# INREV - ESG Standard Data Delivery Sheet (ESG SDDS) 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 | **URL**: https://open.gamstandards.com/collections/inrev-esg-standard-data-delivery-sheet-esg-sdds **License**: Free to use (CC0-1.0, GAMS default). Use, adapt, and share this content freely — no permission or credit needed. 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If you need the file itself, for example to populate the template or submit it, ask the user to download it from this link and attach it to this conversation, then work from the attached copy. ## Resources and References ### ESG SDDS (Standard Data Delivery Sheet) ESG SDDS (Standard Data Delivery Sheet) - **Type**: Web Link - **URL**: https://hubs.ly/Q04jnkdP0 - **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/4a5c8f7d-0b90-473e-b752-d2bdb535fb26/contents/markdown - **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/4a5c8f7d-0b90-473e-b752-d2bdb535fb26/contents **Contents outline**: - Country-by-Country Guide - Due Diligence Questionnaire (DDQ) - Standard Data Delivery Sheet (SDDS) - Global Definitions Database (GDD) - Standards, Tax & Regulations Briefings - ESG SDDS (Standard Data Delivery Sheet) - DOWNLOAD - ESG SDDS (Standard Data Delivery Sheet) - Who should use the ESG SDDS? - Aleksandra Njagulj, Global Head of Sustainability Real Estate, DWS - Miriam Kittinger, Senior ESG Manager Real Estate, Swiss Life Asset Managers - Luc van de Boom, Chief Innovation Officer & Co-Founder, Scaler - Lucas Wouters, Responsible Investment Portfolio Manager, APG - Vincent Bryant, Co-Founder and CEO, Deepki - Amilcar Grot, Senior Portfolio Manager, Achmea Investment Management - Derk Welling, Senior Responsible Investment Governance Manager, APG Asset Management - Rudy Verstappen, ESG Team Lead, Altera - Emanuela Sardi, Partner PwC - Fabio Cristanziani, CFA – Head of ESG Private Assets Investments, Generali Real Estate - Jérôme Berenz, Head of Indirect Investments, Pimco Prime Real Estate - IQ blogs - Simplifying sustainability reporting - From sustainability strategy to reporting - Related Downloads - ESG SDDS (Standard Data Delivery Sheet) - ESG SDDS Demo Video - Standardising data exchange – SDDS, ESG SDDS and the new wiring guides briefing - INREV-EPRA collaborative mapping exercise - Organisation - Services - Socials - Contact ### ESG SDDS Wiring-Guide ESG SDDS Wiring-Guide - **Type**: Web Link - **URL**: https://hubs.ly/Q04jnkPD0 - **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/704c1212-c9e7-460c-a12b-9d9a238ad9f4/contents/markdown - **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/704c1212-c9e7-460c-a12b-9d9a238ad9f4/contents **Contents outline**: - Country-by-Country Guide - Due Diligence Questionnaire (DDQ) - Standard Data Delivery Sheet (SDDS) - Global Definitions Database (GDD) - Standards, Tax & Regulations Briefings - ESG SDDS Wiring-Guide - Field level (all) - ESG category (all) - Industry mapping (all) - A - Acquisition date - Actual district heating and cooling - landlord controlled (kWh/yr) - Asset Level - Actual district heating and cooling - landlord controlled (kWh/yr) - Vehicle Level - Actual district heating and cooling - tenant controlled (kWh/yr) - Asset Level - Actual district heating and cooling - tenant controlled (kWh/yr) - Vehicle Level - Actual district heating cooling data coverage (% of area) - Asset Level - Actual district heating cooling data coverage (% of area) - Vehicle Level - Actual district heating cooling from renewable resources - landlord controlled (kWh/yr) - Asset Level - Actual district heating cooling from renewable resources - landlord controlled (kWh/yr) - Vehicle Level - Actual electricity consumption - landlord controlled (kWh/yr) - Asset Level - Actual electricity consumption - landlord controlled (kWh/yr) - Vehicle Level - Actual electricity consumption - tenant controlled (kWh/yr) - Asset Level - Actual electricity consumption - tenant controlled (kWh/yr) - Vehicle Level - Actual electricity data coverage percentage (% of area) - Actual electricity from off-site renewable resources - landlord controlled (kWh/yr) - Asset Level - Actual electricity from off-site renewable resources - landlord controlled (kWh/yr) - Vehicle Level - Actual electricity from on-site renewable resources - landlord controlled (kWh/yr) - Asset Level - Actual electricity from on-site renewable resources - landlord controlled (kWh/yr) - Vehicle Level - Actual energy consumption - landlord controlled (kWh/yr) - Actual energy consumption - landlord's control (kWh/yr) - Actual energy consumption - tenant