
Year: ____________
EC3
EC4
Reporting year
Calendar year
Fiscal year
Specify the starting month Month
EC4
RC1
Reporting currency
Values are reported in Currency
RC1
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): ____________
RC2
RC3
Sector & geography
![[AssetSectorFocusFacilities]](/images/tables/asset_sector_focus_facilities/y2020-ce141ae5.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
RC4
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
RC5
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
RC6
RC7
GRESB materiality assessment
Select the answers applicable to your entity below
Habitat and biodiversity - What is the entity's proximity to ecological habitat?
Containing, overlapping, adjacent
Close (<100m)
Distant (>100m)
Contaminated land - Does the entity have contamination on site?
Yes
No
Physical risk (climate-driven and otherwise) - Is the entity located in an area exposed to climate-related phenomena or natural catastrophes?
Yes
The entity is exposed
Only the surrounding area is exposed
No
Water inflows/withdrawals - What is the scale of the entity's water use/withdrawal and water stress in the location?
High (>1000 Megaliters) water withdrawals in locations with high water stress
High (>1000 Megaliters) water withdrawals in locations with low water stress
Low (<1000 Megaliters) water withdrawals in locations with high water stress
Low (<1000 Megaliters) water withdrawals in locations with low water stress
No withdrawals
Water outflows/discharges - Is there a risk of pollution from discharges to waterways (including groundwater)?
Yes and waterways are in locations with high water stress
Yes but waterways are not in locations with high water stress
No
Light pollution - Does the entity use significant external lighting at night?
Yes and the location is densely populated
Yes but the location is not densely populated
No
Noise pollution - Does the entity emit noise externally?
Yes and the location is densely populated
Yes but the location is not densely populated
No
Number of customers - What is the number of customers?
>100
10-100
<10
Number of users - What is the number of users that physically interact with the asset?
>1000
100-1000
10-100
<10
RC7
Not scored
Management: LeadershipLE1
Entity materiality assessment
Has the entity undertaken an ESG materiality assessment in the last three years?
Yes
Elements covered in the materiality assessment report (multiple answers possible)
Identification of the material ESG issues from the entity's operations
Engagement with relevant stakeholders to identify which issues are material
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
LE1
1.44 points , G
LE2
ESG leadership commitments
Has the entity made a public commitment to ESG leadership standards or principles?
Yes
General ESG commitments (multiple answers possible)
Commitments that are publicly evidenced and oblige the organization to take action (multiple answers possible).
UN Global Compact
Other: ____________
Commitments that are publicly evidenced and do not oblige the organization to take action (multiple answers possible).
Support the Goals
Other: ____________
Formal environmental issue-specific commitments (multiple answers possible)
Commitments that are publicly evidenced and oblige the organization to take action (multiple answers possible).
Business for nature
Climate League 2030
EV100
Powering Past Coal Alliance (PPCA)
RE 100
Science Based Targets Initiative
Transform to Net Zero
UNFCCC Climate Neutral Now Pledge
UN Global Compact Our Only Future
WorldGBC’s Net Zero Carbon Buildings Commitment
Other: ____________
Commitments that are publicly evidenced and do not oblige the organization to take action (multiple answers possible).
Task force on Climate-related Financial Disclosures
Other: ____________
Formal social issue-specific commitments (multiple answers possible)
Commitments that are publicly evidenced and oblige the organization to take action (multiple answers possible).
List commitment(s): ____________
Commitments that are publicly evidenced and do not oblige the organization to take action (multiple answers possible).
The Responsible Labor Initiative (RLI)
World Business Council for Sustainable Development's Call to Action
30% Club
Other: ____________
Formal governance issue-specific commitments (multiple answers possible)
Commitments that are publicly evidenced and oblige the organization to take action (multiple answers possible).
List commitment(s): ____________
Commitments that are publicly evidenced and do not oblige the organization to take action (multiple answers possible).
List commitment(s): ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
LE2
Not scored , G
LE3
ESG objectives
Does the entity have specific ESG objectives?
Yes
The objectives relate to (multiple answers possible)
General sustainability
Environment
Social
Governance
The objectives are
Publicly available
Provide applicable hyperlink or a separate publicly available document
or URL____________
Indicate where in the evidence the relevant information can be found____
Not publicly available
Provide applicable evidence
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)
________________________
LE3
2.84 points , G
LE4
Individual responsible for ESG and/or climate-related objectives
Does the entity have one or more persons responsible for implementing ESG and/or climate-related objectives?
