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| TOPIC | ACCOUNTING METRIC | CODE | 2025 Disclosure |
|---|---|---|---|
| Energy Management | Energy consumption data coverage as a percentage of total floor area, by property subsector | IF-RE-130a.1 | Sustainability Report 2025 P46 Data Environmental Performance |
| (1) Total energy consumed by portfolio area with data coverage, (2) percentage grid electricity, and (3) percentage renewable, by property subsector | IF-RE-130a.2 | Sustainability Report 2025 P46 Data Environmental Performance |
|
| Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property subsector | IF-RE-130a.3 | - | |
| Percentage of eligible portfolio that (1) has an energy rating and (2) is certified to ENERGY STAR, by property subsector | IF-RE-130a.4 |
Sustainability Report 2025 P24 Environmental Approvals and Evaluations for Assets Environmental Performance Green Finance Framework |
|
| Description of how building energy management considerations are integrated into property investment analysis and operational strategy | IF-RE-130a.5 | Sustainability Report 2025 P10 Sustainability Strategy Sustainability Report 2025 P11 Sustainability Promotion Structure Sustainability Report 2025 P12 Materiality Sustainability Report 2025 P13-14 Materiality and KPIs |
|
| Water Management | 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 | IF-RE-140a.1 | Sustainability Report 2025 P46 Data Environmental Performance |
| (1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property subsector | IF-RE-140a.2 | Sustainability Report 2025 P46 Data Environmental Performance |
|
| Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector | IF-RE-140a.3 | - | |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | IF-RE-140a.4 | Sustainability Report 2025 P10 Sustainability Strategy Sustainability Report 2025 P11 Sustainability Promotion Structure Sustainability Report 2025 P12 Materiality Sustainability Report 2025 P13-14 Materiality and KPIs |
|
| Management of Tenant Sustainability Impacts | (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 | IF-RE-410a.1 | - |
| Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property subsector | IF-RE-410a.2 | - | |
| Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants | IF-RE-410a.3 | Sustainability Report 2025 P23 Energy / Biodiversity / Circular Economy Environmental Performance Sustainability Report 2025 P34 Communication with Tenants / Building resilience Communication with Stakeholders |
|
| Climate Change Adaptation | Area of properties located in 100-year flood zones, by property subsector | IF-RE-450a.1 | - |
| Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks | IF-RE-450a.2 |
Sustainability Report 2025 P16 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations) Sustainability Report 2025 P17-19 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) Climate Change |
| Activity Metrics | CODE | 2025 Disclosure |
|---|---|---|
| Number of assets, by property subsector | IF-RE-000.A | Portfolio Data Historical Portfolio Data |
| Leasable floor area, by property subsector | IF-RE-000.B | Portfolio Data Historical Portfolio Data |
| Percentage of indirectly managed assets, by property subsector | IF-RE-000.C | - |
| Average occupancy rate, by property subsector | IF-RE-000.D | Portfolio Data Historical Portfolio Data |