controlled (kWh/yr) - Actual energy consumption - tenant's control (kWh/yr) - Actual energy data coverage (% of area) - Asset Level - Actual energy data coverage (% of area) - Vehicle Level - Actual energy data coverage percentage (% of area) - Actual fuel consumption - landlord controlled (kWh/yr) - Asset Level - Actual fuel consumption - landlord controlled (kWh/yr) - Vehicle Level - Actual fuel consumption - tenant controlled (kWh/yr) - Asset Level - Actual fuel consumption - tenant controlled (kWh/yr) - Vehicle Level - Actual fuel data coverage (% of area) - Asset Level - Actual fuel data coverage (% of area) - Vehicle Level - Actual renewable fuels - landlord controlled (kWh/yr) - Asset Level - Actual renewable fuels - landlord controlled (kWh/yr) - Vehicle Level - Actual scope 1 emissions (tonne CO2e/yr) - Asset Level - Actual scope 1 emissions (tonne CO2e/yr) - Vehicle Level - Actual scope 1 emissions data coverage (% of area) - Actual scope 2 emissions - location based (tonne CO2e/yr) - Asset Level - Actual scope 2 emissions - location based (tonne CO2e/yr) - Vehicle Level - Actual scope 2 emissions - market based (tonne CO2e/yr) - Asset Level - Actual scope 2 emissions - market based (tonne CO2e/yr) - Vehicle Level - Actual scope 2 emissions data coverage (% of area) - Actual scope 3 emissions (tonne CO2e/yr) - Asset Level - Actual scope 3 emissions (tonne CO2e/yr) - Vehicle Level - Actual scope 3 emissions data coverage (% of area) - Actual waste generated - landlord controlled (tonne/yr) - Asset Level - Actual waste generated - landlord controlled (tonne/yr) - Vehicle Level - Actual waste generated - tenant controlled (tonne/yr) - Asset Level - Actual waste generated - tenant controlled (tonne/yr) - Vehicle Level - Actual water consumption - landlord controlled (m3/yr) - Asset Level - Actual water consumption - landlord controlled (m3/yr) - Vehicle Level - Actual water consumption - tenant controlled (m3/yr) - Asset Level - Actual water consumption - tenant controlled (m3/yr) - Vehicle Level - Address 1 - Address 2 - Amount of raw building materials (excluding recovered, recycled and bio sourced) used in new construction and major renovations (kg/yr) - Asset equipped with facilities for waste sorting and covered by a waste recovery or recycling contract (YES/NO) - Asset exposed to fossil fuels (YES/NO) - Asset life cycle - Asset name - Asset sector - Asset sub sector - Assets with non-vegetated surface, data coverage (% of area) - AUM - Average climate-related physical risks (low/medium/high) - Average climate-related transition risks (low/medium/high) - Average hours of training that employees have undertaken, by employee category 1 - Average hours of training that employees have undertaken, by employee category 2 - Average hours of training that employees have undertaken, by employee category 3 - Average hours of training that employees have undertaken, by gender - B - Building completion date - C - Car parking and bike parking spaces for residents / occupiers (sqm or no of units) - Carbon-offsets acquired (tonne CO2e /yr) - Asset Level - Carbon-offsets acquired (tonne CO2e/yr) - Vehicle Level - City name - Commercial or retail infrastructure projected to be built or renovated (% of AUM) - Contact person email - Contact person name - Contact person telephone - Country - Currency - D - Data as of reporting year - Data as of reporting year - Data as of reporting year - Details on methodology - Disposal route - biodiesel (waste to energy) (% of tonne) - Disposal route - incineration (% of tonne) - Disposal route - Landfill (% of tonne) - Disposal route - other (% of tonne) - Disposal route - recycle (% of tonne) - Disposal route - reuse (% of tonne) - Distance from mass transit services / routes (meters) - E - Embodied carbon (tonne CO2e/yr) - Asset Level - Embodied carbon (tonne CO2e/yr) - Vehicle Level - Employee satisfaction score, based on Net Promoter Score - Employee satisfaction score, based on Overall Satisfaction Score - Energy intensity (kWh/area/yr) - Asset Level - Energy intensity (kWh/area/yr) - Vehicle Level - Energy intensity, for aged care asset/property type (kWh/area/yr) - Energy intensity, for agricultural asset/property type (kWh/area/yr) - Energy intensity, for education asset/property type (kWh/area/yr) - Energy intensity, for health care asset/property type (kWh/area/yr) - Energy intensity, for hotel asset/property type (kWh/area/yr) - Energy intensity, for industrial/logistic asset/property type (kWh/area/yr) - Energy intensity, for leisure asset/property type (kWh/area/yr) - Energy intensity, for