Yes
ESG
Select the persons responsible (multiple answers possible)
Dedicated employee for whom sustainability is the core responsibility
Provide the details for the most senior of these employees:
Name: ____________
Job title: ____________
Employee for whom sustainability is among their responsibilities
Provide the details for the most senior of these employees:
Name: ____________
Job title: ____________
External consultant/manager
Name of the main contact: ____________
Job title: ____________
Investment partners (co-investors/JV partners)
Name of the main contact: ____________
Job title: ____________
Climate-related risks and opportunities
Select the persons responsible (multiple answers possible)
Dedicated employee with core responsibility
Provide the details for the most senior of these employees:
Name: ____________
Job title: ____________
Employee where this is among their responsibilities
Provide the details for the most senior of these employees:
Name: ____________
Job title: ____________
External consultant/manager
Name: ____________
Job title: ____________
Investment partners (co-investors/JV partners)
Name: ____________
Job title: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
LE4
1.44 points , G
LE5
ESG and/or climate-related senior decision maker
Does the entity have a senior decision-maker accountable for ESG issues and/or climate-related issues?
Yes
ESG
Provide the details for the most senior decision-maker on ESG issues:
Name: ____________
Job title: ____________
The individual's most senior role is as part of:
Board of directors
C-suite level staff
Fund/portfolio managers
Investment committee
Other: ____________
Climate-related risks and opportunities
Provide the details for the most senior decision-maker:
Name: ____________
Job title: ____________
The individual's most senior role is as part of:
Board of directors
C-suite level staff
Fund/portfolio managers
Investment committee
Other: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
LE5
1.44 points , G
LE6
Personnel ESG performance targets
Does the entity include ESG factors in the annual performance targets of personnel?
Yes
Does performance against these targets have predetermined consequences? (multiple answers possible)
Yes
Financial consequences
Select the personnel to whom these factors apply (multiple answers possible):
All other employees
Asset managers
Board of directors
C-suite level staff
Dedicated staff on ESG issues
ESG managers
External managers or service providers
Fund/portfolio managers
Investment analysts
Investment committee
Investor relations
Other: ____________
Non-financial consequences
Select the personnel to whom these factors apply (multiple answers possible):
All other employees
Asset managers
Board of directors
C-suite level staff
Dedicated staff on ESG issues
ESG managers
External managers or service providers
Fund/portfolio managers
Investment analysts
Investment committee
Investor relations
Other: ____________
No
Provide applicable evidence
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)
________________________
LE6
2.84 points , G
Management: PoliciesPO1
Policies on environmental issues
Does the entity have a policy or policies on environmental issues?
Yes
Select all material issues that are covered by a policy or policies (multiple answers possible)
Air pollution
Biodiversity and habitat
Contaminated land
Energy
Greenhouse gas emissions
Hazardous substances
Light pollution
Material sourcing and resource efficiency
Noise pollution
Physical risk
Waste
Water outflows/discharges
Water inflows/withdrawals
Other issues: ____________
Provide applicable evidence
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)
________________________
PO1
1.44 points , E
PO2
Policies on social issues
Does the entity have a policy or policies on social issues?
Yes
Select all material issues that are covered by a policy or policies (multiple answers possible)
Child labor
Community development
Customer satisfaction
Employee engagement
Forced or compulsory labor
Freedom of association
Health and safety: community
Health and safety: contractors
Health and safety: employees
Health and safety: supply chain
Health and safety: users
Inclusion and diversity
Labor standards and working conditions
Local employment
Social enterprise partnering
Stakeholder relations
Other issues: ____________
Provide applicable evidence
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)
________________________
PO2
1.44 points , S
PO3
Policies on governance issues
Does the entity have a policy or policies on governance issues?
Yes
Select all material issues that are covered by a policy or policies (multiple answers possible)
Audit committee structure/independence
Board composition
Board ESG oversight
Bribery and corruption
Compensation committee structure/independence
Conflicts of interest
Cybersecurity
Data protection and privacy
Delegating authority
Executive compensation
Fraud
Independence of board chair
Lobbying activities
Political contributions
Shareholder rights
Whistleblower protection
Other issues: ____________
Provide applicable evidence
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)
________________________
PO3
1.44 points , G
Management: ReportingRP1
ESG reporting
Does the entity disclose its ESG actions and/or performance?
