HIW CRR 2023 v8 - Flipbook - Page 50
TCFD DISCLOSURES
DISCLOSURE
SASB DISCLOSURES
PAGE #
SASB CODE
8, 38, 40
8, 38, 40
IF-RE-000.A
IF-RE-000.B
IF-RE-000.D
GOVERNANCE
Board’s oversight of climate-related risks and opportunities.
Management’s role in assessing and managing climate-related
risks and opportunities.
Number of assets, by property subsector
Leasable floor area, by property subsector
Average occupancy rate, by property subsector
47
47
47
ENERGY MANAGEMENT
6, 8
IF-RE-130a.1
6, 8
IF-RE-130a.2
6, 8
IF-RE-130a.3
RISK MANAGEMENT
Organization’s processes for identifying and assessing
climate-related risks.
Organization’s processes for managing climate-related risks.
Processes for identifying, assessing and managing
climate-related risks are integrated into the organization’s
overall risk management.
PAGE #
ACTIVITY METRICS
STRATEGY
Climate-related risks and opportunities identified over the short,
medium and long term.
Impact of climate-related risks and opportunities on the
organization’s businesses, strategy and financial planning.
Resilience of the organization’s strategy, taking into consideration
different climate-related scenarios, including a 2°C or
lower scenario.
DESCRIPTION
IF-RE-130a.4
6, 8
6, 8
6, 8
IF-RE-130a.5
Energy consumption data coverage as a
15–16, 47
percentage of total floor area, by property subsector
(1) Total energy consumed by portfolio area
47
with data coverage, (2) percentage grid electricity,
and (3) percentage renewable, by property subsector
Like-for-like percentage change in energy
47
consumption for the portfolio area with data coverage,
by property subsector
Percentage of eligible portfolio that (1) has an
16, 45–46
energy rating and (2) is certified to ENERGY STAR,
by property subsector
Description of how building energy management
12, 20
considerations are integrated into property
investment analysis and operational strategy
WATER MANAGEMENT
METRICS & TARGETS
Metrics used by the organization to assess climate-related risks
risks and opportunities in line with its strategy and risk
management process.
Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse
gas (GHG) emissions and the related risks.
Describe the targets used by the organization to manage
climate-related risks and opportunities and performance
against targets.
IF-RE-140a.3
8, 15, 16, 47
Like-for-like percentage change in water
withdrawn for portfolio area with data coverage,
by property subsector
47
8, 20, 47
15, 16, 47
50
