# 2026 Asset Assessment

This page summarizes the full list of questions within the GRESB Infrastructure Asset Assessment.

<details>

<summary>How are the infrastructure assessments organized?</summary>

<figure><img src="/files/tXhhmgRnwPJhhsebwTvQ" alt=""><figcaption></figcaption></figure>

<table><thead><tr><th width="145.6484375">Level</th><th width="540.55859375">Description</th></tr></thead><tbody><tr><td><strong>Component</strong></td><td><p>The highest-level category in the assessment. Each component represents a broad area of sustainability evaluation (e.g., management, performance, development).<br></p><p>The Infrastructure Fund Assessment is made of only one Management Component. The Infrastructure Asset and Development Asset Assessments, which funds’ underlying assets complete, include Performance and Development Components (respectively) that may contribute to a fund’s overall GRESB Score</p></td></tr><tr><td><strong>Aspect</strong></td><td>Each component is made up of several aspects, which group together related themes. For example, within the <em>Management</em> component, there are aspects such as <em>Policies</em>, <em>Reporting</em>, and <em>Risk Management</em>.<br><br>Note that the SFDR Assessments do not contain aspects.</td></tr><tr><td><strong>Indicator</strong></td><td>The most detailed level of the hierarchy. Indicators are specific, measurable questions used to assess performance within an aspect (e.g., “Has the entity set GHG reduction targets aligned with Net Zero?”). </td></tr></tbody></table>

</details>

<table data-header-hidden data-full-width="false"><thead><tr><th width="515.3046875"></th><th width="228.3046875"></th></tr></thead><tbody><tr><td><i class="fa-block-brick">:block-brick:</i> Component</td><td><i class="fa-bullseye">:bullseye:</i> Max Score</td></tr><tr><td><a href="/pages/vljfJp7gvk6aIsrueaQd#entity-and-reporting-characteristics-unscored" class="button primary" data-icon="address-card">Entity &#x26; Reporting Characteristics</a></td><td><strong>Unscored</strong></td></tr><tr><td><a href="/pages/vljfJp7gvk6aIsrueaQd#management-component" class="button primary" data-icon="ranking-star">Management Component</a></td><td><strong>40 Points</strong></td></tr><tr><td><a href="/pages/vljfJp7gvk6aIsrueaQd#performance-component" class="button primary" data-icon="building-magnifying-glass">Performance Component</a></td><td><strong>60 Points</strong></td></tr><tr><td><a href="/pages/vljfJp7gvk6aIsrueaQd#nzif-alignment-module-optional" class="button secondary" data-icon="cloud-check">NZIF Alignment Module </a></td><td><strong>Unscored</strong></td></tr></tbody></table>

{% hint style="info" %}
Download the Excel version of the assessment below:

{% file src="/files/dqsAnO0jPohGDI8Yqf6O" %}
{% endhint %}

## Entity & Reporting Characteristics \[*Unscored*]

*All indicators in the Entity & Reporting Characteristics Aspect are un-scored and none require evidence.*

<table><thead><tr><th width="158.66668701171875"></th><th></th><th width="191.07421875"></th><th width="128.0078125"></th></tr></thead><tbody><tr><td>Module</td><td>Indicator</td><td><i class="fa-flag-swallowtail">:flag-swallowtail:</i>  Topic</td><td><i class="fa-pen-to-square">:pen-to-square:</i> Pre-fill</td></tr><tr><td><strong>Entity Characteristics</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec1-reporting-entity" class="button secondary">EC1</a></td><td>Reporting Entity</td><td>Eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec2-nature-of-ownership" class="button secondary">EC2</a></td><td>Nature of Ownership</td><td>Eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec3-entity-commencement-date" class="button secondary">EC3</a></td><td>Entity Commencement Date</td><td>Eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/entity-characteristics/ec4-reporting-year" class="button secondary">EC4</a></td><td>Reporting Year</td><td>Eligible</td></tr><tr><td><strong>Reporting Characteristics</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc1-reporting-currency" class="button secondary">RC1</a></td><td>Reporting Currency</td><td>Eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc2-economic-size" class="button secondary">RC2</a></td><td>Economic Size</td><td>Not eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc3-sector-and-geography" class="button secondary">RC3</a></td><td>Sector &#x26; Geography</td><td>Eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc4-ancillary-activities" class="button secondary">RC4</a></td><td>Ancillary Services</td><td>Eligible </td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc5-nature-of-entitys-business" class="button secondary">RC5</a></td><td>Nature of Entity's Business</td><td>Eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc6-description-of-the-asset" class="button secondary">RC6</a></td><td>Description of the Asset</td><td>Eligible</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/entity-and-reporting-characteristics/reporting-characteristics/rc7-gresb-materiality-assessment" class="button secondary">RC7</a></td><td>GRESB Materiality</td><td>Eligible</td></tr></tbody></table>