Yes
Select all applicable options (multiple answers possible)
Integrated Report*
*Integrated Report must be aligned with the IIRC framework
Select the applicable reporting level
Entity
Group
Is this disclosure third-party reviewed?
Yes
Externally checked
Externally verified
using Scheme name
Externally assured
using Scheme name
No
Provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
Stand-alone sustainability report(s)
Select the applicable reporting level
Entity
Group
Aligned with third-party standard Guideline name
Is this disclosure third-party reviewed?
Yes
Externally checked
Externally verified
using Scheme name
Externally assured
using Scheme name
No
Provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
Section of Annual Report
Select the applicable reporting level
Entity
Group
Aligned with third-party standard Guideline name
Is this disclosure third-party reviewed?
Yes
Externally checked
Externally verified
using Scheme name
Externally assured
using Scheme name
No
Provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
Dedicated section on website
Select the applicable reporting level
Entity
Group
URL____________
Indicate where in the evidence the relevant information can be found____
Entity reporting to investors
Frequency of reporting: ____________
Select the applicable reporting level
Entity
Group
Aligned with third-party standard Guideline name
Is this disclosure third-party reviewed?
Yes
Externally checked
Externally verified
using Scheme name
Externally assured
using Scheme name
No
Provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
Other: ____________
Select the applicable reporting level
Entity
Group
Aligned with third-party standard Guideline name
Is this disclosure third-party reviewed?
Yes
Externally checked
Externally verified
using Scheme name
Externally assured
using Scheme name
No
Provide applicable evidence
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)
________________________
RP1
2.84 points , G
RP2.1
ESG incident monitoring
Does the entity have a process to monitor and communicate about ESG-related controversies, misconduct, penalties, incidents, accidents or breaches against the codes of conduct/ethics?
Yes
The entity would communicate misconduct, penalties, incidents or accidents to (multiple answers possible)
Clients/customers
Contractors
Community/public
Employees
Investors/shareholders
Regulators/government
Special interest groups
Suppliers
Other stakeholders: ____________
Describe the communication process (for reporting purposes only) (maximum 250 words)
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
* The information in RP2.1 and RP2.2 may be used as criteria for the recognition of 2021 Sector Leaders
RP2.1
1.44 points , G
RP2.2
ESG incident occurrences
Has the entity been involved in any significant ESG-related controversies, misconduct, penalties, incidents or accidents during the reporting period? (The response to this indicator will be reviewed as part of sector leader requirements)
(For reporting purposes only)
Yes
Specify the total number of cases that occurred: ____________
Specify the total value of fines and/or penalties incurred (must align with currency selected in RC1)
________________________
Specify the total number of currently pending investigations: ____________
Provide additional context for the response, focusing on the three most serious incidents
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
* The information in RP2.1 and RP2.2 may be used as criteria for the recognition of 2021 Sector Leaders
RP2.2
Not scored , G
Management: Risk ManagementRM1
Management systems
Is the entity's management system accredited to, or aligned with, ESG-related management standards?
Yes
Accreditations maintained or achieved (multiple answers possible)
ISO 55000
ISO 14001
ISO 9001
ISO 45001
Other standard: ____________
Provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
Management standards aligned with (multiple answers possible)
ISO 55000
ISO 14001
ISO 9001
OHSAS 18001
ISO 26000
ISO 20400
ISO 50001
Other standard: ____________
Provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
The management system is not aligned with an ESG related standard nor external certification
Provide applicable evidence
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)
________________________
RM1
2.84 points , G
RM2.1
Environmental risk assessment
Has the entity performed an environmental risk assessment(s) within the last three years?
Yes
Select elements of the risk assessment process undertaken by the entity
Risks are identified
Risks are identified and analyzed
Risks are identified, analyzed, evaluated and treated
Select all material issues for which risk(s) is(are) assessed (multiple answers possible)
Air pollution
Biodiversity and habitat
Contaminated land
Energy
Greenhouse gas emissions
Hazardous substances
Light pollution
Material sourcing and resource efficiency
Noise pollution
Physical risk
Waste
Water outflows/discharges
Water inflows/withdrawals
Other: ____________
Provide applicable evidence
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)
________________________
RM2.1
2.84 points , E
RM2.2
Social risk assessment
Has the entity performed a social risk assessment(s) within the last three years?
