Content Index

SASB Content Index

SASB Index

Sustainability Disclosure Topics & Accounting Metrics

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TOPIC ACCOUNTING METRIC CODE 2026 Disclosure
Energy Management Energy consumption data coverage as a percentage of total floor area, by property subsector IF-RE-130a.1
(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
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
Description of how building energy management considerations are integrated into property investment analysis and operational strategy IF-RE-130a.5
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
(1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property subsector IF-RE-140a.2
Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector IF-RE-140a.3 -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
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
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

Activity Metrics

Activity Metrics CODE 2026 Disclosure
Number of assets, by property subsector IF-RE-000.A
Leasable floor area, by property subsector IF-RE-000.B
Percentage of indirectly managed assets, by property subsector IF-RE-000.C -
Average occupancy rate, by property subsector IF-RE-000.D
Japan Metropolitan Fund Investment Corporatio