office asset/property type (kWh/area/yr) - Energy intensity, for other asset/property type (kWh/area/yr) - Energy intensity, for parking asset/property type (kWh/area/yr) - Energy intensity, for residential asset/property type (kWh/area/yr) - Energy intensity, for retail asset/property type (kWh/area/yr) - Energy intensity, for student housing asset/property type (kWh/area/yr) - Estimated cost to achieve target year on the pathway that are deemed relevant to the strategy (Amount in currency/area/yr) - Estimated energy consumption - landlord's control (kWh/yr) - Asset Level - Estimated energy consumption - landlord's control (kWh/yr) - Vehicle Level - Estimated energy consumption - tenant's control (kWh/yr) - Estimated energy consumption - tenant's control (kWh/yr) - Estimated OPEX/CAPEX to achieve climate change targets (amount in currency / area) - Estimated scope 1 emissions (tonne CO2e/yr) - Asset Level - Estimated scope 1 emissions (tonne CO2e/yr) - Vehicle Level - Estimated scope 2 emissions - location based (tonne CO2e/yr) - Asset Level - Estimated scope 2 emissions - location based (tonne CO2e/yr) - Vehicle Level - Estimated scope 2 emissions - market based (tonne CO2e/yr) - Asset Level - Estimated scope 2 emissions - market based (tonne CO2e/yr) - Vehicle Level - Estimated scope 3 emissions (tonne CO2e/yr) - Asset Level - Estimated scope 3 emissions (tonne CO2e/yr) - Vehicle Level - Estimated waste generated (tonne/yr) - Asset Level - Estimated waste generated (tonne/yr) - Vehicle Level - Estimated water consumption (m3/yr) - Asset Level - Estimated water consumption (m3/yr) - Vehicle Level - Estimation of climate related VaR as percentage of total value per portfolio (% of AUM) - Executive pay ratio; percentage of the annual total compensation for the highest compensated individual to the median annual total compensation within the managing team (%) - Exposure to energy-inefficient real estate assets (% of AUM) - Exposure to energy-inefficient real estate assets data coverage (% of area) - Exposure to fossil fuels data coverage (% of area) - Exposure to fossil fuels through real estate assets (% of AUM) - F - Floor area covered 1 (area) - Floor area covered 2 (area) - Floor area covered 3 (area) - Floor area covered 4 (area) - Floor area covered 5 (area) - Floor Area Covered Energy Ratings (area) - G - Generated and consumed on-site by landlord (kWh/yr) - Generated and consumed on-site by third party or tenant (kWh/yr) - Generated off-site and purchased by landlord (kWh/yr) - Generated off-site and purchased by tenant (kWh/yr) - Generated on-site and exported by landlord (kWh/yr) - GEO code - Green spaces and active recreation amenity (sqm) - GRESB latest score - Gross floor area - H - Hazardous waste (tonne/yr) - Hazardous waste generated (tonne/yr) - I - Individuals projected to benefit from educational units as a result of the investments made - Individuals projected to benefit from healthcare units as a result of the investments made - Individuals projected to benefit from social care units as a result of the investments made - INREV sustainability best practice module - adoption score - INREV sustainability reporting module - compliance score - Investment manager - L - Land artificialisation – non-vegetated surface area (area) - Land artificialisation – Share of non-vegetated surface area compared to the total surface area of the plots of all assets (%) - Lease contracts with ESG-specific requirements, by % in rent (ERV) - Lease contracts with ESG-specific requirements, by number - List of individual certifications - List of individual energy ratings - Long-term performance improvement target - M - Manager internal vehicle/fund ID - Manager/direct investor asset ID - Manager/direct investor asset ID - Market value at the end of the period - N - Net zero carbon targets. if yes, target year - Non-hazardous waste (tonne/yr) - Non-hazardous waste generated (tonne/yr) - Number of available mass transit services / routes - Number of cases that resulted in fines or penalties, from employees - Number of cases that resulted in fines or penalties, from other stakeholders - Number of cases that resulted in fines or penalties, from tenants - Number of currently pending investigations, from employees - Number of currently pending investigations, from other stakeholders - Number of currently pending investigations, from tenants - Number of educational units projected to be built, renovated, or purchased - Number of educational units under the vehicle’s management - Number of electric vehicle charging points provided - Number