INREV has published guidance providing additional methodological clarifications and practical examples to support the calculation and reporting of Energy Use Intensity (EUI) and GHG emissions for members using the ESG Standard Data Delivery Sheet (ESG SDDS).
The existing ESG SDDS KPIs, definitions and reporting requirements remain unchanged.
The guidance has been integrated directly into the ESG SDDS Wiring Guide across a number of indicators supporting the calculation and reporting of EUI and GHG emissions.
For EUI reporting, the guidance provides further clarification on:
- Total area (ESG1.6), including floor area methodology, treatment of acquisitions and disposals, and consistency between floor area and the corresponding energy data;
- Actual energy consumption (ESG3.1 and ESG3.1.1), including operational control and the treatment of EV charging and on-site renewable energy;
- Estimated energy consumption (ESG3.1.3 and ESG3.1.3.1), including approaches for estimating missing energy data;
- Energy intensity (EUI) (ESG3.1.6), including consistency between energy consumption and floor area, and considerations when comparing EUI with external benchmarks or pathways.
For GHG emissions reporting, the guidance provides further clarification on:
- Alignment with the underlying energy indicators, including consistent reporting boundaries and methodologies across energy and emissions;
- Scope 1 emissions (ESG3.3), including operational control and scope allocation, emission factor selection and disclosure, and the treatment of fugitive emissions.
Join the briefing on 17 November
Want to understand how the guidance works in practice? Join our online briefing, ESG Reporting in Practice: New clarifications on calculating energy use and GHG emissions, on 17 November at 10:00 CET.
Aneta Rusiniak, Invesco Real Estate, will introduce the new guidance, followed by a panel discussion with industry experts on practical reporting experiences, implementation challenges and lessons learned.
Explore the updated ESG SDDS Wiring Guide and register for the online briefing to learn how the new guidance can support your reporting.