GRI Guidelines

International standards

This report contains standard disclosures from the Global Reporting Initiative (GRI) G4 Sustainability Reporting Guidelines (core) and use the GRI Construction and Real Estate Sector Supplement (CRESS). The report is also aligned with the European Association for Investors in Non-Listed Real Estate Vehicles (INREV) Sustainability Reporting Recommendations.

Inrev sustainability performance measures - absolute measures

Broad issue type	Sustainability performance measure	Units of measurement
Energy	Total energy consumption from electricity	kWh
	Total energy consumption from district heating and cooling	kWh
	Total energy consumption from fuels	kWh
Greenhouse gas emissions	Total direct GHG emissions	Metric tonnes CO2e
	Total indirect GHG emissions	Metric tonnes CO2e
Water	Total water withdrawal by source	Cubic metres (m3)
Waste	Total weight of waste by disposal route	Metric tonnes
	Percentage of waste by disposal route	Proportion by weight (%)

Inrev sustainability performance measures - intensity measures

Broad issue type	Sustainability performance measure	Intensity indicator
Energy	Building energy intensity	kWh / m2 / year
Greenhouse gas emissions	Greenhouse gas intensity from building energy	kg CO2e / m2 / year
Water	Building water intensity	m3 / m2 / year

General standard disclosure

Strategy and Analysis		Referral and/ or direct explanation
GRI	Definition	Location of Disclosure
G4-1	Statement from the most senior decision-maker of the organization.	Message from the Chairman

Organizational Profile
GRI	Definition	Location of Disclosure
G4-3	Name of the organization.	Company Profile, Strategy and progress, Corporate Governance
G4-4	Primary brands, products, and/or services.	Company Profile, Strategy and progress, Corporate governance
G4-5	Location of organization's headquarters.	Company Profile, Legal structure and principal activities
G4-6	Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.	Allocation by region
G4-7	Nature of ownership and legal form.	Corporate Governance
G4-8	Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).	Key information
G4-9	Scale of the reporting organization.	Financial statements
G4-10	Workforce	ESG performance indicators, Human Resource Management, Key information
G4-11	Percentage of employees covered by collective bargaining agreements.	Company specific terms monitored by the works council as embedded in Dutch law
G4-12	Organisation's supply chain	Responsible Investing & Corporate Responsibility
G4-13	Significant changes during the reporting period regarding size, structure, or ownership.	No significant changes
G4-14	Explanation of whether and how the precautionary approach or principle is addressed by the organization.	Risk management
G4-15	Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.	Responsible Investing & Corporate Responsibility
G4-16	Memberships in associations (such as industry associations)	INREV, ANREV, IVBN, DGBC, GRESB, FSC, ULI

Identified Material Aspects and Boundaries
GRI	Definition	Location of Disclosure
G4-17	List all entities included in organisation's consolidated financial statement.	Financial statements
G4-18	Process for defining report content (how applied Principles)	Dialogue with stakeholders
G4-19	List all material Aspects identified in the process for defining report content.	Dialogue with stakeholders
G4-20	For each material Aspect, report the Aspect Boundary within the organisation.	ESG performance indicators (notes)
G4-21	For each material Aspect, report the Aspect Boundary outside the organisation.	ESG performance indicators (notes)
G4-22	Report the effect of any restatements of information provided in previous reports.	No restatements
G4-23	Report significant changes from previous reporting period in the Scope and Aspect Boundaries	No significant changes

Stakeholder engagement
GRI	Definition	Location of Disclosure
G4-24	Provide a list of stakeholder groups engaged by the Organisation	Dialogue with stakeholders
G4-25	Basis for identification and selection of stakeholders with whom to engage.	Dialogue with stakeholders
G4-26	Organisation's approach to stakeholder engagement (including frequency by type and stakeholder group, and any specific to report process)	Dialogue with stakeholders
G4-27	Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.	Dialogue with stakeholders, Stakeholder's matrix

Report Profile
GRI	Definition	Location of Disclosure
G4-28	Reporting period (e.g., fiscal/calendar year) for information provided.	Calendar year
G4-29	Date of most recent previous report (if any).	20 March 2017
G4-30	Reporting cycle (annual, biennial, etc.)	Annual
G4-31	Contact point for questions regarding the report or its contents.	Contact information
G4-32	Report the 'in accordance' option the organisation has chosen; the GRI Content Index for the chosen option; and reference to the External Assurance Report.	International standards
G4-33	Organisation's policy and current practice with regard to seeking external assurance for the report.	External assurance for financial performance only and readiness assessment

Governance
GRI	Definition	Location of Disclosure
G4-34	Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.	Corporate governance

Ethics and Integrity
GRI	Definition	Location of Disclosure
G4-56	Description of the organisation's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics	Code of Conduct, Policies, Conflicts of Interest policy

Specific standard disclosure

Economic Indicators
GRI	Definition	Location of Disclosure
G4-DMA	Disclosure on Management Approach	Annual report, Financial statements
G4-EC1	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	Financial statements, key financial information
G4-EC2	Financial implications and other risks and opportunities for the organization's activities due to climate change and other sustainability issues.	Responsible Investing & Corporate Responsibility
G4-EC3	Coverage of the organization's defined benefit plan obligations.	Personnel costs
G4-EC4	Financial assistance received from government.	No significant assistance received