Yes
Select elements of the risk assessment process undertaken by the entity
Risks are identified
Risks are identified and analyzed
Risks are identified, analyzed, evaluated and treated
Select all material issues for which risk(s) is(are) assessed (multiple answers possible)
Child labor
Community development
Customer satisfaction
Employee engagement
Forced or compulsory labor
Freedom of association
Health and safety: community
Health and safety: contractors
Health and safety: employees
Health and safety: supply chain
Health and safety: users
Inclusion and diversity
Labor standards and working conditions
Local employment
Social enterprise partnering
Stakeholder relations
Other: ____________
Provide applicable evidence
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)
________________________
RM2.2
2.84 points , S
RM2.3
Governance risk assessment
Has the entity performed a governance risk assessment(s) within the last three years?
Yes
Select elements of the risk assessment process undertaken by the entity
Risks are identified
Risks are identified and analyzed
Risks are identified, analyzed, evaluated and treated
Select all material issues for which risk(s) is(are) assessed (multiple answers possible)
Audit committee structure/independence
Board composition
Board ESG oversight
Bribery and corruption
Compensation committee structure/independence
Conflicts of interest
Cybersecurity
Data protection and privacy
Delegating authority
Executive compensation
Fraud
Independence of board chair
Lobbying activities
Political contributions
Shareholder rights
Whistleblower protection
Other issues: ____________
Provide applicable evidence
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)
________________________
RM2.3
2.84 points , G
RM3
Resilience of strategy to climate-related risks
Does the entity’s strategy incorporate resilience to climate-related risks?
Yes
Describe the resilience of the organization’s strategy.
________________________
Does the process of evaluating the resilience of the entity’s strategy involve the use of scenario analysis?
Yes
Select the scenarios that are used (multiple answers possible)
Transition scenarios
IEA SDS
IEA B2DS
IEA NZE2050
IPR FPS
NGFS Current Policies
NGFS Nationally determined contributions
NGFS Immediate 2C scenario with CDR
NGFS Immediate 2C scenario with limited CDR
NGFS Immediate 1.5C scenario with CDR
NGFS Delayed 2C scenario with limited CDR
NGFS Delayed 2C scenario with CDR
NGFS Immediate 1.5C scenario with limited CDR
SBTi
TPI
Other
____________
Physical scenarios
RCP2.6
RCP4.5
RCP6.0
RCP8.5
Other
____________
No
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
New
Not scored , G
RM4.1
Transition risk identification
Does the entity have a systematic process for identifying transition risks that could have a material financial impact on the entity?
Yes
Select the elements covered in the risk identification process (multiple answers possible)
Policy and legal
Has the process identified any risks in this area?
Yes
Select the risk(s) to which the entity is exposed (multiple answers possible)
Increasing price of GHG emissions
Enhancing emissions-reporting obligations
Mandates on and regulation of existing products and services
Exposure to litigation
Other
____________
No
Technology
Has the process identified any risks in this area?
Yes
Select the risk(s) to which the entity is exposed (multiple answers possible)
Substitution of existing products and services with lower emissions options
Unsuccessful investment in new technologies
Costs to transition to lower emissions technology
Other
____________
No
Market
Has the process identified any risks in this area?
Yes
Select the risk(s) to which the entity is exposed (multiple answers possible)
Changing customer behavior
Uncertainty in market signals
Increased cost of raw materials
Other
____________
No
Reputation
Has the process identified any risks in this area?
Yes
Select the risk(s) to which the entity is exposed (multiple answers possible)
Shifts in consumer preferences
Stigmatization of sector
Increased stakeholder concern or negative stakeholder feedback
Other
____________
No
Provide applicable evidence (optional)
or URL____________
Indicate where in the evidence the relevant information can be found____
Describe the entity’s processes for prioritizing transition risks.
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
New
Not scored , G
RM4.2
Transition risk impact assessment
Does the entity have a systematic process to assess the material financial impact of transition risks on the business and/or financial plannings of the entity?
Yes
Select the elements covered in the impact assessment process (multiple answers possible)
Policy and legal
Has the process concluded that there were any material impacts to the entity in this area?
Yes
Indicate which impacts are deemed material to the entity (multiple answers possible)
Increased operating costs
Write-offs, asset impairment and early retirement of existing assets due to policy changes
Increased costs and/or reduced demand for products and services resulting from fines and judgments
Other
____________
No
Technology
Has the process concluded that there were any material impacts to the entity in this area?
