SASB Content Index
Infrastructure sector: Real Estate
Sustainability Disclosure Topics & Indicators
| INDICATOR | CODE | REFERENCE |
|---|---|---|
| Disclosure Topics: Energy Management | ||
| Energy consumption data coverage as a percentage of total floor area, by property subsector | IF-RE-130a.1 | ESG Data (Environment) ＞ Decarbonization ＞ Scope of Data Reported |
| (1) Total energy consumed by portfolio area with data coverage, (2) percentage grid electricity, and (3) percentage renewable, by property subsector | IF-RE-130a.2 |
ESG Data (Environment) ＞ Decarbonization Environment ＞ Decarbonization ＞ Indicators and Goals ＞ Other Results |
| Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property subsector | IF-RE-130a.3 |
ESG Data (Environment) ＞ Decarbonization Environment ＞ Decarbonization ＞ Indicators and Goals ＞ Other Results |
| Percentage of eligible portfolio that (1) has an energy rating and (2) is certified to ENERGY STAR, by property subsector | IF-RE-130a.4 | Environmental Management ＞ Indicators and Goals |
| Description of how building energy management considerations are integrated into property investment analysis and operational strategy | IF-RE-130a.5 | Environment ＞ Decarbonization ＞ Initiatives ＞ Initiatives to Shift to Renewable Energy |
| Disclosure Topics: Water Management | ||
| Water withdrawal data coverage as a percentage of (1) total floor area and (2) floor area in regions with High or Extremely High Baseline Water Stress, by property subsector | IF-RE-140a.1 | ESG Data (Environment) ＞ Water Resources ＞ Scope of Data Reported |
| (1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property subsector | IF-RE-140a.2 |
ESG Data (Environment) ＞ Water Resources ＞ Scope of Data Reported Environment ＞ Approach to Environmental Pollutants and Water Resources ＞ Indicators and Goals ＞ Other Results |
| Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector | IF-RE-140a.3 |
ESG Data (Environment) ＞ Water Resources ＞ Scope of Data Reported Environment ＞ Approach to Environmental Pollutants and Water Resources ＞ Indicators and Goals ＞ Other Results |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | IF-RE-140a.4 | ESG Data (Environment) ＞ Environment ＞ Approach to Environmental Pollutants and Water Resources ＞ Initiatives ＞ Effective Utilization of Water Resources |
| Disclosure Topics: Management of Tenant Sustainability Impacts | ||
| (1) Percentage of new leases that contain a cost recovery clause for resource efficiency related capital improvements and (2) associated leased floor area, by property subsector | IF-RE-410a.1 | ー |
| Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property subsector | IF-RE-410a.2 | Environment ＞ Decarbonization ＞ Initiatives ＞ Energy Saving Initiatives |
| Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants | IF-RE-410a.3 | Environment ＞ Circular Design ＞ Initiatives ＞ Realization of Circular Design |
| Disclosure Topics: Climate Change Adaptation | ||
| Area of properties located in 100-year flood zones, by property subsector | IF-RE-450a.1 | ー |
| Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks | IF-RE-450a.2 | Disclosure Based on TCFD ＞ Risk Management |
Activity Indicators
| INDICATOR | CODE | REFERENCE |
|---|---|---|
| Number of assets, by property subsector | IF-RE-000.A |
ESG Data (Environment) ＞ Decarbonization ＞ Scope of Data Reported ESG Data (Environment) ＞ Water Resources ＞ Scope of Data Reported |
| Leasable floor area, by property subsector | IF-RE-000.B | ー |
| Percentage of indirectly managed assets, by property subsector | IF-RE-000.C | ー |
| Average occupancy rate, by property subsector | IF-RE-000.D | ー |