Last verified: August 22, 2026. By Will Tygart. A copy-ready skeleton for CRE operators — not a 200-page enterprise report.
Copy each section into the board or investor pack. Replace the brackets. Link evidence in an appendix (use the lender evidence pack as the index).
Template A — one-page board ESG snapshot
- Scope: entities, geographies, % GFA covered
- Material topics (max 6): e.g. energy/GHG, physical climate, safety, tenants, vendors, governance
- KPIs this period: EUI, emissions (method noted), incidents, filing status (LL97 if NYC)
- Top 3 risks / opportunities
- Decisions needed from the board
- Next-quarter milestones
Template B — climate section (ISSB S2-style headings)
- Governance of climate risks
- Strategy: physical + transition impacts on the portfolio
- Risk-management process
- Metrics and targets (intensity, absolute if available, 2030 pathway)
- CapEx alignment note
The longer ISSB implementation walkthrough already lives at ISSB IFRS S1 and S2: implementation guide. This page is the operator skeleton, not a second pillar.
Template C — controls and data
| Metric | Definition | Source system | Owner | Assurance |
|---|---|---|---|---|
| Energy | intensity / total | ESPM / utility | none / limited | |
| GHG | method + factors | |||
| Water | ||||
| Safety | ||||
| NYC LL97 (if applicable) | filed / grace / extension / over cap | BEAM / ESPM | RDP-certified file |
Template D — what we are not claiming
Write the non-claims in the same pack. No net-zero sentence without a pathway. No “GRESB leader” language without the score and year. This is how you reduce greenwash risk without a law firm rewriting the PDF.
Related: GRESB scoring levers · ratings compared.
Related reading: IFRS S1 and S2 disclosure checklist, lender and investor evidence pack, and GRESB scoring levers. Sister hubs: Restoration Intel, Healthcare Facility Hub, Continuity Hub, Risk Coverage Hub, and Tygart Media.