GRESB – Updates zu TCFD und SFDR

Sam Wheeler • Apr 06, 2022

Am 1. April wurde das Assessment Portal für die Teilnahme am GRESB-Rating für das Jahr 2022 geöffnet.


Wie gewohnt müssen die Anträge für die GRESB Immobilien- und Infrastrukturbewertung bis zum 1. Juli 2022 eingereicht werden. Hier können Sie den Zeitrahmen für die Gesamtbewertung einsehen.

 

In diesem Jahr sieht gibt es nur wenige Änderungen an der GRESB-Bewertung, aber es gibt zwei neue Produkte, die für unsere Kunden und den deutschen Markt relevant sind.


TCFD Alignment Report


Die TCFD (Taskforce for Climate Related Financial Disclosure, zu Deutsch: Arbeitsgruppe für klimaspezifische finanzielle Offenlegung) stellt ein Rahmenwerk dar, das Unternehmen, Banken und Investoren für ihre Berichterstattung bezüglich klimaspezifischer Risiken und Chancen eine Reihe von Empfehlungen an die Hand gibt.


Obwohl diese Empfehlungen zunächst fakultativ waren, werden sie jetzt in vielen Ländern (wie z. B. dem Vereinigten Königreich) rechtlich verbindlich, wodurch der Berichterstattung im Hinblick auf ESG und Klimaschutz im Einklang mit diesen Empfehlungen größere Bedeutung zukommt.


GRESB entwickelt derzeitig ein TCFD-Berichterstattungstool, um Unternehmen in ihren Bemühungen zu unterstützen, ihre TCFD-Informationen offenzulegen, indem sie ihre Daten aus der GRESB-Bewertung verwenden können.


Sie können hier auf der GRESB-Produktseite mehr darüber nachlesen.


SFDR-Berichterstattung

 

Die Sustainable Finance Disclosure Regulation (SFDR), die sog. Offenlegungsverordnung der EU stellt ein Transparenzgebot für Finanzmarktteilnehmer dar, welches sich auf wesentliche Kriterien in Ökologie, Sozialem und Unternehmensführung (ESG für Environmental, Social, and Governance) bezieht.


Die Verordnung, die am 10. März 2021 in Kraft trat, hat zur Folge, dass Finanzmarktteilnehmer nun auf ihrer Webseite, in vorvertraglichen Informationen und ihren Jahresberichten sowohl auf der Produkt- als auch auf der Unternehmensebene Risiken und Auswirkungen auf die Umwelt ausweisen müssen.


Diese Verordnung legt den folgenden Maßstab für die Einstufung von Fonds oder Produkten fest:

  • „graue” oder nicht nachhaltige Produkte - Artikel 6
  • „hellgrüne” oder ESG-Strategie-Produkte - Artikel 8
  • „dunkelgrüne” oder Impact-Produkte - Artikel 9


Für „grüne” Fonds bestehen strikte Berichterstattungsgebote. Sie können hier in unserem Blog mehr darüber lesen.


GRESB macht sich die bestehende Dateninfrastruktur zu Nutze, um die SFDR-Berichterstattung einfacher, akkurater und nützlicher zu gestalten.


Indem GRESB für die SFDR-Berichterstattung herangezogen wird, können Ihre Daten leicht in wertvolle Geschäftseinblicke verwandelt werden, wenn Sie ebenfalls an der Hauptbewertung teilnehmen sollten. Sie können beispielsweise ihre Performance mit spezifischen Bezugssystemen vergleichen und die Optimierungspotenziale besser nachvollziehen.



In Anbetracht der vielen neuen Regelwerke und Offenlegungserfordernisse kann es beunruhigend sein, nicht recht zu wissen, ob Sie allen Anforderungen entsprechen. Wir sind hier, um Ihnen mit dem gesamten Prozess zu helfen, welcher sich von der GRESB-Bewertung bis hin zur ESG-Berichterstattung im Einklang mit allen Verordnungen und Normen erstreckt. Wenn Sie nach Unterstützung suchen, dann setzen Sie sich bitte mit unserem Team in Verbindung.