Yes
Indicate which impacts are deemed material to the entity (multiple answers possible)
Write-offs and early retirement of existing assets
Reduced demand for products and services
Research and development (R&D) expenditures in new and alternative technologies
Capital investments in technology development
Costs to adopt/deploy new practices and processes
Other
____________
No
Market
Has the process concluded that there were any material impacts to the entity in this area?
Yes
Indicate which impacts are deemed material to the entity (multiple answers possible)
Reduced demand for goods and services due to shift in consumer preferences
Increased production costs due to changing input prices and output requirements
Abrupt and unexpected shifts in energy costs
Change in revenue mix and sources, resulting in decreased revenues
Re-pricing of assets
Other
____________
No
Reputation
Has the process concluded that there were any material impacts to the entity in this area?
Yes
Indicate which impacts are deemed material to the entity (multiple answers possible)
Reduced revenue from decreased demand for goods/services
Reduced revenue from decreased production capacity
Reduced revenue from negative impacts on workforce management and planning
Reduction in capital availability
Other
____________
No
Provide applicable evidence (optional)
or URL____________
Indicate where in the evidence the relevant information can be found____
Describe how the entity’s processes for identifying, assessing, and managing transition risks are integrated into its overall risk management.
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
New
Not scored , G
RM4.3
Physical risk identification
Does the entity have a systematic process for identifying physical risks that could have a material financial impact on the entity?
Yes
Select the elements covered in the risk identification process (multiple answers possible)
Acute hazards
Has the process identified any acute hazards to which the entity is exposed?
Yes
Indicate to what factor(s) the entity is exposed (multiple answers possible)
Extratropical storm
Flash flood
Hail
River flood
Storm surge
Tropical cyclone
Other
____________
No
Chronic stressors
Has the process identified any chronic stressors to which the entity is exposed?
Yes
Indicate to what factor(s) the entity is exposed (multiple answers possible)
Drought stress
Fire weather stress
Heat stress
Precipitation stress
Rising mean temperatures
Rising sea levels
Other
____________
No
Provide applicable evidence (optional)
or URL____________
Indicate where in the evidence the relevant information can be found____
Describe the entity’s processes of prioritizing physical risks.
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
New
Not scored , G
RM4.4
Physical risk impact assessment
Does the entity have a systematic process for the assessment of material financial impact from physical climate risks on the business and/or financial plannings of the entity?
Yes
Select the elements covered in the impact assessment process (multiple answers possible)
Direct impacts
Has the process concluded that there are material impacts to the entity?
Yes
Indicate which impacts are deemed material to the entity (multiple answers possible)
Increased capital costs
Other
____________
No
Indirect impacts
Has the process concluded that there are material impacts to the entity?
Yes
Indicate which impacts are deemed material to the entity (multiple answers possible)
Increased insurance premiums and potential for reduced availability of insurance on assets in “high-risk” locations
Increased operating costs
Reduced revenue and higher costs from negative impacts on workforce
Reduced revenue from decreased production capacity
Reduced revenues from lower sales/output
Write-offs and early retirement of existing assets
Other
____________
No
Provide applicable evidence (optional)
or URL____________
Indicate where in the evidence the relevant information can be found____
Describe how the entity’s processes for identifying, assessing, and managing physical risks are integrated into its overall risk management.
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
New
Not scored , G
RM5.1
Monitoring of environmental performance
Does the entity monitor environmental performance?
Yes
Select all material issues for which performance is monitored (multiple answers possible)
Air pollution
Biodiversity and habitat
Contaminated land
Energy
Greenhouse gas emissions
Hazardous substances
Light pollution
Material sourcing and resource efficiency
Noise pollution
Physical risk
Waste
Water outflows/discharges
Water inflows/withdrawals
Other: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
RM3.1
1.44 points , E
RM5.2
Monitoring of social performance
Does the entity monitor social performance?
Yes
Select all material issues for which performance is monitored (multiple answers possible)
Child labor
Community development
Customer satisfaction
Employee engagement
Forced or compulsory labor
Freedom of association
Health and safety: community
Health and safety: contractors
Health and safety: employees
Health and safety: supply chain
Health and safety: users
Inclusion and diversity
Labor standards and working conditions
Local employment
Social enterprise partnering
Stakeholder relations
Other: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
RM3.2
1.44 points , S
RM5.3
Monitoring of governance performance
Does the entity monitor governance performance?
