| TOPIC | CODE | ACCOUNTING・METRIC | UNIT OF MEASURE | REFERENCE |
|---|---|---|---|---|
| Enargy Management | IF-RE-130a.1 | Energy consumption data coverage as a percentage of total floor area, by property subsector | Percentage (%) by floor area | |
| IF-RE-130a.2 | (1) Total energy consumed by portfolio area with data coverage, (2) percentage grid electricity, and (3) percentage renewable, by property subsector | Gigajoules (GJ), Percentage (%) | ||
| IF-RE-130a.3 | Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property subsector | Percentage (%) | ||
| IF-RE-130a.4 | Percentage of eligible portfolio that (1) has an energy rating and (2) is certified to ENERGY STAR, by property subsector | Percentage (%) by floor area | ||
| IF-RE-130a.5 | Description of how building energy management considerations are integrated into property investment analysis and operational strategy | n/a | ||
| Water Management | IF-RE-140a.1 | Water withdrawal data coverage as a percentage of (1) total floor area and (2) floor area in regions with High or Extremely High Baseline Water Stress, by property subsector | Percentage (%) by floor area | (1) 100% (2) 0%(No applicable area) |
| IF-RE-140a.2 | (1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property subsector | Thousand cubic meters (m³), Percentage (%) | (2) Japan 0%, Palau 0% | |
| IF-RE-140a.3 | Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector | Percentage (%) | ||
| IF-RE-140a.4 | Description of water management risks and discussion of strategies and practices to mitigate those risks | n/a | ||
| Management of Tenant Sustainability Impact | IF-RE-410a.1 | (1) Percentage of new leases that contain a cost recovery clause for resource efficiency-related capital improvements and (2) associated leased floor area, by property subsector | Percentage (%) by floor area, Square feet (ft²) | n/a |
| IF-RE-410a.2 | Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property subsector | Percentage (%) by floor area | n/a | |
| IF-RE-410a.3 | Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants | n/a |
Partially started green lease contract |
|
| Climate Change Adaptation | IF-RE-450a.1 | Area of properties located in 100-year flood zones, by property subsector | Square feet (ft²) | n/a |
| IF-RE-450a.2 | Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks | n/a |
| TOPIC | CODE | ACCOUNTING・METRIC | UNIT OF MEASURE | REFERENCE |
|---|---|---|---|---|
| Sustainability Services | IF-RS-410a.1 | Revenue from energy and sustainability services | Reporting currency | n/a |
| IF-RS-410a.2 | (1) Floor area and (2) number of buildings under management provided with energy and sustainability services | Square feet (ft²), Number | ||
| IF-RS-410a.3 | (1) Floor area and (2) number of buildings under management that obtained an energy rating | Square feet (ft²), Number | ||
| Transparent Information & Managemnt of Conflict of Interest | IF-RS-510a.1 | Brokerage revenue from dual agency transactions | Reporting currency | n/a |
| IF-RS-510a.2 | Revenue from transactions associated with appraisal services | Reporting currency | n/a | |
| IF-RS-510a.3 | Total amount of monetary losses as a result of legal proceedings associated with professional integrity, including duty of care | Reporting currency | n/a |
