EC4: Reporting Year – Above Green

Intent

Set the entity’s annual reporting year. This information is used in combination with the Sector & Geography (RC3) and Ancillary Activities (RC4) descriptions to describe the entity’s reporting boundary. Exceptions to the described reporting boundary must be described in the Performance Component indicators. Clear understanding of reporting boundaries will provide for their standardisation in future and therefore accurate like for like comparisons to be made.

Requirements

Complete all applicable fields.

Calendar Year
Fiscal Year

Note: Specify the starting month.

The table below details the period for which information throughout the Assessment would be expected, for a selected starting month:

Starting month	Reporting Year
January	Select "Calendar Year"
February	Feb 2019 - Jan 2020
March	Mar 2019 - Feb 2020
April	Apr 2019 - Mar 2020
May	May 2019 - Apr 2020
June	Jun 2019 - May 2020
July	Jul 2018 - Jun 2019
August	Aug 2018 - Jul 2019
September	Sept 2018 - Aug 2019
October	Oct 2018 - Sept 2019
November	Nov 2018 - Oct 2019
December	Dec 2018 - Nov 2019

Prefill: This indicator is similar to the one included in the 2019 assessment and some sections have been prefilled from the 2019 assessment. Review the response and/or evidence carefully.

Terminology

Calendar year: January 1 – December 31.

Fiscal year: The period used for annual financial statements. Depending on the jurisdiction the fiscal year can start on April 1, July 1, October 1, etc.

Reporting year: Answers must refer to the reporting year identified in EC4 (Reporting year) in the Infrastructure Assessment. A response to an indicator must be true at the close of the reporting period; however, the response does not need to have been true for the entire reporting year. GRESB does not favour the use of calendar year over fiscal year or viceversa, as long as the chosen reporting year is used consistently throughout the Assessment.