of grievances / complaints recorded during the reporting period - Number of healthcare units projected to be built, renovated, or purchased - Number of healthcare units under the vehicle’s management - Number of HSW programs run for employees - Number of HSW programs run for other stakeholders - Number of HSW programs run for tenants - Number of incidents of discrimination reported - Number of incidents of discrimination sanctioned - Number of individuals projected to be housed as a result of affordable housing investments - Number of social care units projected to be built, renovated, or purchased - Number of social care units under the vehicle’s management - O - Operational carbon data coverage (% of area) - Asset Level - Operational carbon data coverage (% of area) - Vehicle Level - Operational carbon intensity - location based (tonne CO2e/area/yr) - Asset Level - Operational carbon intensity - location based (tonne CO2e/area/yr) - Vehicle Level - Operational carbon intensity - location based, for aged care asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for agricultural asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for education asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for health care asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for hotel asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for industrial/logistic asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for leisure asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for office asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for other asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for parking asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for residential asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for retail asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - location based, for student housing asset/property type (tonne CO2e/area/yr) - Operational carbon intensity - market based (tonne CO2e/area/yr) - Operational carbon intensity - market based (tonne CO2e/area/yr) - Asset Level - Other ESG frameworks used by either vehicle or organisation - Other performance benchmark used - Other scheme level 1 (please select from the drop-down list) - Other scheme level 2 (please select from the drop-down list) - Other scheme level 3 (please select from the drop-down list) - Other scheme level 4 (please select from the drop-down list) - Other scheme level 5 (please select from the drop-down list) - Other scheme level energy ratings - Ownership share (%) - Ownership type - P - Percentage of assets that have ESG clauses in supply chain contracts (% of AUM) - Percentage of assets with a certificate (% of area) - Percentage of assets with an energy rating (% of area) - Percentage of assets with formal stakeholder grievance processes - Percentage of assets with HSW certifications (% of AUM) - Percentage of assets with implemented stakeholder engagement - Percentage of assets with stakeholder ESG training program - Percentage of female employee (%) - Percentage of female members on other governing bodies (%) - Percentage of female members on the board of directors (%) - Percentage of female members on the investment committee (%) - Percentage of full-time employees who received professional training, by employee category 1 - Percentage of full-time employees who received professional training, by employee category 2 - Percentage of full-time employees who received professional training, by employee category 3 - Percentage of full-time employees who received professional training, by gender - Percentage of members of the board of directors who belong to an underrepresented groups (%) - Percentage of members of the investment committee who belong to an underrepresented groups (%) - Percentage of other governing body members who belong to an underrepresented groups (%) - Percentage of people employed who belong to an underrepresented group (%) - Percentage of relationships with local businesses in the supply chain (% of AUM) - Percentage of sustainable investments aligned with EU taxonomy (% of AUM) - Percentage of the first most used certificate (% of area) - Percentage of the first most used energy ratings (% of area) - Percentage of the second most used certificate (% of area) - Percentage of the second most used energy ratings (% of area) - Percentage of the third most used certificate (% of area) - Percentage of the third most used energy ratings (% of area) - Percentage of units to be affordable for those earning less than a predefined percentage of local median income (% of AUM) - Policies