### Management Component&#x20;

<table><thead><tr><th></th><th></th><th width="191.07421875"></th><th width="130.8046875"></th><th width="128.0078125"></th><th></th><th></th></tr></thead><tbody><tr><td>Module</td><td>Indicator</td><td><i class="fa-flag-swallowtail">:flag-swallowtail:</i>  Topic</td><td><i class="fa-bullseye">:bullseye:</i> Max Score</td><td><i class="fa-pen-to-square">:pen-to-square:</i> Pre-fill</td><td><i class="fa-shield">:shield:</i> Evidence</td><td><i class="fa-landmark">:landmark:</i> Pillar</td></tr><tr><td><strong>Leadership</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/leadership/le1-sustainability-leadership-commitments" class="button secondary">LE1</a></td><td>Sustainability Leadership Commitments</td><td>Not scored</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/leadership/le2-sustainability-objectives" class="button secondary">LE2</a></td><td>Sustainability Objectives</td><td>3.26 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/leadership/le3-sustainability-climate-related-and-or-human-capital-senior-decision-maker" class="button secondary">LE3</a></td><td>Sustainability, Climate-related and/or Human Capital senior Decision Maker</td><td>1.65 point</td><td>Eligible</td><td>Not required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/leadership/le4-personnel-sustainability-performance-targets" class="button secondary">LE4</a></td><td>Personnel Sustainability Performance Targets </td><td>3.26 point</td><td>Eligible</td><td>Required*</td><td>Governance</td></tr><tr><td><strong>Policies</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/policies/po1-environmental-issues" class="button secondary">PO1</a></td><td>Environmental issues</td><td>1.65 points</td><td>Eligible</td><td>Required*</td><td>Environment </td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/policies/po2-social-issues" class="button secondary">PO2</a></td><td>Social issues</td><td>1.65 points</td><td>Eligible</td><td>Required*</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/policies/po3-governance-issues" class="button secondary">PO3</a></td><td>Governance issues </td><td>1.65 points</td><td>Eligible</td><td>Required*</td><td>Governance</td></tr><tr><td><strong>Reporting</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/reporting/rp1-sustainability-reporting" class="button secondary">RP1</a></td><td>Reporting</td><td>3.26 points</td><td>Not eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/reporting/rp2.1-sustainability-related-incident-monitoring" class="button secondary">RP2.1</a></td><td>Incident Monitoring</td><td>1.65 points</td><td>Eligible</td><td>Not required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/reporting/rp2.2-sustainability-related-incident-occurrences" class="button secondary">RP2.2</a></td><td>Incident Occurrences</td><td>Not scored</td><td>Not eligible</td><td>Not required</td><td>Governance</td></tr><tr><td><strong>Risk Management</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm1-management-systems" class="button secondary">RM1</a></td><td>Management System</td><td>2.85 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="/pages/TMDcCPxRyMA6O7gxk0dB" class="button secondary">RM2.1</a></td><td>Environmental Risk Assessments </td><td>2.85 points</td><td>Eligible</td><td>Required</td><td>Environment </td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm2.2-social-risk-assessment" class="button secondary">RM2.2</a></td><td>Social Risk Assessments</td><td>2.85 points</td><td>Eligible</td><td>Required</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm2.3-governance-risk-assessment" class="button secondary">RM2.3</a></td><td>Governance Risk Assessments </td><td>2.85 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm3-resilience-of-strategy-to-climate-related-risks-and-opportunities" class="button secondary">RM3</a></td><td>Strategy Resilience to Climate-Related Risk &#x26; Opportunity </td><td>0.57 points</td><td>Eligible</td><td>Not required</td><td>Governance </td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm4.1-transition-risk-identification" class="button secondary">RM4.1</a></td><td>Transition Risk Identification  </td><td>0.57 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm4.2-transition-risk-impact-assessment" class="button secondary">RM4.2</a></td><td>Transition Risk Impact Assessment </td><td>0.57 points </td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm4.3-physical-risk-identification" class="button secondary">RM4.3</a></td><td>Physical Risk Identification</td><td>0.57 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="/pages/O3wIKQNHOoAn5oBBbrzj" class="button secondary">RM4.4</a></td><td>Physical Risk Impact Assessment</td><td>0.57 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm4.5-climate-related-opportunities-identification" class="button secondary">RM4.5</a></td><td>Climate-related Opportunities Identification</td><td>0.57 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/risk-management/rm4.6-climate-related-opportunities-impact-assessment" class="button secondary">RM4.6</a></td><td>Climate-related Opportunities Impact Assessment </td><td>0.57 points</td><td>Eligible</td><td>Required</td><td>Governance</td></tr><tr><td><strong>Stakeholder Engagement</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/stakeholder-engagement/se1-stakeholder-engagement-program" class="button secondary">SE1</a></td><td>Stakeholder Engagement Program </td><td>3.26 points</td><td>Eligible </td><td>Not required</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/stakeholder-engagement/se2-supply-chain-engagement-program" class="button secondary">SE2</a></td><td>Supply Chain Engagement Program</td><td>1.65 points</td><td>Eligible </td><td>Not required</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/stakeholder-engagement/se3-stakeholder-grievance-process" class="button secondary">SE3</a></td><td>Stakeholder Grievance Process</td><td>1.65 points</td><td>Eligible </td><td>Not required</td><td>Social</td></tr></tbody></table>

