EC4: Reporting Year – Above Green

Intent

Set the entity’s annual reporting year.

Requirements

Complete all applicable fields.

Calendar Year
Fiscal Year
- Specify the starting month

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.

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

Terminology

Calendar year: January 1, 2019 – December 31, 2019.

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

Reporting period: Answers must refer to the reporting period identified in EC3 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 period. GRESB does not favour the use of calendar year over fiscal year or vice-versa, as long as the chosen reporting period is used consistently throughout the Assessment.