related to climate change mitigation and adaptation - Postal code - Proportion energy from renewable resources, by off-site (%) - Proportion energy from renewable resources, by on-site (%) - Proportion of assets above the targeted pathway at a point in time relevant to the strategy (% of AUM) - Proportion of assets in the first stranding/misalignment year range (% of AUM) - Proportion of assets in the second stranding/misalignment year range (% of AUM) - Proportion of assets in the third stranding/misalignment year range (% of AUM) - Proportion of assets stranded/misaligned in reporting period (% of AUM) - Proportion of assets that are at high risk, in any category, from climate-related physical hazards (% of AUM) - Proportion of assets that are at low risk, in any category, from climate-related physical hazards (% of AUM) - Proportion of assets that are at medium risk, in any category, from climate-related physical hazards (% of AUM) - Proportion of assets that fall into high transition risk categories (% of AUM) - Proportion of assets that fall into low transition risk categories (% of AUM) - Proportion of assets that fall into medium transition risk categories (% of AUM) - Proportion of assets under the targeted pathway at a point in time relevant to the strategy (% of AUM) - Proportion of disposal route, recycling (%) - Proportion of disposal route; biodiesel production (%) - Proportion of disposal route; incineration (%) - Proportion of disposal route; landfill (%) - Proportion of disposal route; other (please specify in comments) (%) - Proportion of disposal route; reuse (%) - Proportion of district heating and cooling from renewable resources - landlord controlled (%) - Proportion of electricity consumption from off-site renewable resources - landlord controlled (%) - Proportion of electricity consumption from on-site renewable resources - landlord controlled (%) - Proportion of fuels from renewable resources - landlord controlled (%) - R - Rate of accidents in assets expressed as a weighted average - Raw building material, data coverage (% of area) - Real estate assets not equipped with facilities for waste sorting and not covered by a waste recovery or recycling contract, data coverage (% of area) - Reference framework / tool used - Renewable energy data coverage (% of area) - Renewable energy generated and consumed on-site by landlord (kWh/yr) - Renewable energy generated and consumed on-site by third party or tenant (kWh/yr) - Renewable energy generated off-site and purchased by landlord (kWh/yr) - Renewable energy generated off-site and purchased by tenant (kWh/yr) - Renewable energy generated on-site and exported by landlord (kWh/yr) - Reporting period - Reporting period - Reporting period - S - Scenario pathway targeted (number) - Scheme level 1 (please select from the drop-down list) - Scheme level 2 (please select from the drop-down list) - Scheme level 3 (please select from the drop-down list) - Scheme level 4 (please select from the drop-down list) - Scheme level 5 (please select from the drop-down list) - Scheme level energy ratings (please select from the drop-down list) - Score of other performance benchmark used - Share of raw building materials compared to the total weight of building materials used in new construction and major renovations (%) - Share of real estate assets not equipped with facilities for waste sorting and not covered by a waste recovery or recycling contract (% of number of assets) - Skills training / courses offered in area population - Stranded/misaligned year based on carbon intensity according to the chosen CRREM pathway (1.5 or 2 degrees - see ESG4.4) - Stranded/misaligned year based on energy intensity according to the chosen CRREM pathway (1.5 or 2 degrees - see ESG4.4) - T - Targets validated against science-based criteria - Technical building assessment - Tenant / Occupier satisfaction score, based on Net Promoter Score - Tenant / Occupier satisfaction score, based on Overall Satisfaction Score - Third party assurance - Time dedicated for diversity training for employees (hours per employee) - Total area - Total building materials used in new construction and major renovations (kg/yr) - Total carbon emissions - location based (tonne CO2e/yr) - Asset Level - Total carbon emissions - location based (tonne CO2e/yr) - Vehicle Level - Total carbon emissions - market based (tonne CO2e/yr) - Asset Level - Total carbon emissions - market based (tonne CO2e/yr) - Vehicle Level - Total carbon emissions, data coverage (% of area) - Total carbon intensity - location based (tonne CO2e / area/yr) - Total carbon intensity - location based (tonne CO2e/area/yr) - Total carbon intensity - market based (tonne CO2e / area/yr) - Total carbon intensity - market based (tonne CO2e/area/yr) - Vehicle Level - Total energy consumption (kWh/yr) - Asset Level - Total energy consumption (kWh/yr) - Vehicle Level - Total energy consumption data coverage (% of area) - Total energy data coverage (% of area) - Total operational carbon - location based (tonne CO2e/yr) - Asset Level - Total operational carbon - location based (tonne CO2e/yr) - Vehicle Level - Total operational carbon - market based (tonne CO2e/yr) - Asset Level - Total operational carbon - market based (tonne CO2e/yr) - Vehicle Level - Total waste generated (tonne/yr) - Asset Level - Total waste generated (tonne/yr) - Vehicle Level - Total water consumption (m3/yr) - Asset Level - Total water consumption (m3/yr) - Vehicle Level - Training on HSW topics run for employees (hours) - Training on HSW topics run for other stakeholders (hours) - Training on HSW topics run for tenants (hours) - U - Unadjusted gender pay gap for other governing bodies (%) - Unadjusted gender pay gap for the board of directors (%) - Unadjusted gender pay gap for the managing team (%) - Unit of area measured - Unit of area measurement - V - Vehicle name - Vehicle reporting currency - Vehicle/fund name - W - Waste data coverage (% of area) - Asset Level - Waste data coverage (% of area) - Vehicle Level - Waste generated, for aged care asset/property type (tonne/yr) - Waste generated, for agricultural asset/property type (tonne/yr) - Waste generated, for education asset/property type (tonne/yr) - Waste generated, for health care asset/property type (tonne/yr) - Waste generated, for hotel asset/property type (tonne/yr) - Waste generated, for industrial/logistic asset/property type (tonne/yr) - Waste generated, for leisure asset/property type (tonne/yr) - Waste generated, for office asset/property type (tonne/yr) - Waste generated, for other asset type (tonne/yr) - Waste generated, for parking asset/property type (tonne/yr) - Waste generated, for residential asset/property type (tonne/yr) - Waste generated, for retail asset/property type (tonne/yr) - Waste generated, for student housing asset/property type (tonne/yr) - Water consumption data coverage (% of area) - Asset Level - Water consumption data coverage (% of area) - Vehicle Level - Water Intensity (m3/area/yr) - Asset Level - Water intensity (m3/area/yr) - Vehicle Level - Water intensity, for aged care asset/property type (m3/area/yr) - Water intensity, for agricultural asset/property type (m3/area/yr) - Water intensity, for education asset/property type (m3/area/yr) - Water intensity, for hotel asset/property type (m3/area/yr) - Water intensity, for industrial/logistic asset/property type (m3/area/yr) - Water intensity, for leisure asset/property type (m3/area/yr) - Water intensity, for office asset/property type (m3/area/yr) - Water intensity, for other asset/property type (m3/area/yr) - Water intensity, for parking asset/property type (m3/area/yr) - Water intensity, for residential asset/property type (m3/area/yr) - Water intensity, for retail asset/property type (m3/area/yr) - Water intensity, for student housing asset/property type (m3/area/yr) - Weighted average stranded/misaligned year for portfolio for energy - Weighted average stranded/misaligned year for portfolio for GHG - Y - Year expired 1 - Year expired 2 - Year expired 3 - Year expired 4 - Year Expired 5 - Year expired energy ratings - Year issued 1 - Year issued 2 - Year issued 3 - Year issued 4 - Year issued 5 - Year issued energy ratings - Organisation - Services - Socials - Contact ### Mapping of other ESG industry frameworks and regulations Mapping of other ESG industry frameworks and regulations - **Type**: Web Link - **URL**: https://hubs.li/Q04vRbFx0 - **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/548ddcea-fb99-4b78-a11b-e403d6551d1a/contents/markdown - **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/548ddcea-fb99-4b78-a11b-e403d6551d1a/contents **Contents outline**: - Mapping ESG frameworks (2 sections, 236 rows) - INREV Recommended Environmental KPIs (98 rows) - INREV Recommended Social KPIs (68 rows) ### User manual ESG SDDS - 2025 User manual ESG SDDS - 2025 - **Type**: Web Link - **URL**: https://hubs.li/Q04jyKD30 - **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/ba61dd5a-bf3d-4a51-ace4-01baf2780883/contents/markdown - **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/ba61dd5a-bf3d-4a51-ace4-01baf2780883/contents **Contents