SASB Content Index

Infrastructure sector: Real Estate

Sustainability Disclosure Topics& Accounting Metrics

ACCOUNTING METRIC CODE REFERENCE
Topic: Energy Management
Energy consumption data coverage as a percentage of total floor area, by property subsector IF-RE-130a.1 Environment>Decarbonization>Targets and Results>Other Results
(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 (1)(2)(3)Environment>Decarbonization>Targets and Results>Other Results
Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property subsector IF-RE-130a.3 Environment>Decarbonization>Targets and Results>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 (1)Environment>Environmental Management>Targets and Results>Other Results
Description of how building energy management considerations are integrated into property investment analysis and operational strategy IF-RE-130a.5 Environment>Environmental Management>Targets and Results>Targets, KPIs, and Results
Topic: 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 (1)ESG Data>Environment>Circular Design>Scope of data reported (water intake, discharge, and use)
(2)Environment>Circular Design>Initiatives>Water Risk Assessment
(1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property subsector IF-RE-140a.2 (1)Environment>Circular Design>Targets and Results>Other Results
(2)Environment>Circular Design>Initiatives>Water Risk Assessment
Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector IF-RE-140a.3 (2)Environment>Circular Design>Initiatives>Other Results
Description of water management risks and discussion of strategies and practices to mitigate those risks IF-RE-140a.4 Environment>Top Page>Management
Topic: 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
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
Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants IF-RE-410a.3 Environment>Decarbonization>Initiatives>Helping Customers to Save Energy
Topic: Climate Change Adaptation
Area of properties located in 100-year flood zones, by property subsector IF-RE-450a.1
Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks IF-RE-450a.2 Responding to the Task Force on Climate-related Financial Disclosures (TCFD)

Activity Metrics

ACCOUNTING METRIC CODE REFERENCE
Number of assets, by property subsector IF-RE-000.A Environment>Decarbonization>Targets and Results>Other Results
Leasable floor area, by property subsector IF-RE-000.B Environment>Decarbonization>Targets and Results>Other Results
Percentage of indirectly managed assets, by property subsector IF-RE-000.C
Average occupancy rate, by property subsector IF-RE-000.D

Sustainability