ESG Library SASB Standards Content Index
SASB Standards Content Index
Sustainability Disclosure Topics & Accounting Metrics
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| Topic | Accounting Metric | Code | Response, Relevant Content |
|---|---|---|---|
| Energy Management | Energy consumption data coverage as a percentage of total floor area, by property sector | IF-RE-130a.1. | ESG Data "Information Related to Calculation of Environmental Performance Data" |
| (1) Total energy consumed by portfolio area with data coverage, (2) percentage grid electricity, and (3) percentage renewable, by property sector | IF-RE-130a.2. | ESG Data "Energy" ESG Data "Renewable Energy" |
|
| Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property sector | IF-RE-130a.3. | ESG Data "Energy" | |
| Percentage of eligible portfolio that (1) has an energy rating and (2) is certified to ENERGY STAR, by property sector | IF-RE-130a.4. |
9.3% (as of December 21, 2023) (Reference) Percentage of the Portfolio with Green Certification Investing in Real Estate with Excellent Environmental Performance |
|
| Description of how building energy management considerations are integrated into property investment analysis and operational strategy | IF-RE-130a.5. | SHR's Sustainability Materiality (Important Issues) Stakeholder Engagement Collaboration with Tenants and Property Management Companies |
|
| 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 sector | IF-RE-140a.1. | - |
| (1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property sector | IF-RE-140a.2. | - | |
| Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property sector | IF-RE-140a.3. | - | |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | IF-RE-140a.4. | Materiality (Important Issues) Coexistence of Humankind and Nature, and Initiatives for Environmental Resources "Installation of Water-Saving Equipment" |
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| 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 sector | IF-RE-410a.1 | - |
| Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property sector | IF-RE-410a.2 | - | |
| Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants | IF-RE-410a.3 | Collaboration with Tenants and Property Management Companies | |
| Climate Change Adaptation | Area of properties located in 100-year flood zones, by property sector | 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 | Measures for Addressing Climate Change |
Activity Metrics
This table can be scrolled sideways.
| Activity Metrics | Code | Response, Relevant Content |
|---|---|---|
| Number of assets, by property sector | IF-RE-000.A | Portfolio "Portfolio Data" |
| Leasable floor area, by property sector | IF-RE-000.B | IR Library "Disclosure Materials (DATABOOK)" |
| Percentage of indirectly managed assets, by property sector | IF-RE-000.C | - |
| Average occupancy rate, by property sector | IF-RE-000.D | IR Library "Disclosure Materials (DATABOOK)" |
- Our Approach to Environmental Considerations, Environmental Performance
- Measures for Addressing Climate Change
- Coexistence of Humankind and Nature, and Initiatives for Environmental Resources
- Investing in Real Estate with Excellent Environmental Performance
- Collaboration with Tenants and Property Management Companies