{"collection_id":"838d2226-be8a-453d-8f90-d4626b9d3405","name":"INREV - ESG Standard Data Delivery Sheet (ESG SDDS)","description":"This framework establishes a standardized template for reporting Environmental, Social, and Governance (ESG) metrics across non-listed real estate investments. It covers both fund-level and asset-level sustainability data, streamlining alignment with global regulatory frameworks and industry best practices. Ultimately, the standard aims to facilitate transparent, consistent, and efficient ESG data exchange between investment managers and institutional investors.","status":"active","license":{"spdx_id":"CC0-1.0","name":"Free to use","url":"https://creativecommons.org/publicdomain/zero/1.0/","usage_note":"License: Free to use (CC0-1.0, GAMS default). 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It provides a structured format for capturing both fund-level and asset-level sustainability data."},{"question":"Who should use the INREV ESG SDDS?","answer":"The standard is primarily intended for real estate investment managers and institutional investors. It facilitates transparent, consistent, and efficient ESG data exchange between these parties, ensuring investors receive standardized sustainability performance data."},{"question":"How does the ESG SDDS align with existing global regulations and industry frameworks?","answer":"The framework streamlines alignment with global regulatory requirements, such as the EU Taxonomy, and integrates with industry best practices and benchmarks like GRESB, CRREM pathways, and Science Based Targets initiative (SBTi) criteria."},{"question":"What are the key technical components of the ESG SDDS data structure?","answer":"The data structure is divided into vehicle-level and asset-level reporting. It includes general vehicle information, a high-level ESG overview, required and recommended environmental KPIs (such as energy consumption, GHG emissions, water, and waste), and recommended social KPIs (like diversity, equity, inclusion, and health & safety)."},{"question":"How does the standard handle operational carbon emissions and energy consumption?","answer":"The standard requires detailed reporting of energy consumption and GHG emissions, specifically distinguishing between landlord-controlled and tenant-controlled data. It also differentiates between actual and estimated data, and requires reporting on Scope 1, Scope 2 (both location- and market-based), and Scope 3 emissions."},{"question":"Does the standard account for climate-related risks?","answer":"Yes, the standard includes specific KPIs for both climate change transition risks (e.g., exposure to fossil fuels, stranded asset years) and physical risks (e.g., proportion of assets categorized as low, medium, or high risk from climate-related hazards)."},{"question":"How is the INREV ESG SDDS implemented in practice?","answer":"Implementation is facilitated through a standardized Excel template (ESG SDDS Template 1.1.xlsx) or a corresponding JSON schema. Organizations map their internal asset and fund data to the required fields, such as gross floor area, market value, and specific ESG KPIs, to ensure consistent data delivery."}],"terms":[{"term":"AUM (Assets Under Management)","definition":"The total market value of the operating real estate assets managed by the investment vehicle or fund."},{"term":"CRREM (Carbon Risk Real Estate Monitor)","definition":"A reference framework and tool that provides the real estate industry with transparent, science-based decarbonization pathways aligned with the Paris Agreement climate goals."},{"term":"Embodied Carbon","definition":"The total greenhouse gas emissions associated with the materials and construction processes of an asset throughout its whole lifecycle, including extraction, manufacturing, transportation, and end-of-life disposal."},{"term":"Energy Intensity","definition":"A metric used to measure the energy efficiency of a real estate asset, calculated by dividing the total energy consumption by the gross floor area over a specific period (e.g., kWh/area/yr)."},{"term":"ESG SDDS (ESG Standard Data Delivery Sheet)","definition":"A standardized reporting template developed by INREV to facilitate transparent, consistent, and efficient exchange of Environmental, Social, and Governance data between investment managers and institutional investors."},{"term":"EU Taxonomy","definition":"A European Union classification system establishing a list of environmentally sustainable economic activities, used to determine the percentage of a fund's AUM that aligns with sustainable investment criteria."},{"term":"GRESB (Global Real Estate Sustainability Benchmark)","definition":"An industry-driven organization that provides standardized and validated ESG performance data and benchmarks for the financial markets, specifically for real estate and infrastructure."},{"term":"Gross Floor Area (GFA)","definition":"The total area of all floors of a building measured to the outside surfaces of exterior walls, used as the standard unit of measurement for calculating intensity metrics."},{"term":"INREV","definition":"The European Association for Investors in Non-Listed Real Estate Vehicles, the industry body responsible for establishing guidelines and data standards like the ESG SDDS."},{"term":"SBTi (Science Based Targets initiative)","definition":"A global body enabling businesses to set ambitious emissions reduction targets in line with the latest climate science to meet the goals of the Paris Agreement."},{"term":"Scope 1 Emissions","definition":"Direct greenhouse gas emissions that occur from sources that are controlled or owned by an organization, such as fuel combustion in boilers, furnaces, or vehicles."},{"term":"Scope 2 Emissions","definition":"Indirect greenhouse gas emissions associated with the purchase of electricity, steam, heat, or cooling. These can be reported using a location-based or market-based methodology."},{"term":"Scope 3 Emissions","definition":"The result of activities from assets not owned or controlled by the reporting organization, but that the organization indirectly impacts in its value chain, such as tenant-controlled energy consumption."},{"term":"Stranded Year","definition":"The projected year in which a real estate asset's energy or carbon performance will no longer meet regulatory standards or market expectations, rendering it obsolete or requiring significant capital expenditure to upgrade."}],"_ai_hints":{"suggested_workflow":"(1) Consult the reference documents for supporting guidance via GET https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/{referenceId}/contents/markdown. (2) Use the glossary terms to interpret domain-specific terminology."}}