INREV and EPRA collaborated on a detailed comparison to identify areas of alignment and difference, supporting members which have consolidated investment approach to listed and non-listed real estate sectors. Both organisations publish reporting guidelines for ESG KPIs.
How does the INREV ESG Standard Data Delivery Sheet (SDDS) and EPRA Sustainability Best Practices Recommendations (sBPR) compare?
The INREV ESG SDDS and the EPRA sBPR share substantial common ground in areas such as energy, GHG emissions, water, waste, and certifications, while acknowledging the frameworks’ distinct focus on different market segments.
The ESG SDDS, based on INREV’s Sustainability guidelines, is an industry template that standardises the way ESG KPIs are reported and disclosed for non-listed real estate investment vehicles. It offers a granular reporting framework for data exchange at both asset and vehicle level for the non-listed sector.
The EPRA sBPR, introduced in 2011, serves as a data-driven framework for portfolio-level ESG reporting in the listed real estate sector. It was created to support investor decision-making by encouraging companies to report ESG disclosures publicly in a consistent manner. More recently, the framework has also served as a tool to help companies align with regulatory requirements.
Both frameworks emphasise transparency and comparability, supporting the industry's drive for responsible investment.
As investor expectations around ESG continue to evolve, INREV and EPRA remain committed to delivering clear, consistent standards for informed decision-making.
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