Scheme Lists
Assurance & Verification Schemes
Indicator RP1 (Sustainability Reporting) allows participants to identify whether data has been externally assured/verified.
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:
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.
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.
Independence: the standard must ensure impartiality when the same external organization compiles and verifies a reporting company’s inventory.
Terminology: The standard should specify the meaning of any terms used to describe the level of assurance (e.g., limited assurance, reasonable assurance).
Methodology: The standard should describe a methodology for verifying the process and/or system controls and the associated data.
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.
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