Yes
Select all material issues for which performance is monitored (multiple answers possible)
Audit committee structure/independence
Board composition
Board ESG oversight
Bribery and corruption
Compensation committee structure/independence
Conflicts of interest
Cybersecurity
Data protection and privacy
Delegating authority
Executive compensation
Fraud
Independence of board chair
Lobbying activities
Political contributions
Shareholder rights
Whistleblower protection
Other issues: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
RM3.3
1.44 points
Management: Stakeholder EngagementSE1
Stakeholder engagement program
Does the entity have a stakeholder engagement program?
Yes
Select elements of the stakeholder engagement program (multiple answers possible)
Identification of stakeholders and impacted groups
Planning and preparation for engagement
Development of action plan
Implementation of engagement plan
Program review and evaluation
Feedback sessions with senior management team
Feedback sessions with separate teams/departments
Focus groups
Training
Other: ____________
Is the stakeholder engagement program aligned with third-party standards and/or guidance?
Yes
Guideline name
No
Which stakeholders does the stakeholder engagement program apply to? (multiple answers possible)
Clients/customers
Community/public
Contractors
Investors/shareholders
Regulators/government
Special interest groups
Other: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
SE1
2.84 points , S
SE2
Supply chain engagement program
Does the entity include ESG specific requirements in procurement processes?
Yes
Select elements of the supply chain engagement program (multiple answers possible)
Developing or applying ESG policies
Planning and preparation for engagement
Development of action plan
Due diligence process
Implementation of engagement plan
Training
Program review and evaluation
Feedback sessions with stakeholders
Select all issues covered by procurement processes (multiple answers possible)
Bribery and corruption
Business ethics
Child labor
Environmental process standards
Environmental product standards
Forced or compulsory labor
Human rights
Human health-based product standards
Occupational health and safety
Labor standards and working conditions
Other: ____________
Select the external parties to whom the requirements apply (multiple answers possible)
Contractors
Operators
Suppliers
Supply chain (beyond tier 1 suppliers and contractors)
Other: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
SE2
1.44 points , S
SE3.1
Stakeholder grievance process
Is there a formal process for stakeholders to communicate grievances that apply to this entity?
Yes
Select all the characteristics applicable to the process (multiple answers possible)
Accessible and easy to understand
Anonymous
Dialogue-based
Equitable and rights compatible
Improvement based
Legitimate and safe
Predictable
Prohibitive against retaliation
Transparent
Other: ____________
Which stakeholders does the process apply to? (multiple answers possible)
Clients/customers
Community/public
Contractors
Employees
Investors/shareholders
Regulators/government
Special interest groups
Suppliers
Supply chain (beyond Tier 1 suppliers and contractors)
Other: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
SE3.1
1.44 points , S
SE3.2
Stakeholder grievance monitoring
Has the entity received stakeholder grievances during the reporting period? (for reporting purposes only)
Yes
Describe the grievances received during the reporting period
Number of grievances communicated: ____________
Summary of grievances: ____________
Summary of resolutions for grievances: ____________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
SE3.2
Not scored , S
Performance: ImplementationIM1
Implementation of environmental actions
Can the entity list the key actions implemented to mitigate environmental risks or improve environmental performance?
Yes
![[ESGTable:Environmental]](/images/tables/esgtable_environmental/y2021-83eaf7c0.svg)
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
IM1
Not scored , E
IM2
Implementation of social actions
Can the entity list the key actions implemented to mitigate social risks or improve social performance?
Yes
![[ESGTable:Social]](/images/tables/esgtable_social/y2021-c4ec636a.svg)
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
IM2
Not scored , S
IM3
Implementation of governance actions
Can the entity list the key actions implemented to mitigate governance risks or improve governance performance?
Yes
![[ESGTable:Governance]](/images/tables/esgtable_governance/y2021-37235073.svg)
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
IM3
Not scored , G
Performance: Output & ImpactOI1
Output & impact
Provide measures of output and impact in the table below.
![[PITable:OutAbs]](/images/tables/pitable_out_abs/y2021-7ac5f0ef.svg)
![[PITable:OutInt]](/images/tables/pitable_out_int/y2021-1d72d0f3.svg)
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
OI1
Not scored
Performance: EnergyEN1
Energy
Can the entity report on energy?
Yes
Has the entity imported or purchased energy?
Yes
![[PITable:EnImp]](/images/tables/pitable_en_imp/y2021-360dd3bf.svg)
No
Has the entity generated energy onsite?