### Performance Component&#x20;

*Materiality outcomes determine the maximum score of all Performance Component indicators (with the exception of CA1, which is not scored).*

<table><thead><tr><th width="134.0703125"></th><th></th><th width="191.07421875"></th><th width="128.0078125"></th><th width="128"></th><th></th></tr></thead><tbody><tr><td>Module</td><td>Indicator</td><td><i class="fa-flag-swallowtail">:flag-swallowtail:</i>  Topic</td><td><i class="fa-pen-to-square">:pen-to-square:</i> Pre-fill</td><td><i class="fa-shield">:shield:</i> Evidence</td><td><i class="fa-landmark">:landmark:</i> Pillar</td></tr><tr><td><strong>Energy</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/energy/wt1-water-use" class="button secondary">EN1</a></td><td>Energy </td><td>Eligible</td><td>Not required</td><td>Environment</td></tr><tr><td><strong>GHG</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/ghg/gh1-greenhouse-gas-emissions" class="button secondary">GH1</a></td><td>Greenhouse Gas Emissions </td><td>Eligible</td><td>Required</td><td>Environment</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/ghg/gh2-net-zero-targets" class="button secondary">GH2</a></td><td>Net Zero Targets </td><td>Eligible</td><td>Not required</td><td>Environment</td></tr><tr><td><strong>Air Pollution</strong> </td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/air-pollution/ap1-air-pollution" class="button secondary">AP1</a></td><td>Air Pollution </td><td>Eligible</td><td>Not required</td><td>Environment</td></tr><tr><td><strong>Water</strong> </td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/water/wt1-water-inflows-withdrawals" class="button secondary">WT1</a></td><td>Water Inflows / Withdrawals</td><td>Eligible</td><td>Not required</td><td>Environment </td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/water/wt2-water-outflows-discharges" class="button secondary">WT2</a></td><td>Water Outflows / Withdrawals</td><td>Eligible</td><td>Not required</td><td>Environment </td></tr><tr><td><strong>Waste</strong> </td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/waste" class="button secondary">WS1</a></td><td>Waste Management </td><td>Eligible</td><td>Not required</td><td>Environment </td></tr><tr><td><strong>Biodiversity &#x26; Habitat</strong> </td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/biodiversity-and-habitat/bi1-biodiversity-and-habitat" class="button secondary">BI1</a></td><td>Biodiversity &#x26; Habitat</td><td>Eligible</td><td>Not required</td><td>Environment </td></tr><tr><td><strong>Health &#x26; Safety</strong> </td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/health-and-safety/hs1-health-and-safety-employees" class="button secondary">HS1</a></td><td>Employees </td><td>Eligible</td><td>Not required</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/health-and-safety/hs2-health-and-safety-contractors" class="button secondary">HS2</a></td><td>Contractors</td><td>Eligible</td><td>Not required</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/health-and-safety/hs3-health-and-safety-users" class="button secondary">HS3</a></td><td>Users</td><td>Eligible</td><td>Not