Strategy
2 Points
The Strategy aspect assesses whether the entity integrates sustainability into its overall business strategy and decision-making processes. Strategic integration supports a forward-looking approach to managing risks and opportunities, helping to drive long-term value creation and resilience.
ST0: Strategy Context
Maximum Score
Not scored
Static
Validation
Evidence not required
Control dependent?
No
Is there context that an investor or similar stakeholder needs to understand the entity’s response to the Strategy indicators?
Assessment Instructions
Intent: What is the purpose of this indicator?
This indicator provides the entity with the opportunity to disclose additional context to support the interpretation of its responses to the Strategy indicators, helping stakeholders better understand the entity’s strategic approach and circumstances.
Input: How do I complete this indicator?
Select ‘Yes’ or ‘No’. If ‘Yes’, provide context to support the interpretation of the entity’s responses to this aspect’s indicators.
Open text box: The content of this open text box is not used for scoring, but will be included in the Insights and Benchmark Reports. Participants should use this open text box to provide further details, context, or comments related to the subject.
Terminology
Strategy
To define and clearly communicate a target, direction, or program (internally at minimum), while also preparing and implementing the actions required to achieve it.
Sustainability strategy
Strategy which (1) sets out the participant’s procedures and (2) sets the direction and guidance for the entity’s implementation of sustainability measures.
Scoring
This indicator is not scored.
ST1: Sustainability in Business Strategy
Maximum Score
2 Points
Static
Validation
Evidence and other answer are manually validated
Control dependent?
No
Does the entity incorporate sustainability in its overall business strategy?
Assessment Instructions
Intent: What is the purpose of this indicator?
This indicator assesses whether the entity incorporates sustainability into its overall business strategy, including integration across key strategic and operational elements (e.g., goal setting, risk management, operating budget, capital planning, partnerships, etc). Embedding sustainability in these areas supports timely and consistent decision-making and helps manage risks and capture opportunities in line with the entity’s long-term objectives.
Input: How do I complete this indicator?
Select ‘Yes’ or ‘No’. If 'Yes', select all applicable sub-options.
Other: State the other elements into which sustainability has been integrated. Ensure that the other answer provided is not a duplicate of the selected option above.
Terminology
Acquisitions / Divestitures
The integration of sustainability considerations into asset-level acquisition and disposal decisions, including the evaluation of environmental and social factors (e.g., energy, climate risks, and operational efficiency) to inform due diligence and asset strategy.
Capital Planning
The integration of sustainability considerations into capital allocation and investment decisions, including the evaluation and prioritization of projects based on sustainability factors.
Marketing and communications
The integration of sustainability considerations into external communications, ensuring alignment between sustainability commitments, performance, and messaging.
Operation Budget
The allocation of financial resources within operational budgets to support sustainability initiatives, activities, or ongoing performance management. Dedicated full-time equivalents (FTEs) may also be accepted as a proxy for operational resource allocation.
Partnerships
The incorporation of sustainability considerations into collaborations with external stakeholders, including suppliers, clients, or industry partners, to achieve sustainability objectives.
Regulatory compliance
The incorporation of sustainability-related laws, regulations, and standards into business processes and decision-making to ensure compliance and manage regulatory risk.
Research and development
The integration of sustainability considerations into the design and prioritization of innovation and development activities.
Risk Management
The understanding and mitigation of material sustainability risks and opportunities.
Strategy Goal Setting
The establishment of sustainability goals informed by material environmental, social, and governance related issues, risk assessments, or performance data, aimed at improving specific sustainability factors and/or overall operational performance.
Validation: What evidence is required?
Evidence
The evidence provided will be subject to manual validation.
The provided evidence must cover the following elements:
Clearly demonstrate strategies on all selected issues.
Explicitly address the sustainability aspect of each selected strategy.
Demonstrate that sustainability is incorporated into the entity’s broader business strategy, rather than being addressed only through a standalone ESG policy or isolated initiative.
Other Answer
The other answer(s) provided will be subject to manual validation.
State the other element into which sustainability has been integrated and ensure that the element is a formal component of the entity’s overall business strategy.
Other answer cannot be a duplicate of a previously selected option. Multiple Other answers are acceptable, but only one will count toward the score.
Scoring
Scoring: How does GRESB score this indicator?
The scoring of this indicator is equal to the fraction assigned to the selected option, multiplied by the total score of the indicator.
Evidence: For selections subject to manual validation, the validation status acts as a multiplier to determine that selection's final score.
If any requirements are not met, the evidence may not be accepted, depending on the level of alignment with the requirements.
Accepted
1
Not Accepted
0
Other: The 'Other' answer is manually validated and assigned a score, which is used as a multiplying factor, as per the table below:
Accepted
1
Not Accepted
0
Duplicate
0
Last updated
Was this helpful?