Environmental Indicators
GRI	Definition	Location of Disclosure
Materials
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
G4 -EN1	Materials used by weight, value or volume.	ESG performance indicators
G4-EN2	Percentage of materials used that are recycled and reused input materials.	ESG performance indicators
Energy
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
G4-EN3	Energy consumption within the organisation	ESG performance indicators, Corporate Responsibility: strategy and progress
G4-EN4	Energy consumption outside of the organisation	ESG performance indicators
G4-EN5	Energy intensity	ESG performance indicators
CRE1	Building energy intensity.	ESG performance indicators
G4-EN6	Reduction of energy consumption	ESG performance indicators
G4-EN7	Reductions in energy requirements of products and services	ESG performance indicators
Water
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
G4-EN8	Total water withdrawal by source.	ESG performance indicators
CRE2	Building water intensity.	ESG performance indicators
Emissions
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
G4-EN15	Direct greenhouse gas emissions (Scope 1)	ESG performance indicators
G4-EN16	Energy indirect greenhouse gas emissions (Scope 2)	ESG performance indicators
G4-EN17	Other indirect greenhouse gas emissions (Scope 3)	ESG performance indicators
G4-EN18	Greenhouse gas emissions intensity	ESG performance indicators
CRE3	Greenhouse gas emissions intensity from buildings.	ESG performance indicators
G4-EN19	Reduction of greenhouse gas emissions	ESG performance indicators
Effluents and Waste
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
G4-EN23	Total weight of waste by type and disposal method.	ESG performance indicators
Supplier Environmental Assessment
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
G4-EN32	Percentage of new suppliers that were screened using environmental criteria	Responsible Investing & Corporate Responsibility, risk management

Labour practices
GRI	Definition	Location of Disclosure
Employment
G4-DMA	Disclosure on Management Approach	Human resources management, Corporate culture, Number of employees (FTEs)
G4-LA1	Total number and rate of new employee hires and employee turnover by age group, gender, and region.	ESG performance indicators
G4-LA2	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.	All benefits are open to all employees regardless of full-time, parttime or duration of contract
G4-LA3	Return to work and retention rates after parental leave, by gender.	Dutch law provides adequate framework. When asked for, Bouwinvest strives to accommodate any requests for adapted working hours
Occupational health and safety
G4-DMA	Disclosure on Management Approach	Human resources management
G4-LA5	Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.	Incorporated in elaborate Dutch laws and regulations. The Works Council, a Prevention Employee, Facility Management and general management are involved in Safety, Health, Wellbeing and Environment issues (VGWM).
G4-LA6	Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender.	ESG performance indicators
G4-LA8	Health and safety topics covered in formal agreements with trade unions.	Incorporated in elaborate Dutch laws and regulations, translated to company policy, monitored by several external parties and internally by the Works Council and Prevention Employee.
Training and education
G4-DMA	Disclosure on Management Approach	Human resources management
G4-LA9	Average hours of training per year per employee by gender, and by employee category.	Employees and results satisfaction survey
G4-LA10	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	Human resources management
G4-LA11	Percentage of employees receiving regular performance and career development reviews, by gender.	Bouwinvest has no record of gender discrimination in remuneration nor career possibilities.
Diversity and equal opportunity
G4-DMA	Disclosure on Management Approach	Dutch management and supervision act, Human resources management
G4-LA12	Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.	Dutch management and supervision act, ESG performance indicators
Equal remuneration for women and men
G4-DMA	Disclosure on Management Approach	Human resources management
G4-LA13	Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.	Bouwinvest has no record of gender discrimination in remuneration nor career possibilities. Diversity is however a topic to be looked in to in a broader perspective and this is an HRM target for the next 3 years.
Supplier Assessment for Labour Practices
G4-DMA	Disclosure on Management Approach	Responsible Investing & Corporate Responsibility, risk management
G4-LA14	Percentage of new suppliers that were screened using labour practices criteria	Responsible Investing & Corporate Responsibility, Stakeholders’ matrix
G4-LA15	Significant actual and potential negative impacts for labour practices in the supply chain and actions taken	Responsible Investing & Corporate Responsibility, Stakeholders’ matrix

Society indicators
GRI	Definition	Location of Disclosure
Local communities
G4-DMA	Disclosure on Management Approach	Community engagement and sponsoring
G4-SO1	Percentage of operations with implemented local community engagement, impact assessments, and development programs.	Community engagement and sponsoring
Anti-corruption
G4-DMA	Disclosure on Management Approach	Risk management, Corporate governance
G4-SO3	Percentage and total number of operations assessed for risks related to corruption and the significant risks identified.	Risk management, Corporate governance
G4-SO4	Communication and training on anti-corruption policies and procedures.	Corporate governance, Risk management
G4-SO5	Confirmed incidents of corruption and actions taken	Corporate governance, Risk management
Supplier Assessment for Impacts on Society
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
G4-SO9	Percentage of new suppliers that were screened using criteria for impacts on society	Responsible investment: strategy and progress
G4-SO10	Significant actual and potential negative impacts on society in the supply chain and actions taken	Responsible investment: strategy and progress

Product Responsibility Indicators
GRI	Definition	Location of Disclosure
Product and service labelling
G4-DMA	Disclosure on Management Approach	Responsible investment: strategy and progress
CRE8	Type and number of sustainability certification, rating and labelling schemes for new construction, management, occupation and redevelopment.	ESG performance indicators, Responsible investment: strategy and progress
G4-PR5	Results of survey measuring customer satisfaction.	Responsible investment: strategy and progress

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International standards

Inrev sustainability performance measures - absolute measures

Inrev sustainability performance measures - intensity measures

General standard disclosure

Specific standard disclosure

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