Yes
![[PITable:EnGenRen]](/images/tables/pitable_en_gen_ren/y2021-709803e8.svg)
No
Has the entity exported or sold energy?
Yes
![[PITable:EnExp]](/images/tables/pitable_en_exp/y2021-5ca13579.svg)
No
Complete the table below for any energy consumption targets that apply
![[PITable:EnCon]](/images/tables/pitable_en_con/y2021-d084ade4.svg)
Complete the table below for any energy intensity targets that apply
![[PITable:EnInt]](/images/tables/pitable_en_int/y2021-84cfde33.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
EN1
Determined by materiality , E
Performance: Greenhouse Gas EmissionsGH1
Greenhouse gas emissions
Can the entity report on greenhouse gas emissions?
Yes
![[PITable:GhgAbs]](/images/tables/pitable_ghg_abs/y2021-6aea9401.svg)
Can the entity report on scope 3 greenhouse gas emissions?
Yes
![[PITable:GhgS3]](/images/tables/pitable_ghg_s3/y2021-bf05b730.svg)
No
![[PITable:GhgInt]](/images/tables/pitable_ghg_int/y2021-deb26155.svg)
Scope 2 emissions reporting
Indicate which of the following approaches was used to calculate the scope 2 emissions reported above:
Location-based
Market-based
Mix of location-based and market-based
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Science-based targets
Are any of the targets reported in the table above approved by the Science-Based Targets Initiative?
Yes
Select the metric(s) for which the target has been approved by the SBTI.
Total scope 1
Scope 2
Scope 3
Total scope 1 + 2
Total scope 1, 2 + 3
Gross GHG emissions intensity (/GAV)
Gross GHG emissions intensity (/revenue)
Gross GHG emissions intensity (/output)
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
GH1
Determined by materiality , E
Performance: Air PollutionAP1
Air pollution
Can the entity report on air pollution?
Yes
![[PITable:AirAbs]](/images/tables/pitable_air_abs/y2021-96f16bbf.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
AP1
Determined by materiality , E
Performance: WaterWT1
Water inflows / withdrawals
Can the entity report on water inflows / withdrawals?
Yes
![[PITable:WatInpAbs]](/images/tables/pitable_wat_inp_abs/y2021-46d8765a.svg)
![[PITable:WatInpInt]](/images/tables/pitable_wat_inp_int/y2021-1fe52abb.svg)
External review
Has the entity’s water withdrawal data been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
WT1
Determined by materiality , E
WT2
Water outflows / discharges
Can the entity report on water outflows / discharges?
Yes
![[PITable:WatQual]](/images/tables/pitable_wat_qual/y2021-0285c678.svg)
![[PITable:WatOutAbs]](/images/tables/pitable_wat_out_abs/y2021-8990b49d.svg)
![[PITable:WatOutInt]](/images/tables/pitable_wat_out_int/y2021-21004335.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
WT2
Determined by materiality , E
Performance: WasteWS1
Waste
Can the entity report on waste generated and disposed?
Yes
![[PITable:WasInp]](/images/tables/pitable_was_inp/y2021-3f8dd4cc.svg)
![[PITable:WasOut]](/images/tables/pitable_was_out/y2021-172baf7b.svg)
![[PITable:WasInt]](/images/tables/pitable_was_int/y2021-cc78faf0.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
WS1
Determined by materiality , E
Performance: Biodiversity & HabitatBI1
Biodiversity & habitat
Can the entity report on biodiversity and habitat?
Yes
![[PITable:Wild]](/images/tables/pitable_wild/y2021-b2881116.svg)
![[PITable:HabAbs]](/images/tables/pitable_hab_abs/y2021-98e7b295.svg)
![[PITable:HabInt]](/images/tables/pitable_hab_int/y2021-2157ee3d.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
BI1
Determined by materiality , E
Performance: Health & SafetyHS1
Health & safety: employees
Can the entity report on the health and safety performance of its employees?
Yes
![[PITable:EmpAbs]](/images/tables/pitable_emp_abs/y2021-2f4f2e96.svg)
![[PITable:EmpInt]](/images/tables/pitable_emp_int/y2021-70593b27.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Please indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
HS1
Determined by materiality , S
HS2
Health & safety: contractors
Can the entity report on the health and safety performance of its contractors?