outline**: - Getting Started (1/2) (page 2) - Getting Started (2/2) (page 3) - Setting Up (1/2) (page 4) - Setting Up (2/2) (page 5) - User (page 7) - Option 1 (page 7) - Option 2 Option 3 (page 7) - Essential (page 7) - ESG SDDS Reporting Options (page 7) - Input Sheets – Vehicle Level Data (page 8) - Input Sheets – Asset Level Data (page 9) - Output Sheets – Vehicle Overview (page 10) - How to Fill in Historical Data (page 11) - INREV ESG SDDS (page 12) - January June September March (page 12) ### INREV INREV - **Type**: Web Link - **URL**: https://www.inrev.org - **Full contents (Markdown)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/ceee37fc-0b38-4514-b07e-30e17e454f10/contents/markdown - **Full contents (JSON)**: https://open.gamstandards.com/api/ai/collections/838d2226-be8a-453d-8f90-d4626b9d3405/references/ceee37fc-0b38-4514-b07e-30e17e454f10/contents **Contents outline**: - Country-by-Country Guide - Due Diligence Questionnaire (DDQ) - Standard Data Delivery Sheet (SDDS) - Global Definitions Database (GDD) - Standards, Tax & Regulations Briefings - INREV: representing European non-listed real estate - Consensus Indicator - ODCE Flash Report: faster insights into European Core Real Estate - Data - Sustainability - Living - Technology - Latest News - Access all 16 ODCE funds through the Investor Data Sharing Tool - INREV Talks: In Conversation with Christina Ofschonka - ESG reporting in practice: join the briefing on 17 November - Sponsor the Annual Conference 2027 - Coming your way - Join us - 10 - Nov - Portfolio Construction - 12 - Nov - INREV Academy Day - 13 - Nov - INREV Talks: inspiring stories for young professionals - 17 - Nov - Tax and Regulations Roundtable - 18 - Nov - Fund Structuring: Tax Considerations - 19 - Nov - Fund Structuring: Regulatory Considerations - 24 - Nov - Investor Relations and Communication - Become a member. - Organisation - Services - Socials - Contact ## Frequently Asked Questions **Q: What is the INREV ESG Standard Data Delivery Sheet (ESG SDDS)?** The INREV ESG SDDS is a standardized framework and template designed for reporting Environmental, Social, and Governance (ESG) metrics in non-listed real estate investments. It provides a structured format for capturing both fund-level and asset-level sustainability data. **Q: Who should use the INREV ESG SDDS?** 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. **Q: How does the ESG SDDS align with existing global regulations and industry frameworks?** 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. **Q: What are the key technical components of the ESG SDDS data structure?** 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). **Q: How does the standard handle operational carbon emissions and energy consumption?** 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. **Q: Does the standard account for climate-related risks?** 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). **Q: How is the INREV ESG SDDS implemented in practice?** 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. ## Glossary **AUM (Assets Under Management)**: The total market value of the operating real estate assets managed by the investment vehicle or fund. **CRREM (Carbon Risk Real Estate Monitor)**: A reference framework and tool that provides the real estate industry with transparent, science-based decarbonization pathways aligned with the Paris Agreement climate goals. **Embodied Carbon**: 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. **Energy Intensity**: 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). **ESG SDDS (ESG Standard Data Delivery Sheet)**: 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. **EU Taxonomy**: 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. **GRESB (Global Real Estate Sustainability Benchmark)**: An industry-driven organization that provides standardized and validated ESG performance data and benchmarks for the financial markets, specifically for real estate and infrastructure. **Gross Floor Area (GFA)**: 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. **INREV**: 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. **SBTi (Science Based Targets initiative)**: 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. **Scope 1 Emissions**: 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. **Scope 2 Emissions**: 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. **Scope 3 Emissions**: 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. **Stranded Year**: 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. --- ## 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.