Scheme List

Sustainability Reporting Standard and Frameworks

Indicator TR1 (Formal Sustainability Disclosure) requires participants to identify whether their sustainability disclosure is aligned with a recognized third-party sustainability reporting standard or framework.

Sustainability reporting frameworks listed below will be valid for the 2026 GRESB Standard.

Recognized Sustainability Reporting Standards/Frameworks

• ANREV Sustainability Reporting Guidelines

• EPRA Sustainability Best Practices Recommendations Guidelines

• ESRS-aligned reporting (e.g. CSRD)

• GRI Standards

• IFRS-aligned reporting frameworks, including ISSB, TCFD and regional standards

• IIRC/IFRS Integrated Reporting Framework

• INREV Sustainability Guidelines

• PRI Reporting Framework

• SFDR Sustainable Finance Disclosure Regulation

• AASHE STARS

• Airports (Environment Protection) Regulations 1997 (Australia)

• Association of the Chemical Industry - Responsible Care

• Australian Clean Energy Regulator standard: National Greenhouse Energy Reporting (NGER)

• Chilean Financial Market Commission Standards

• Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (UK)

• Requirements in Danish Financial Statements Act section 99a and 99b

• Deutscher Nachhaltigkeitskodex DNK (German Sustainability Code)

• Edison Electric Institute standard template for investor owned utilities (EEI)

• Energy Charter (Australia)

• Equator Principles / IFC Performance Standards

• Finnish Accounting Act

• GHG Protocol Corporate Accounting and Reporting Standard

• Global Compact (UNGC)

• Gplus (Global Offshore Wind Health and Safety Organisation) Incident Reporting

• Green Marine Environmental Certification Program

• Integraal Milieujaarverslag (IMJV)

• International Safety Management Code

• ISO 14064 - Greenhouse Gas Accounting

• ISO 26000 - Social Responsibility

• Methane Challenge disclosure

• National Greenhouse and Energy Reporting Act 2007

• Non-financial report as per Article L.225-102-1 of the French Commercial Code

• Nordic Sustainability Reporting Standard (NSRS)

• Norwegian Shipowners’ Association (NSA) sustainability disclosures

• Aotearoa New Zealand Climate Standards

• OFGEM RIIO Reporting Requirements

• OSHA reporting

• PCAF

• Rail Safety and Standards Board (RSSB) Rail Sustainable Development Principles

• Streamlined Energy and Carbon Reporting Scheme (SECR)

• Swedish Annual Accounts Act

• UK Companies Act: Non-Financial Sustainability Statement

• UN SDG

• Walker Guidelines

• VSME Standard

• Carbon Disclosure Project (CDP) Report

Participants reporting against a standard or framework that is aligned with or derived from one of the frameworks listed above should select the corresponding framework from the existing options.

For example, if the reporting aligns with an IFRS related framework, participants should select IFRS aligned reporting frameworks. This option covers frameworks such as ISSB, TCFD, SASB aligned reporting, and regional regulatory standards based on IFRS.