Mapping ESG

Resumen del informe: Over the last 10 years the avalanche of new ESG reporting requirements applicable to real estate has presented a significant challenge. Keeping up has not been easy, even for the most ambitious organizations with the greatest resources to allocate to the area. In addition, there are different views on what must be prioritized, disclosed, against which criteria, for what purpose and whether commitments will stand up to scrutiny. However, consensus is building.

In response to these challenges, ULI, INREV and PRI, in collaboration with a committee of leading industry experts and supported by PwC, have embarked on a journey to map, compare, and assess the most important global ESG related regulations, standards, and certifications in relation to the E, S, and G components. After an extensive mapping exercise and numerous interviews with industry experts, Mapping ESG: A Landscape Review of Certifications, Reporting Frameworks and Practices provides a global snapshot of the ESG reporting standards most relevant to the real estate industry sector. This global study examines the purpose of the different ESG requirements and the different intended users of the information. It explores how the requirements overlap and where there may be an opportunity to condense the ESG reporting burden. The study also offers suggestions for best practice in ESG reporting across the various case studies included.