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From strategy to reporting: connecting the Sustainability Module and ESG SDDS

As sustainability becomes more integrated into real estate investment strategies, the focus is shifting towards ensuring that ambition is supported by consistent, decisionuseful data. During the first week of INREV’s Sustainability Spotlight, the emphasis is on connecting strategy and reporting, and how the Sustainability Module and ESG SDDS together enable this transition.

The Sustainability Module sets the foundation by helping managers define clear objectives, governance structures and implementation pathways. However, without a structured way to capture and share data, strategy alone cannot support effective decisionmaking. This is where the ESG SDDS plays a critical role, providing a common language and structure for collecting, organising and reporting sustainability data across portfolios.

A range of supporting resources helps bridge this gap between intent and execution. From the ESG SDDS Wiring guide, which demonstrates how to integrate data into existing systems, to the newly updated reference mapping, which aligns ESG SDDS fields with other frameworks, INREV provides practical tools to support implementation. This year’s update of the reference mapping ensures that it remains relevant and up to date, reflecting the latest regulatory developments.

The six core environmental KPIs further strengthen consistency at the underwriting stage, helping investors assess performance and risks early in the investment lifecycle.

At the same time, initiatives such as Discover the life of data: the journey of a kilowatt bring greater transparency to how ESG data flows from asset level through to portfolio reporting. Member insights and recent briefings reinforce the value of a shared structure, highlighting how standardisation reduces duplication and improves comparability.

Taken together, these elements reflect a broader shift across the industry: from defining sustainability strategies to embedding them in everyday investment processes through reliable, comparable data.

Explore INREV’s full set of resources to see how you can support your organisation’s journey from strategy to reporting.

ESG SDDS (Standard Data Delivery Sheet)  

Published on 18 Mar 2026

The ESG SDDS is an ESG reporting template designed to standardise the disclosure and reporting of ESG Key Performance Indicators (KPIs) for real estate investment vehicles. Below you will find the ESG SDDS template, a user manual with guidance on how to effectively use it, and a mapping of the ESG SDDS data fields to regulations requirements and industry standards.

UPDATE November 2025: Minor usability improvements have been made to the template. No indicators were changed, so users can continue using the previous version without any issue.

ESG SDDS
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The ESG SDDS Wiring Guide provides technical instructions, specifications, and practical examples to help users interpret data points and ensure consistent reporting. 

View the online format

ESG SDDS - Wiring guide
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Explore how to navigate and use the ESG SDDS template, with clear guidance on each section, data point, and reporting step.

ESG SDDS User Manual 2025
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A comprehensive mapping of other industry frameworks, such as GRESB, EET template, EPRA, RICS, GRI, and regulations, eg SFDR.

ESG reference mapping - 2026
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The Change Log summarises all updates made to the ESG SDDS Reporting Template. All updates and new items have been marked using a light-blue highlight.

UPDATE November 2025: Minor usability improvements have been made to the template. No indicators were changed, so users can continue using the previous version without any issue. 

ESG SDDS Change Log V1.1
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ESG SDDS - Change Log V1 PDF
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ESG SDDS - Change Log V1 Excel
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