Assessment Structure & Scope
About the Assessments
The GRESB Infrastructure Assessments are the global standard for sustainability benchmarking and reporting for institutional investors, fund managers, infrastructure companies, and asset managers operating in the infrastructure sector. The methodology is consistent across different regions, investment vehicles, and asset types, aligning with international reporting frameworks such as the Task Force on Climate-Related Financial Disclosures (TCFD), the Global Reporting Initiative (GRI), and the Principles for Responsible Investment (PRI).
There are three complementary GRESB Infrastructure Assessments:
Infrastructure Fund Assessment
Infrastructure Asset Assessment
Infrastructure Development Asset Assessment
GRESB also offers two SFDR Infrastructure Assessments (SFDR Asset & SFDR Fund) to support infrastructure participants in meeting their SFDR disclosure requirements.
All assessments cover the full breadth of infrastructure sectors, including but not limited to data infrastructure, energy and water resources, environmental services, network utilities, power generation except renewables (x‑renewables), renewable power, social infrastructure, and transport.
What is the structure?
Fund
The SFDR Infrastructure Asset Assessment consists of only the Entity & Reporting Characteristics sections.
Funds must participate with at least one of their underlying assets that also participates in the SFDR Infrastructure Asset Assessment, where Principal Adverse Impacts are reported.
The aggregation of asset data follows the calculation methods provided in Annex 1 of the Regulatory Technical Standards about the PAIs.
Aggregation is completed by an automatic system.
GRESB’s aggregation methodology will only be applicable at a fund level report, although fund of funds and financial market participants (FMPs) could theoretically connect to any of their underlying asset investments reporting on our platform. Like any methodology, where data gaps exist or coverage is limited, data download should help participants who wish to undertake the aggregation themselves.
Aggregation at the fund level is dependent on the following:
That any underlying asset accepts a connection request from a fund
That the underlying asset completes the assessment and submits their data
Asset-level information is aggregated only for those assets that were submitted before the connected fund.
Once all assets of the fund have been connected and submitted, the fund is in turn encouraged to submit.
Asset
The SFDR Infrastructure Asset Assessment consists of several aspects that a participant is required to report on, including:
Entity and Reporting Characteristics;
Climate and other environment-related indicators;
Social and employee, respect for human rights, anti-corruption, and anti-bribery matters.
*Note that the term table is used as a reference point to the mandatory and optional indicators as per the template provided by the EU but that the SFDR assessment portal itself is not composed of ’’tables’’. The SFDR report will however be in table format.
The SFDR Assessment is broken into three parts to reflect the different tables of PAIs as outlined by the EU documentation. These three tables are detailed as follows.
Table 1: Mandatory climate and other environment-related indicators, Social and employee, respect for human rights, anti-corruption and anti-bribery matters.
Table 1 focuses on environmental and social indicators applicable to investments in investee companies that have to be disclosed by financial market participants, these are considered as part of the mandatory indicators that have to be reported on.
Table 1 consists of 14 indicators across 5 aspects:
Greenhouse Gas Emissions
Biodiversity;
Water;
Waste;
Social and Employee matters.
Table 2: Additional climate and other environment-related indicators.
These are considered to be optional although participants are encouraged to report on at least one of those indicators so financial market participants can abide by regulatory requirements.
Table 2 consists of 16 indicators across 4 aspects:
Emissions;
Energy Performance;
Water, waste and material emissions;
Green Securities.
Table 3: Additional indicators for social and employee, respect for human rights, anti-corruption and anti-bribery matters.
These are considered to be optional although participants are encouraged to report on at least one of those indicators so financial market participants can abide by regulatory requirements.
Table 3 consists of 17 indicators across 3 aspects:
Social and employee matters;
Human rights;
Anti-corruption and anti-bribery.
SFDR Fund
SFDR Asset
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