***
**Does the entity have sustainability objectives?**
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## Assessment Instructions
Intent: What is the purpose of this indicator?
This indicator evaluates whether the entity sets clear sustainability objectives to identify its most material issues and integrate them into day-to-day management practices. Establishing these objectives strengthens alignment between sustainability management and the entity’s overall strategy and demonstrates a commitment to monitoring and improving performance over time.
Input: How do I complete this indicator?
**Select Yes or No**: If selecting 'Yes', select applicable sub-options.
**Objectives**: Indicate whether the objectives are publicly available or not. Publicly available means, in this context, that any person would be able to access the information, for example through a website or open-source report.
### Terminology
**Human capital**
> Human capital refers to the knowledge, culture, skills, experience, and overall contributions of an organization’s workforce. It encompasses strategies for fairly attracting, developing, and retaining talent, fostering a productive and engaged workplace, and ensuring fair and effective workforce management. Many organizational approaches can contribute to human capital objectives, including talent development & advancement; skills-based hiring & development; and diversity, equity, and inclusion.
**Environmental objectives**
> Overall goals arising from policies that an entity sets itself to achieve regarding relevant environmental issues, such as greenhouse gas emissions, renewable energy, or sustainable procurement. The objectives should be quantifiable and correlated with the entity's ambitions. In turn, they determine targets, which are detailed performance requirements necessary to achieve the environmental objectives.
**Formally adopted**
> To set and communicate a strategy/target/program, at least internally, and having implemented or prepared actions to achieve this.
**Governance objectives**
> Overall goals arising from policies that an entity sets itself to achieve regarding relevant governance issues, such as bribery and corruption, cybersecurity, or board composition. These objectives should be quantifiable and correlated with the entity's ambitions.
**Overall business strategy**
> The entity's long-term strategy for meeting its objectives.
**Social objectives**
> Overall goals arising from policies that an entity sets itself to achieve regarding relevant social issues, such as customer satisfaction, employee engagement, or stakeholder relations. These objectives should be quantifiable and correlated with the entity's ambitions.
Validation: What evidence is required?
#### Evidence
The evidence provided will be subject to manual validation.
The evidence should sufficiently support all the items selected for this question. If the entity selects 'Publicly available,' the evidence **must** be a hyperlink. Ensure that the hyperlink is active and that the relevant page can be accessed within two steps. The URL should demonstrate the existence of the publicly available objective(s) selected.
The evidence must sufficiently support all the items selected for this question and cover the following elements:
* Actionable sustainability objective(s) that relate to a specific issue/issues within the selected criteria and have been formally adopted and/or implemented by the entity.
* Public availability of the objectives (if applicable).
Acceptable evidence may include illustrative portions of business plans, sustainability plan/strategy, annual report, policies, documented sustainability-related targets/goals, company presentations, etc. Note that overarching sustainability documents must have separate sections/clauses relevant for each of the selected topics.
Validation Basics
## Scoring
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Scoring: How does GRESB score this indicator?
The scoring of this indicator is equal to the sum of the fractions assigned to the selected options and respective sub-options, multiplied by the total score of the indicator.
**Evidence:** The evidence is manually validated and assigned a multiplier, according to the table below. The evidence must support the validation requirements.
If any requirements are not met, the evidence may be partially accepted or not accepted, depending on the level of alignment with the requirements.
| Validation status | Multiplier |
| ------------------ | ---------- |
| Accepted | 2/2 |
| Partially Accepted | 1/2 |
| Not Accepted | 0 |
Scoring Basics
## Frequently Asked Questions
***
I don't have documented human capital objectives to report in indicator LE2, ‘ESG Objectives.’ Does this mean I can't answer LE3, ‘ESG, climate-related and/or humancapital senior decision maker’?
No. While LE2 asks about formal objectives, LE3 asks about responsibility. Participants can still answer LE3 if you have individuals or senior leaders responsible for human capital matters, even if those responsibilities aren't tied to specific objectives.
***
References
EPRA Best Practices Recommendations on Sustainability Reporting, 3rd version, September 2017: 5.7, Analysis
SASB (March 2016)-Real Estate Owners, Developers & Investment Trusts: IF0402-05
## Get Support: Solution Providers
GRESB Solution Providers are independent, third-party organizations within the GRESB Partner network that offer specialized products, tools, and services to support sustainability performance outside the GRESB Assessment process.
The organizations below deliver commercially available solutions designed to help drive improvement for this indicator. Engagement is managed directly between the reporting entity and the Solution Provider.
GRESB will continue to update this section as the GRESB Solution Provider network grows. Please check back regularly to find GRESB Solution Providers who can support your sustainability performance.
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