required</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/health-and-safety/hs4-health-and-safety-community" class="button secondary">HS4</a></td><td>Community </td><td>Eligible</td><td>Not required</td><td>Social </td></tr><tr><td><strong>Employees</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/employees/em1-employee-engagement" class="button secondary">EM1</a></td><td>Employee Engagement </td><td>Eligible</td><td>Not required</td><td>Social</td></tr><tr><td></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/employees/em2-human-capital" class="button secondary">EM2</a></td><td>Human Capital </td><td>Eligible</td><td>Not required</td><td>Social</td></tr><tr><td><strong>Customers</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/customers/cu1-customer-satisfaction-monitoring" class="button secondary">CU1</a></td><td>Customer Satisfaction Monitoring  </td><td>Eligible</td><td>Not required</td><td>Social</td></tr><tr><td><strong>Certifications</strong></td><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/performance-component/certifications/ca1-infrastructure-certifications" class="button secondary">CA1</a></td><td>Infrastructure Certifications   </td><td>Eligible</td><td>Required</td><td>Governance</td></tr></tbody></table>

{% hint style="info" %}
\*GRESB ‘pre-validates’ certain evidence if the participant’s response and supporting documentation remains consistent year-over-year. When applicable, this means previous year’s validation decision is carried over to the current submission.

For the 2026 assessment, this applies to: LE4 and PO1-3, Note that PO1-3 have unique pre-validation criteria, described [here](/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/management-component/policies/po1-environmental-issues.md#validation-what-evidence-is-required).
{% endhint %}

### NZIF Alignment Module \[*Optional & Unscored*]

<table><thead><tr><th width="236.333251953125"></th><th></th></tr></thead><tbody><tr><td>Indicator</td><td><i class="fa-flag-swallowtail">:flag-swallowtail:</i> Topic</td></tr><tr><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/nzif-alignment-module/nz1-separate-scope-3-target" class="button secondary">NZ1</a></td><td>Separate Scope 3 Target </td></tr><tr><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/nzif-alignment-module/nz2-governance-and-management-responsibility" class="button secondary">NZ2</a></td><td>Governance &#x26; Management Responsibility</td></tr><tr><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/nzif-alignment-module/nz3-decarbonization-plan" class="button secondary">NZ3</a></td><td>Decarbonization Plan</td></tr><tr><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/nzif-alignment-module/nz4-emissions-performance" class="button secondary">NZ4</a></td><td>Emissions Performance</td></tr><tr><td><a href="https://guides.gresb.com/completing-gresb-assessments/completing-the-assessment/2026-asset-assessment/nzif-alignment-module/nz5-achievement" class="button secondary">NZ5</a></td><td>Achievement</td></tr></tbody></table>


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Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.
