# EC4: Reporting Year

<table data-card-size="large" data-column-title-hidden data-view="cards" data-full-width="false"><thead><tr><th></th><th></th><th></th><th data-hidden data-card-cover data-type="image">Cover image</th></tr></thead><tbody><tr><td><i class="fa-bullseye">:bullseye:</i> Maximum Score</td><td><strong>Not scored</strong></td><td></td><td></td></tr><tr><td><i class="fa-pen-to-square">:pen-to-square:</i> Prefill</td><td><i class="fa-check">:check:</i> <strong>Eligible</strong></td><td></td><td></td></tr><tr><td><i class="fa-shield-check">:shield-check:</i> Validation</td><td><strong>Evidence is not required</strong></td><td></td><td></td></tr><tr><td><i class="fa-arrow-trend-up">:arrow-trend-up:</i> 2026 Updates</td><td><strong>None</strong></td><td></td><td></td></tr></tbody></table>

***

**Reporting year**

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## Assessment Instructions

<details>

<summary><strong>Intent</strong>: What is the purpose of this indicator?</summary>

The intent of this indicator is to set the entity’s annual reporting year. This information is used in combination with the responses to the indicators Sector & Geography (RC3) to understand the entity’s reporting boundary.

</details>

<details>

<summary><strong>Input</strong>: How do I complete this indicator?</summary>

Select one of the options.

Participants are required to specify the starting month of their fiscal year. If participants select Fiscal year, starting months between February and June must correspond to calendar years 2025/2026. For example, an entity reporting from April to March will be considered covering the period of April 2025 - March 2026. On the other hand, starting months between July and December must correspond to calendar years 2024/2025. For example an entity reporting from October to September will be considered as covering the period of October 2024 - September 2025.

The table below details the period for which information throughout the Assessment would be expected, should a given starting month be selected:

| Starting month | Reporting Year         |
| -------------- | ---------------------- |
| January        | Select "Calendar Year" |
| February       | Feb 2025 - Jan 2026    |
| March          | Mar 2025 - Feb 2026    |
| April          | Apr 2025 - Mar 2026    |
| May            | May 2025 - Apr 2026    |
| June           | Jun 2025 - May 2026    |
| July           | Jul 2024 - Jun 2025    |
| August         | Aug 2024 - Jul 2025    |
| September      | Sept 2024 - Aug 2025   |
| October        | Oct 2024 - Sept 2025   |
| November       | Nov 2024 - Oct 2025    |
| December       | Dec 2024 - Nov 2025    |

#### Terminology

**Calendar year**

> January 1 – December 31.

**Fiscal year**

> The period used to calculate annual financial statements. Depending on the jurisdiction, the fiscal year can start on April 1, July 1, October 1, etc.

**Reporting year**

> Answers must refer to the reporting year identified in EC4 (Reporting year) in the Infrastructure Assessment. A response to an indicator must be true at the close of the reporting period; however, the response does not need to have been true for the entire reporting year. GRESB does not favour the use of calendar year over fiscal year or vice versa, as long as the chosen reporting year is used consistently throughout the Assessment.

</details>

<details>

<summary><strong>Validation</strong>: What evidence is required?</summary>

No evidence required.

</details>

## Scoring

This indicator is not scored.

## Frequently Asked Questions

<details>

<summary>What are the different types of reporting years available in the GRESB
 assessments, and what are their implications?</summary>

Participants may report based on calendar year or fiscal year. They must use the chosen
&#x20;reporting year consistently throughout the assessment. If a participant selects “July” as the
&#x20;start of their reporting year, this should refer to two years prior. In other words, selecting “July”
&#x20;indicates that the reporting year is July 2024 – June 2025. “August” refers to August 2024 –
&#x20;July 2025, and so forth, and “June” refers to June 2025 – May 2026.
\
The data and documents provided as evidence must be applicable to the chosen reporting year unless specified otherwise in the indicator requirements.

</details>


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