Sustainability Index (TCFD and SASB)

Disclosures recommended by the TCFD Relevant information disclosed online
Governance Disclose the organization’s governance around climate-related risks and opportunities
a) Describe the board’s oversight of climate-related risks and opportunities
b) Describe management’s role in assessing and managing climate-related risks and opportunitie
Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material
a) Describe climate-related risks and opportunities the organization has identified over the short, medium, and long term
b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning
c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2oC or lower scenario
Risk Management Disclose how the organization identifies, assesses, and manages climate-related risks
a) Describe the organization’s processes for identifying and assessing climate- related risks
b) Describe the organization’s processes for managing climate-related risks
c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management
Metrics and Targets Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material
a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process
b) Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks
c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets

Activity indicators

Code Accounting Metric Relevant information disclosed online
IF-RE-000.A Number of assets ESG Data > Basic Property Data
IF-RE-000.B Leasable floor area ESG Data > Basic Property Data
IF-RE-000.C Percentage of indirectly managed assets ESG Data > Basic Property Data
IF-RE-000.D Average occupancy rate -

Topic: Energy management

Code Accounting Metric Relevant information disclosed online
IF-RE-130a.1 Energy consumption data coverage as a percentage of total floor area, by property subsector ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
Portion of total portfolio gross floor area with partial energy consumption data ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
IF-RE-130a.2 Total energy consumed by portfolio area with data coverage, by property subsector ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
Percentage grid electricity ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
Percentage renewable ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
IF-RE-130a.3 Like-for-like percentage change in energy consumption for the portfolio area, by property subsector ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
Data coverage ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
IF-RE-130a.4 Percentage of eligible portfolio that has an energy rating ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
Percentage of eligible portfolio that is certified to ENERGY STAR, by property subsector ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
Percentage of eligible portfolio that has green building certifications ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Energy management
IF-RE-130a.5 Description of how building energy management considerations are integrated into property investment analysis and operational strategy Environment > Climate Change Countermeasures

Topic: Water management

Code Accounting Metric Relevant information disclosed online
IF-RE-140a.1 Water withdrawal data coverage as a percentage of total floor area ESG Data > Environment > Water Resource Initiatives > Results > Results by category: Water management
Water withdrawal data coverage as a percentage of floor area in regions with High or Extremely High Baseline Water Stress, by property subsector ESG Data > Environment > Water Resource Initiatives > Results > Results by category: Water management
IF-RE-140a.2 Total water withdrawn by portfolio area with data coverage ESG Data > Environment > Water Resource Initiatives > Results > Results by category: Water management
Percentage in regions with High or Extremely High Baseline Water Stress, by property subsector ESG Data > Environment > Water Resource Initiatives > Results > Results by category: Water management
IF-RE-140a.3 Like-for-like percentage change in water withdrawn for portfolio area, by property subsector ESG Data > Environment > Water Resource Initiatives > Results > Results by category: Water management
Data coverage ESG Data > Environment > Water Resource Initiatives > Results > Results by category: Water management
IF-RE-140a.4 Description of water management risks and discussion of strategies and practices to mitigate those risks Environment > Water Resource Initiatives

Topic: Impact of tenants on sustainability

Code Accounting Metric Relevant information disclosed online
IF-RE-410a.1 Percentage of new leases that contain a cost recovery clause for resource efficiency-related capital improvements, by property subsector ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Impact of tenants on sustainability
Associated leased floor area ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Impact of tenants on sustainability
Percentage of total leasable floor area for buildings leased under a green lease agreement ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Impact of tenants on sustainability
Of which, floor area percentage for buildings leased under a green lease agreement that contains a cost recovery clause ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Impact of tenants on sustainability
IF-RE-410a.2 Of which, floor area percentage for buildings leased under a green lease agreement that contains a cost recovery clause ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Impact of tenants on sustainability
Percentage of tenants that are separately metered or submetered for water withdrawals, by property subsector ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Impact of tenants on sustainability
IF-RE-410a.3 Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants Environment > Environmental Concepts > Environmental Supply Chain > Policy on Environmental Issues within Tenant Businesses

Topic: Mitigation of climate change

Code Accounting Metric Relevant information disclosed online
IF-RE-450a.1 Area of properties located in 100-year flood zones, by property subsector ESG Data > Environment > Climate Change Countermeasures > Results > Results by category: Mitigation of climate change
IF-RE-450a.2 Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks Environment > Climate Change Countermeasures