by Sam Wheeler 19 Apr, 2024
Cover Image credits: Sophie Monsarrat | Rewilding Europe
by Anna Höfer 25 Mar, 2024
While many companies are already taking comprehensive measures to minimise the effects of climate change as far as possible, it is also true that climate change is inevitable in the near and distant future. This has already become noticeable in large parts of Germany with an increase in extreme weather events such as the flood disaster in the Ahr valley in 2021, numerous hot summers in recent years, or the constant rain and flooding at the beginning of this year. Companies should therefore address the risks that could arise from climate change and the associated increase in extreme weather events, for example at their different sites, as early as possible.
by Samantha Wheeler 26 Feb, 2024
Registration is now open for the GBCI Circle event for 2024. You can register here. EnviroSustain is proud to once again be a sponsor of this event which will be held in Athens, Greece. The event will run from the 17-19 April and the three days will be packed with a welcome reception, sustainable building tours, experiences, and learning sessions. After such a great experience last year in Barcelona , we can’t wait to travel with the team again. As we avoid air travel as part of our ESG Policy, the ES team will be travelling to Athens by land and sea over the course of two days! This involves the night train from Munich to Roma (or alternatively to Bologna), train to Bari, then the ferry overnight from Bari to Patras and to finish the bus to Athens. We look forward to sharing our journey with you on social media. GBCI Circle is designed to provide networking opportunities and education sessions for Europe's LEED consultants, property owners and managers, building experts and consultants and all of those interested in sustainability within real estate. The 2024 program focuses on the future of Healthy Human Habitat Venues include The Piraeus Tower (pursuing LEED Platinum and WELL certification), The Lighthouse (LEED Platinum), The Ellinikon (pursuing LEED, WELL and SITES), The National Gallery of Art (2 x LEED Silver certifications).
by Samantha Wheeler 15 Feb, 2024
With the start of a new year comes the beginning of a new GRESB reporting period. EnviroSustain has been supporting clients with GRESB submissions for almost a decade now and we are pleased to see participation growing. The GRESB portal will open on 1st April but now is the time to begin prepping your team and collecting data. As ESG reporting gains more momentum in the mainstream, changes are needed to keep up with current developments. The Real Estate and Infrastructure Standards Committee works to gather feedback and make recommendations on changes to the GRESB Foundation Board.
by Anna Höfer 28 Jan, 2024
The annual Global Risk Report published by the World Economic Forum (WEF) presents a comprehensive analysis of current global challenges. In its report published in January of this year, the WEF warns of a "foreseen duo of dangerous crises", referring to the duality of climate and conflict-related challenges. Respondents from academia, business, government, the international community and civil society see climate change-related risks in particular as a key global challenge in the long term. According to the survey, the four most highly rated risks over the next 10 years are: extreme weather events, critical changes to earth systems, loss of biodiversity and the collapse of ecosystems. In addition, current crises and conflicts such as inflation, the war in Ukraine and the conflict between Israel and Palestine make many respondents pessimistic about the coming years. If implemented consistently, ESG guidelines can help to reduce the negative impact of companies on the environment and thus mitigate climate change-related risks by creating a sustainable business environment. In 2024, numerous new EU regulations will come into force to make ESG reporting more transparent and standardised. The aim is to oblige companies to be more transparent and accountable with regard to their environmental impact.
by Samantha Wheeler 22 Jan, 2024
We are all increasingly aware of the pressing need for environmental sustainability and as biodiversity disclosures gain momentum , the Task Force on Nature-related Financial Disclosures (TNFD) serves as a blueprint for integrating nature-related disclosures into decision making and existing mandatory reporting requirements. TNFD, like the Task Force for Climate-related Financial Disclosure (TCFD), operates as a voluntary disclosure framework. However, we hope that some governments and regulatory bodies will begin to incorporate TNFD recommendations into mandatory reporting frameworks. For organisations, voluntary adoption of TNFD is a proactive step towards staying ahead of potential regulatory changes and investor demands. By embracing TNFD early, companies can gain a competitive advantage and demonstrate their commitment to environmental responsibility.
by Samantha Wheeler 17 Jan, 2024
With all the good biodiversity gives us and our environment, you would hope that it is sufficiently protected and supported by legislation. Not only in Europe, but also worldwide. As part of the European Green deal approved in 2020, the Nature Restoration Law is the first of its kind to cover the entire continent in Europe. Sadly, 80% of Europe’s natural habitats are in poor condition, but the proposed Nature Restoration Law will help to turn the tide when it comes to the protection and rejuvenation of European biodiversity by two 2030 and 2050 milestones.
by Samantha Wheeler 15 Jan, 2024
‘Biodiversity’ is known as ‘the variability among living organisms from all sources including, terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part; including diversity within species, between species, and of ecosystems’. According to this report by the World Economic Forum, Biodiversity equals around $44 trillion in economic value (more than 50% of global GDP), making biodiversity one of Earth’s most valuable assets. Despite the massive amount of value biodiversity provides us, our global loss of biodiversity over the past 50 years has been significant, and 80% of that global biodiversity loss is caused by the built environment, agriculture, and energy/extractives. Sadly, a byproduct of advancing our own environments is that we’re destroying the Earth’s natural ones at the same time. This is because of many factors, and IPBES notes five main drivers: Habitat loss Over-exploitation of natural resources Spread of invasive species Climate change Pollution
by Samantha Wheeler 05 Sept, 2023
Amongst all the policies and jargon out there, it’s easy to forget why it all matters and what the overarching goal is, so let’s take a moment to think about it. The pressure on Earth’s resources is becoming unbearable. Every year, Earth Overshoot Day (the annual date that marks the point when humanity uses more biological resources than the Earth can regenerate within a given year) creeps earlier and earlier. Extreme heat events are becoming more common with forest fires on the rise; species are dying due to habitat loss and food scarcity; our seas are rising and warming leading to devastating floods and enforced migration. All of this and we’re still projected to exceed 1.5 degrees of global warming, despite the 2015 Paris Agreement and subsequent UN promises. In short, we need action, and we need it yesterday.
by Dr. Birgit Memminger-Rieve 25 Jul, 2023
In February 2023, EnviroSustain announced a long-term partnership with Rewilding Europe. This collaboration will see a portion of the EnviroSustain turnover supporting rewilding initiatives for the next ten years, as well as pro bono advice on rewilding-related buildings in the network- such as new offices and rewilding centres. In June, Dr. Birgit Memminger-Rieve, MD at EnviroSustain, and Ingemar Hunold, Partner at EnviroSustain, met with the Rewilding Oder Delta team to provide support and advice for their newly established centre.
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