Yes
![[PITable:ContAbs]](/images/tables/pitable_cont_abs/y2021-2f4f2e96.svg)
![[PITable:ContInt]](/images/tables/pitable_cont_int/y2021-70593b27.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Please indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
HS2
Determined by materiality , S
HS3
Health & safety: users
Can the entity report on the health and safety performance of its users?
Yes
![[PITable:CustAbs]](/images/tables/pitable_cust_abs/y2021-854ff301.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Please indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
HS3
Determined by materiality , S
HS4
Health & safety: community
Can the entity report on the health and safety performance of its local community?
Yes
![[PITable:ComAbs]](/images/tables/pitable_com_abs/y2021-854ff301.svg)
External review
Has the data reported above been reviewed by an independent third party?
Yes
Externally checked
Externally verified
Using Scheme name
Externally assured
Using Scheme name
Please provide applicable evidence
or URL____________
Indicate where in the evidence the relevant information can be found____
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
HS4
Determined by materiality , S
Performance: EmployeesEM1
Employee engagement
Does the entity engage with its employees through training or satisfaction monitoring?
Yes
Does the entity provide training and development for employees?
Yes
Average amount spent per FTE on training and development (using the currency as given in RC1)
________________________
Percentage of employees who received professional training in the reporting year
________________________
Percentage of employees who received ESG-related training in the reporting year
________________________
The ESG-related training focuses on the following elements (multiple answers possible)
Environmental issues
Social issues
Governance issues
No
Has the entity undertaken employee satisfaction surveys within the last three years?
Yes
The survey is undertaken (multiple answers possible):
Internally
Percentage of employees covered: ____________%
Survey response rate: ____________%
By an independent third party
Percentage of employees covered: ____________%
Survey response rate: ____________%
Does the survey include quantitative metrics?
Yes
Metrics include:
Net Promoter Score
Overall satisfaction score
Other: ____________
No
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
EM1
Determined by materiality , S
EM2
Inclusion & diversity
Does the entity report on inclusion and diversity?
Yes
Diversity of the entity's governance bodies
Select all diversity metrics (multiple answers possible)
Age group distribution
Board tenure
Gender pay gap
Gender ratio
Percentage of individuals that identify as:
Women: ____________%
Men: ____________%
International background
Racial diversity
Socioeconomic background
Diversity of the entity's employees
Select all diversity metrics (multiple answers possible)
Age group distribution
Percentage of employees that are:
Under 30 years old: ____________%
Between 30 and 50 years old: ____________%
Over 50 years old: ____________%
Gender pay gap
%
________________________
Gender ratio
Percentage of employees that identify as:
Women: ____________%
Men: ____________%
International background
Racial diversity
Socioeconomic background
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
EM2
Determined by materiality , S
Performance: CustomersCU1
Customer satisfaction monitoring
Has the entity undertaken customer satisfaction surveys within the last three years?
Yes
The survey is undertaken (multiple answers possible):
Internally
Percentage of customers covered: ____________%
Survey response rate: ____________%
By an independent third party
Percentage of customers covered: ____________%
Survey response rate: ____________%
Does the survey include quantitative metrics?
Yes
Metrics include (multiple answers possible)
Net Promoter Score
Overall satisfaction score
Satisfaction with communication
Satisfaction with responsiveness
Satisfaction with asset management
Understanding customer needs
Value for money
Other: ____________
No
Exceptions
Does the entity’s data reported above cover all, and only, the facilities (as reported in RC3) and activities (RC4) for the entire reporting year (EC4)? (for reporting purposes only)
Yes
No
Indicate which facilities, activities and/or time periods are additional or excluded from the data reported above
________________________
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
CU1
Determined by materiality , S
Performance: Certifications & AwardsCA1
Infrastructure certifications
Did the entity maintain or achieve asset-level certifications for ESG-related performance?
Yes
List certifications achieved
![[CaCertificationTable]](/images/tables/ca_certification_table/y2021-d0c3cb46.svg)
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)
________________________
CA1
A list of provisionally validated certification schemes is provided in Appendix of the Reference Guide.
2.88 points , G
CA2
Awards
Did the entity receive awards for ESG-related actions, performance, or achievements? (for reporting purposes only)
Yes
Information about third-party awards
![[AwardTable]](/images/tables/award_table/y2021-d31fa1be.svg)
No
Provide additional context for the answer provided (not validated, for reporting purposes only)
________________________
CA2
Not scored , G