Scheme Lists

Assurance & Verification Schemes

The following indicators allow participants to identify whether data has been externally assured/verified:

• Development Asset Assessment: RP1 and HS1-3

The recognized assurance and verification schemes listed below will be valid for the 2026 GRESB Standard.

Recognized Assurance and Verification Schemes

• AA1000 Assurance Standard

• Advanced technologies promotion Subsidy Scheme with Emission reduction Target (ASSET)

• Airport Carbon Accreditation (ACA) des Airports Council International Europe

• Alberta Specified Gas Emitters Regulation

• ASAE 3000

• ASSA 5000

• Attestation Standards established by the American Institute of Certified Public Accountants/AICPA (AT-C 105, AT-C 205, AT-C 206, AT-C 210, AT-C 215)

• Australia National Greenhouse and Energy Regulations (NGER Act)

• California Mandatory Greenhouse Gas Reporting Regulation (also known as California Air Resources Board regulations)

• Canadian Institute of Chartered Accountants (CICA) Handbook: Assurance Section 5025 Carbon Trust Standard

• Carbon Trust Standard

• Chicago Climate Exchange verification standard

• China Corporate Social Responsibility Report Rating Standard

• Climate Registry General Verification Protocol (also known as California Climate Action Registry (CCAR))

• Compagnie Nationale des Commissaires aux Comptes (CNCC)

• Corporate GHG Verification Guidelines from ERT

• CSAE 3000

• CSRD Article 8 Related Assurance

• DNV Verisustain Protocol/ Verification Protocol for Sustainability Reporting

• Dutch Standard for Assurance assignments 3000A

• Earthcheck Certified

• ERM GHG Performance Data Assurance Methodology

• Get It Fair – ESG Rating and Reporting Assurance

• IDW AsS 821: IDW Assurance Standard: Generally Accepted Assurance Principles for the Audit or Review of Reports on Sustainability Issues

• IDW PS 821: IDW Prüfungsstandard: Grundsätze ordnungsmäßiger Prüfung oder prüferischer Durchsicht von Berichtenim Bereich der Nachhaltigkeit

• ISAE 3000

• ISAE 3410, Assurance Engagements on Greenhouse Gas Statements

• ISO 14064-1

• ISO 14064-2

• ISO 14064-3

• ISO 14067

• ISO 19011 standard

• ISO 50002 standard

• ISSA 5000

• JVETS (Japanese Voluntary Emissions Trading Scheme) Guideline for verification

• Korean GHG and Energy Target Management System

• MOHURD Guidelines for Public Building Energy Audit

• NMX-SAA-14064-3-IMNC: Instituto Mexicano de Normalización y Certificación A.C

• OfWat Regulatory Accounting Guidelines

• RevR 6 Bestyrkande av hållbarhetsredovisning (RevR 6 Assurance of Sustainability)

• RevR6 Procedure for assurance of sustainability report from Far, the Swedish auditors professional body

• Saitama Prefecture Target-Setting Emissions Trading Program

• SGS Sustainability Report Assurance

• Spanish Institute of Registered Auditors (ICJCE)

• SSAE 3000

• Standard 3810N Assurance engagements relating to sustainability reports of the Royal

• Netherlands Institute of Registered Accountants

• State of Israel Ministry of Environmental Protection, VERIFICATION OF GREENHOUSE GAS EMISSIONS AND EMISSIONS REDUCTION IN ISRAEL GUIDANCE DOCUMENT FOR CONDUCTING VERIFICATIONS, Process A

• Swiss Climate CO2 label

• Thai Greenhouse Gas Management Organisation (TGO) Greenhouse Gas (GHG) Verification Protocol

• Toitu Carbon Reduce/ Enviro-Mark

• Tokyo Emissions Trading Scheme

• USGBC PERFORM

• Verification under the EU Emissions Trading Scheme (EU ETS) Directive and EU ETS related national implementation laws

• WAC 173-441

Scheme Evaluation

GRESB’s accepted assurance and verification standards, as well as criteria for accepted standards, are aligned with the Carbon Disclosure Project (CDP).

Scheme Recognition Criteria

The six criteria for a third-party assurance/verification scheme to be recognized by GRESB are defined as follows:

1. Relevance: The standard must relate to a third-party audit or verification process. For a program-related standard, the 3rd party verification should be specified as part of the program compliance.

2. Competency: The standard should include a statement about the competency of verifiers. Where a program and verification parties are stipulated, competency is assumed to be determined by the second party and need not be explicitly stated in the standard.

3. Independence: the standard must ensure impartiality when the same external organization compiles and verifies a reporting company’s inventory.

4. Terminology: The standard should specify the meaning of any terms used to describe the level of assurance (e.g., limited assurance, reasonable assurance).

5. Methodology: The standard should describe a methodology for verifying the process and/or system controls and the associated data.

