INDEX (GRI・SASB・TCFD, etc.)
Information Disclosure in Accordance with the SASB Standards
Information Disclosure in Accordance with the SASB Standards
INDEX
Information Disclosure in Accordance with the SASB Standards
Information Disclosure Based on SASB Standard
The SASB (Sustainability Accounting Standard Boards) Foundation was founded in 2011 as a not-for-profit with the mission to establish and maintain industry-specific standards that assist companies in disclosing financially material, decision-useful sustainability information to investors.
SASB has developed a set of 77 industry-specific standards (SASB Standard) since it was founded in 2011.
SASB standards can help investors by encouraging reporting that is comparable, consistent, and financially material, thereby enabling investors to make better investment and voting decisions.
■ Note
We are applicable to "REAL ESTATE at "INFRASTRUCTURE SECTOR" according to SICS®, and we disclose the following information based on the standard of this sector.
■ Sustainability Disclosure Topics & Accounting Metrics
<Energy Management>
| Accounting Metrics | UNIT OF MEASURE | CODE | References |
|---|---|---|---|
| Energy consumption data coverage as a percentage of total floor area, by property subsector | Percentage (%) by floor area | IF-RE-130a.1 | Environmental data > (2) Other > Basic Data on Target Properties |
| Environmental data > (2) Other > 1. Climate Change (GHG Reduction and Energy Management) > GHG Emissions, Energy Use and Other Data by Type of Property | |||
| Total energy consumed by portfolio area with data coverage, percentage grid electricity, and percentage renewable, by property subsector | Mwh | IF-RE-130a.2 | Environmental data > (1) KPI > 1. Climate Change (GHG Emissions, Energy Use) |
| Environmental data > (2) Other > 1. Climate Change (GHG Reduction and Energy Management) | |||
| Like-for-like percentage change in energy consumption for the portfolio area with data coverage | % | IF-RE-130a.3 | Environmental data > (2) Other > 1. Climate Change (GHG Reduction and Energy Management) |
| Percentage of eligible portfolio that has an energy rating and is certified to ENERGY STAR, by property subsector | Percentage (%) by floor area | IF-RE-130a.4 | Environmental data > (2) Other > 5. Green Building Certification |
| Description of how building energy management considerations are integrated into property investment analysis and operational strategy | n/a | IF-RE-130a.5 | Environment > Climate Change Strategies |
<Water Management>
| Accounting Metrics | UNIT OF MEASURE | CODE | References |
|---|---|---|---|
| Water withdrawal data coverage as a percentage of total floor area and floor area in regions with High or Extremely High Baseline Water Stress, by property subsector | Percentage (%) by floor area | IF-RE-140a.1 | Environmental data > (2) Other > Basic Data on Target Properties |
| Environmental data > (2) Other > 3. Water > Water Usage by Type of Property | |||
| Total water withdrawn by portfolio area with data coverage and percentage in regions with High or Extremely High Baseline Water Stress, by property subsector | Thousand m2 | IF-RE-140a.2 | Environmental data > (2) Other > 3. Water |
| Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector | % | IF-RE-140a.3 | Environmental data > (2) Other > 3. Water |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | n/a | IF-RE-140a.4 | Environment > Conserving Water Resources |
<Management of Tenant Sustainability Impacts>
| Accounting Metrics | UNIT OF MEASURE | CODE | References |
|---|---|---|---|
| Percentage of new leases that contain a cost recovery clause for resource efficiencyrelated capital improvements and associated leased floor area, by property subsector | Percentage (%) by floor area | IF-RE-410a.1 | - |
| Percentage of tenants that are separately metered or submetered for grid electricity consumption and water withdrawals, by property subsector | Percentage (%) by floor area | IF-RE-410a.2 | - |
| Discussion of approach to measuring,incentivizing, and improving sustainability impacts of tenants | n/a | IF-RE-410a.3 | Environment > Climate Change Strategies |
| Environment > Reducing Waste and Preventing Pollution | |||
| Environment > Conserving Water Resources |
<Climate Change Adaptation>
| Accounting Metrics | UNIT OF MEASURE | CODE | References |
|---|---|---|---|
| Area of properties located in 100-year flood zones, by property subsector | m2 | IF-RE-450a.1 | - |
| Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks | n/a | IF-RE-450a.2 | Environment > Information Disclosure Based on TCFD Recommendations |
■ Activity Metrics
| Accounting Metrics | UNIT OF MEASURE | CODE | References |
|---|---|---|---|
| Number of assets, by property subsector | Number | IF-RE-000.A | Environmental data > (2) Other > Basic Data on Target Properties |
| Leasable floor area, by property subsector* | m2 | IF-RE-000.B | Environmental data > (2) Other > Basic Data on Target Properties |
| Percentage of indirectly managed assets, by property subsector | Percentage (%) by floor area | IF-RE-000.C | - |
| Average occupancy rate, by property subsector | % | IF-RE-000.D | - |
- Indicates the total floor area
DFF Inc.
