목차
- The EU Corporate Sustainability Reporting Directive (CSRD) replaces the NFRD and phases in from FY2024. After the Omnibus simplification, scope is roughly large companies with more than 1,000 employees and more than EUR 450M net turnover, but value-chain pressure pulls in many smaller firms. Reports follow the European Sustainability Reporting Standards (ESRS), beginning with ESRS E1 climate.
- ESRS E1: Scope 1, 2, and 3 GHG across disclosures E1-1 to E1-9, limited assurance from FY2024, reasonable by 2028. Material Scope 3 categories for real estate: 1 purchased goods, 2 capital goods, 11 use of sold products, 13 downstream leased assets, 15 investments. Asset-level data is required, auditors reject industry-average factors, EPDs and EN 15978 whole-building LCA form the verifiable baseline. Buildings cause about 36% of EU energy-related CO2 and roughly 40% of energy use, so portfolios sit squarely in scope.
- GRESB provides the annual ESG benchmark most investors use for real-asset portfolios, feeding directly into CSRD-ready metrics. Aligning both starts with credible HVAC carbon accounting and building performance standards.
티he EU Corporate Sustainability Reporting Directive (CSRD) replaces the NFRD and phases in from FY2024. After the Omnibus simplification, scope is roughly large companies with more than 1,000 employees and more than EUR 450M net turnover, but value-chain pressure pulls in many smaller firms. Reports follow the European Sustainability Reporting Standards (ESRS), beginning with ESRS E1 climate.
- ESRS E1: Scope 1, 2, and 3 GHG across disclosures E1-1 to E1-9, limited assurance from FY2024, reasonable by 2028.
- Material Scope 3 categories for real estate: 1 purchased goods, 2 capital goods, 11 use of sold products, 13 downstream leased assets, 15 investments.
- Asset-level data is required, auditors reject industry-average factors, EPDs and EN 15978 whole-building LCA form the verifiable baseline.
Buildings cause about 36% of EU energy-related CO2 and roughly 40% of energy use, so portfolios sit squarely in scope.
GRESB provides the annual ESG benchmark most investors use for real-asset portfolios, feeding directly into CSRD-ready metrics. Aligning both starts with credible HVAC carbon accounting and building performance standards.