6. Availability: the standard should be available for scrutiny.

Additional schemes may also receive recognition if they meet GRESB’s criteria. To submit a new scheme for review, please contact the GRESB team. The final deadline for submitting a new assurance/verification scheme for review by the GRESB team is March 15. Schemes submitted for review after March 15th will not be reviewed until the subsequent reporting year.

Sustainability Reporting Standard and Frameworks

Indicator RP1 (Sustainability Reporting) requires participants to identify whether their sustainability disclosure is aligned 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.

Certification Schemes

Indicator CA1 of the Asset and Development Asset Assessment allows participants to identify whether the entity maintained and/or achieved asset-level certifications.

The list below indicates certifications that have been submitted to GRESB as part of the participation process and accepted for reporting purposes.

Recognized Infrastructure Certification Schemes

• ACC Fleet Saver Programme

• Accreditation Standards (Residential Aged Care)

• Accredited Parking Organization Programme

• Achilles/Utilities Vendor Database

• AFD Carbon Footprint Tool

• Airport Carbon Accreditation

• Airport Health Accreditation

• Austrian Energy Certificate

• BOMA/BEST; BOMA BEST Sustainable

• Bra Miljoval/Good Environmental Choice

• BREEAM In Use

• BREEAM New Construction

• BSI 18477

• Building Energy Rating (BER)

• CarbonNeutral

• CEEDA

• CEEQUAL

• CICERO Shades of Green

• Climate Finance Impact Tool

• Climate Active Carbon Neutral Certification

• Climate Bond Certification

• Combined Heat and Power Quality Assurance Programme

• Crime Prevention Model Certificate

• Data Centre Efficiency Evolution Program

• DIN EN 16247; 50600

• DEIJ Certification Program

• DGNB Certification System

• EC 62477

• Ecologo

• Ecovadis: Silver, Gold or Platinum

• EDGE Certification

• Energy Label for Utility Building

• Energy Star

• Enterprise Green Communities

• Environmental Class Notation (for vessels)

• Envision

• Equator Principles (EP) III

• European Standard Parking Award Off-Street (ESPE Off-Street)

• EU Lean and Green

• E+C Énergie Positive & Réduction Carbone

• FERC/PURNA Qualifying Facility

• Fitwel

• Florida Green Building Certification

• Fortified (Commercial)

• Greenroads Rating System

• Green Marine

• Green Power

• Green Star

• HQE Certification (Haute Qualité Environnementale

• IEC 62619

• IFC E&S Performance Standards

• Infrastructure Sustainability (IS) Rating Scheme

• Industria Limpia

• IS Design & As Built v1.2

• IS Design & As Built v2.0

• IS Operations v1.2

• KALIS/Seismic Performance Evaluation Guidelines

• LEED (Leadership in Energy and Environmental Design)

• MARPOL Shipping Certificate

• Morningstar/Sustainalytics

• NABERS/Tenancy

• OGMP Gold Standard

• OSHA VPP Program

• PARK MARK SAFER PARKING

• PEER

• Portuguese National Building Energy Certification System

• PROGRAMA NACIONAL DE AUDITORÍA AMBIENTAL (PROFEPA)

• Project Canary/Trustwell

• Quality Assurance for Combined Heat and Power

• Railway Industry Supplier Approval (RISAS)

• RISQS - Railway Industry Supplier Qualification Scheme

• R1 Status

• Sella de Exellencia

• SITES

• South Korea Good Manufacturing Practice for Pharmaceutical Manufacturing Plants

• SuRe Standard

• Sustainability Council of Australia (ISCA)/Operational Pilot

• Sustainability Standards for Residential Development (BASIX)

• Sustainable Transport Appraisal Rating (STAR)

• Swedish Green Building Council – Environmental Construction

• Texan by Nature/Dark Skies Initiative

• The European Energy Certificate System

• The Investor Confidence Project Europe/[Infrastructure] The Investor Confidence Project (ICP)/Investor Ready Energy Efficiency™ (IREE™) certification

• The Joint Commission/Health Care Staffing Certification

• The Low Impact Hydropower Institute Certification

• US Resiliency Council Rating System (Seismic)

• Victorian Energy Upgrades Program

• Virginia Environmental Excellence Award (VEEP)

• WELL Building Standard

• Whites Certification

Additional schemes may also receive recognition if they meet GRESB’s minimum criteria:

• Sustainability performance is focused and certified at the asset level.

• The assessment process and criteria documents/information are available and robust.

• A governance body oversees the technical development of the scheme.

• The certification is based on a review of technical documentation and/or an on-site assessment.

• An independent and qualified professional conducts the certification process.

To submit a new scheme for review, please contact the GRESB team. The last date to submit new certification schemes for the 2026 Infrastructure Development Asset Assessment is June 21st, 2026.