> 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
Cover image
:bullseye: Maximum Score
Not scored
:pen-to-square: Prefill
:check:Eligible
:shield-check: Validation
Evidence is not required
:arrow-trend-up: 2026 Updates
None
***
**Reporting year**
{% columns %}
{% column width="75%" %}
{% endcolumn %}
{% column width="25%" %}
{% endcolumn %}
{% endcolumns %}
## Assessment Instructions
Intent: What is the purpose of this indicator?
Set the entity’s annual reporting year.
Input: How do I complete this indicator?
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.
---
# Agent Instructions
This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com.
## Querying This Documentation
If you need additional information that is not directly available in this page, you can query the documentation by asking a question.
Perform an HTTP GET request on the following URL with the `ask` and `goal` query parameters:
```
GET https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-fund-assessment/entity-characteristics/ec4-reporting-year.md?ask=&goal=
```
`ask` is the immediate question: it should be specific, self-contained, and written in natural language.
`goal` is what the user is ultimately trying to achieve, the reason they need the answer. Sharing it helps GitBook give you a better, more relevant answer. A goal is most helpful when it describes the outcome the user wants rather than restating the question. For example, with `ask=how do I create an API token`, a goal like `automate deployments from our CI pipeline` lets GitBook tailor the answer to that use case.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.
Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.
