# 2026 Development Asset Assessment This page summarizes the full list of questions within the GRESB Infrastructure Development 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?”).

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?”).

### Development Asset Assessment


Component	Max Score
Entity & Reporting Characteristics	Unscored
Development	100 Points

{% hint style="info" %} Download the Excel version of the assessment below: {% file src="/files/tSXymGSY22EhDuV3q0wX" %} {% endhint %} *** ### Entity & Reporting Characteristics *All indicators in the Entity & Reporting Characteristics Aspect are un-scored and none require evidence.*

Module	Indicator	Topic	Pre-fill
Aspect	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	Nature of Entity's Business	Eligible
	RC5	Description of the Asset	Eligible
	RC6	^{GRESB Materiality Assessment}	Eligible

### Development Component


Aspect	Indicator	Topic	Max Score	Pre-fill	Evidence	Pillar
Leadership	LE1	Sustainability Leadership Commitments	Not scored	Eligible	Not required	Governance
	LE2	Sustainability Objectives	Determined by materiality	Eligible	Required	Governance
	LE3	Sustainability, Climate-related and/or Human Capital Senior Decision Maker	Determined by materiality	Eligible	Not required	Governance
	LE4	Personnel Sustainability Performance Targets	Determined by materiality	Eligible	Required	Governance
Policies	PO1	Environmental issues	Determined by materiality	Eligible	Required	Environment
	PO2	Social issues	Determined by materiality	Eligible	Required	Social
	PO3	Governance issues	Determined by materiality	Eligible	Required	Governance
Reporting	RP1	Reporting	Determined by materiality	Eligible	Required	Governance
	RP2.1	Incident Monitoring	Determined by materiality	Eligible	Not required	Governance
	RP2.2	Incident Occurrences	Not scored	Eligible	Not required	Governance
Risk Management	RM1	Management System	Determined by materiality	Eligible	Required	Governance
	RM2.1	Environmental Risk Assessment	Determined by materiality	Eligible	Required	Environment
	RM2.2	Social Risk Assessment	Determined by materiality	Eligible	Required	Social
	RM2.3	Governance Risk Assessment	Determined by materiality	Eligible	Required	Governance
	RM3.1	Environmental Risk Assessment - Construction	Determined by materiality	Eligible	Required	Environment
	RM3.2	Social Risk Assessment - Construction	Determined by materiality	Eligible	Required	Social
	RM4	Climate-Related Risk Management	Determined by materiality	Eligible	Not required	Governance
	RM5.1	Transition Risk Identification	Determined by materiality	Eligible	Required	Governance
	RM5.2	Transition Risk Impact Assessment	Determined by materiality	Eligible	Required	Governance
	RM5.3	Physical Risk Identification	Determined by materiality	Eligible	Required	Governance
	RM5.4	Physical Risk Impact Assessment	Determined by materiality	Eligible	Required	Governance
	RM5.5	Climate-Related Opportunities Identification	Determined by materiality	Eligible	Required	Governance
	RM5.6	Climate-Related Opportunities Impact Assessment	Determined by materiality	Eligible	Required	Governance
Stakeholder Engagement	SE1	Stakeholder Engagement Program	Determined by materiality	Eligible	Not required	Social
	SE2	Supply Chain Engagement Program	Determined by materiality	Eligible	Not required	Social
	SE3	Stakeholder Grievance Process	Determined by materiality	Eligible	Not required	Social
Greenhouse Gases	GH1	Net Zero	Determined by materiality	Eligible	Not required	Environment
	GH2	Life Cycle Assessment	Determined by materiality	Eligible	Not required	Environment
	GH3	Embodied Carbon	Determined by materiality	Eligible	Not required	Environment
Materials	MA1	Materials Selection - Construction	Determined by materiality	Eligible	Not required	Environment
Site Selection	SS1	Previous Site Use	Not scored	Eligible	Not required	Environment
Health & Safety	HS1	Health & Safety: Employees	Determined by materiality	Eligible	Not required	Social
	HS2	Health & Safety: Contractors	Determined by materiality	Eligible	Not required	Social
	HS3	Health & Safety: Community - Construction	Determined by materiality	Eligible	Not required	Social
Employees	EM1	Employee Engagement	Determined by materiality	Eligible	Not required	Social
	EM2	Human Capital	Determined by materiality	Eligible	Not required	Social
Contractors	CO1	Contractor Engagement	Determined by materiality	Eligible	Not required	Social
	CO2	Human Capital	Determined by materiality	Eligible	Not required	Social
Certifications & Awards	CA1	Infrastructure Certifications	Not scored	Eligible	Not required	Governance
	CA2	Awards	Not scored	Eligible	Not required	Governance

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