2026 Asset Assessment

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

How are the infrastructure assessments organized?

Level	Description
Component	The highest-level category in the assessment. Each component represents a broad area of sustainability evaluation (e.g., management, performance, development). 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
Aspect	Each component is made up of several aspects, which group together related themes. For example, within the Management component, there are aspects such as Policies, Reporting, and Risk Management. Note that the SFDR Assessments do not contain aspects.
Indicator	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?”).

Component	Max Score
Entity & Reporting Characteristics	Unscored
Management Component	40 Points
Performance Component	60 Points
NZIF Alignment Module	Unscored

Download the Excel version of the assessment below:

2026_Infrastructure_Asset_Assessment_Excel.xlsx

623KB

Open

Entity & Reporting Characteristics [Unscored]

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

Module	Indicator	Topic	Pre-fill
Entity Characteristics	EC1	Reporting Entity	Eligible
	EC2	Nature of Ownership	Eligible
	EC3	Entity Commencement Date	Eligible
	EC4	Reporting Year	Eligible
Reporting Characteristics	RC1	Reporting Currency	Eligible
	RC2	Economic Size	Not eligible
	RC3	Sector & Geography	Eligible
	RC4	Ancillary Services	Eligible
	RC5	Nature of Entity's Business	Eligible
	RC6	Description of the Asset	Eligible
	RC7	GRESB Materiality	Eligible

Management Component

Module	Indicator	Topic	Max Score	Pre-fill	Evidence	Pillar
Leadership	LE1	Sustainability Leadership Commitments	Not scored	Eligible	Required	Governance
	LE2	Sustainability Objectives	3.26 points	Eligible	Required	Governance
	LE3	Sustainability, Climate-related and/or Human Capital senior Decision Maker	1.65 point	Eligible	Not required	Governance
	LE4	Personnel Sustainability Performance Targets	3.26 point	Eligible	Required*	Governance
Policies	PO1	Environmental issues	1.65 points	Eligible	Required*	Environment
	PO2	Social issues	1.65 points	Eligible	Required*	Social
	PO3	Governance issues	1.65 points	Eligible	Required*	Governance
Reporting	RP1	Reporting	3.26 points	Not eligible	Required	Governance
	RP2.1	Incident Monitoring	1.65 points	Eligible	Not required	Governance
	RP2.2	Incident Occurrences	Not scored	Not eligible	Not required	Governance
Risk Management	RM1	Management System	2.85 points	Eligible	Required	Governance
	RM2.1	Environmental Risk Assessments	2.85 points	Eligible	Required	Environment
	RM2.2	Social Risk Assessments	2.85 points	Eligible	Required	Social
	RM2.3	Governance Risk Assessments	2.85 points	Eligible	Required	Governance
	RM3	Strategy Resilience to Climate-Related Risk & Opportunity	0.57 points	Eligible	Not required	Governance
	RM4.1	Transition Risk Identification	0.57 points	Eligible	Required	Governance
	RM4.2	Transition Risk Impact Assessment	0.57 points	Eligible	Required	Governance
	RM4.3	Physical Risk Identification	0.57 points	Eligible	Required	Governance
	RM4.4	Physical Risk Impact Assessment	0.57 points	Eligible	Required	Governance
	RM4.5	Climate-related Opportunities Identification	0.57 points	Eligible	Required	Governance
	RM4.6	Climate-related Opportunities Impact Assessment	0.57 points	Eligible	Required	Governance
Stakeholder Engagement	SE1	Stakeholder Engagement Program	3.26 points	Eligible	Not required	Social
	SE2	Supply Chain Engagement Program	1.65 points	Eligible	Not required	Social
	SE3	Stakeholder Grievance Process	1.65 points	Eligible	Not required	Social

Performance Component

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

Module	Indicator	Topic	Pre-fill	Evidence	Pillar
Energy	EN1	Energy	Eligible	Not required	Environment
GHG	GH1	Greenhouse Gas Emissions	Eligible	Required	Environment
	GH2	Net Zero Targets	Eligible	Not required	Environment
Air Pollution	AP1	Air Pollution	Eligible	Not required	Environment
Water	WT1	Water Inflows / Withdrawals	Eligible	Not required	Environment
	WT2	Water Outflows / Withdrawals	Eligible	Not required	Environment
Waste	WS1	Waste Management	Eligible	Not required	Environment
Biodiversity & Habitat	BI1	Biodiversity & Habitat	Eligible	Not required	Environment
Health & Safety	HS1	Employees	Eligible	Not required	Social
	HS2	Contractors	Eligible	Not required	Social
	HS3	Users	Eligible	Not required	Social
	HS4	Community	Eligible	Not required	Social
Employees	EM1	Employee Engagement	Eligible	Not required	Social
	EM2	Human Capital	Eligible	Not required	Social
Customers	CU1	Customer Satisfaction Monitoring	Eligible	Not required	Social
Certifications	CA1	Infrastructure Certifications	Eligible	Required	Governance

*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.

NZIF Alignment Module [Optional & Unscored]

Indicator	Topic
NZ1	Separate Scope 3 Target
NZ2	Governance & Management Responsibility
NZ3	Decarbonization Plan
NZ4	Emissions Performance
NZ5	Achievement