What's new

Structural changes:

• SFDR Assessment Instructions sheet removed from the 2026 assessment
• Asset Characteristics sheet: Two new ownership date fields added — Ownership from, Ownership to
• Reporting Characteristics sheet: Ownership tracking fields moved; NC&MR fields consolidated; Status field converted from TRUE/FALSE to a dropdown menu
• GHG sheet: New field added for net zero target asset inclusion — Asset included in the fund's net zero target (T1.2)

New field requirements:

• EN1 (Renewable Energy): Two new procurement types added — Financial/Virtual PPA, Unbundled EACs
• GH1 (GHG Emissions): Landlord-controlled tenant space emissions reclassified from Scope 3 to Scope 1–2 per GHG Protocol alignment
• TC1.2 (Net Zero Targets): Asset-level flagging introduced; multiple targets per entity no longer supported

Lists tab additions:

• 133 new dropdown values added across building certifications (106 options), energy ratings (23 options), and renewable energy procurement types (2 options) — certification options are being added incrementally and may not all be available yet
• All 2025 values remain valid — no removals, only additions

How it works

When clients export GRESB reports from Scaler, the platform automatically generates a spreadsheet matching GRESB's 2026 format.

Column shifts

• GAV and Size moved from columns L–M to N–O in Asset Characteristics to accommodate new ownership date fields
• Ownership tracking fields moved from Reporting Characteristics to Asset Characteristics
• NC&MR fields consolidated from columns J–L to G–I in Reporting Characteristics

New fields requiring input