> For the complete documentation index, see [llms.txt](https://guides.gresb.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-fund-assessment/entity-characteristics/ec4-reporting-year.md).

# 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>

Set the entity’s annual reporting year.

</details>

<details>

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

Select the reporting year approach that applies to the entity.

**Important:** Please note that SFDR has a reference period that relates to calendar year reporting. In case you have both financial and calendar year reporting requirements and are unsure how to proceed, contact the [GRESB Helpdesk](https://gresb.com/contact/) for further information.

\*Values in the Entity Characteristics (EC) aspect are fixed to one entity, regardless of assessment year. In order to update these please select the 'Manage Entity' setting in the 'Assessment Portal'.

#### 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 period**

> Answers must refer to the reporting period identified in EC3 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 period.

</details>


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