L - Real estate activities
E1 - Climate change
In the real estate sector, ESRS E1 – Climate change is critical due to the significant environmental footprint of buildings and their exposure to climate-related risks. Companies must address both mitigation (energy efficiency, reduction of GHG emissions) and adaptation (resilience to extreme weather, regulatory changes), which directly impact asset value, operational costs, and tenant satisfaction. Proactive climate strategies can unlock opportunities for innovation, green financing, and long-term value creation in a rapidly evolving regulatory and market landscape.
E1 - Climate change E2 - Pollution E3 - Water and marine resourcesE4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E2 - Pollution
In the real estate sector, ESRS E2 – Pollution is highly relevant due to the potential for buildings and property operations to generate or mitigate various forms of pollution, from air quality to soil and water contamination, as well as the management of hazardous substances. Poor pollution management can lead to regulatory sanctions, reputational damage, and declining asset value, while proactive approaches—such as integrating eco-friendly materials and robust waste management—can enhance community relations and open up new market opportunities. Addressing these challenges allows real estate companies to strengthen their long-term resilience and contribute positively to environmental and social sustainability.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E3 - Water and marine resources
In the real estate sector, ESRS E3 – Water and marine resources is particularly significant as property development and management can greatly influence local water consumption, wastewater discharge, and the preservation of aquatic ecosystems. Poor water management or contamination can lead to regulatory penalties, higher operational costs, and reputational damage, while integrating water-efficient technologies and nature-based solutions can enhance asset value and community acceptance. Companies that proactively address water and marine resource challenges position themselves to capture emerging opportunities in sustainable urban development and comply with evolving environmental standards.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E4 - Biodiversity and ecosystems
In the real estate sector, ESRS E4 – Biodiversity and Ecosystems takes on particular importance because real estate development, management, and transaction activities can lead to habitat fragmentation, the loss of natural spaces, and direct or indirect impacts on local fauna, flora, and ecosystem services. Exposure to these issues generates regulatory, financial, and reputational risks, but also opportunities, particularly by integrating nature-based solutions, urban renaturation, or the preservation of ecological corridors into projects. Implementing a proactive strategy on these issues not only limits negative impacts, but also enhances the long-term value of real estate assets and meets stakeholders' growing expectations for sustainable development.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E5 - Circular economy
In the real estate sector, ESRS E5 – Circular economy is a key lever for reducing environmental impact and enhancing resource efficiency throughout the property lifecycle, from construction to operation and deconstruction. The sector faces significant risks related to resource scarcity, regulatory shifts, and waste management costs, while integrating circular practices—such as the reuse of materials and the minimization of waste—can create new value, reduce operational expenses, and improve asset attractiveness. Embracing circular economy principles positions real estate companies to meet stakeholder expectations and regulatory requirements while driving long-term sustainability and competitiveness.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
G1 - Business conduct
In the real estate sector, ESRS G1 – Business Conduct is of strategic importance, as ethical management of supplier relationships, prevention of corruption, and respect for whistleblowers are essential to ensure stakeholder trust and regulatory compliance. Companies in the sector are exposed to reputational, financial, and legal risks related to inappropriate practices or a lack of transparency, but they can also leverage a culture of integrity and exemplary behavior to strengthen their attractiveness and resilience. Furthermore, attention to corporate culture, responsible political engagement, and consideration of animal welfare in real estate asset management contribute to sustainable value creation and the social acceptability of projects.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S1 - Own workforce
In the real estate sector, ESRS S1 – Own workforce is highly relevant due to the diversity of roles, from property management to agency work, and the sector’s reliance on both skilled and operational staff. Ensuring fair wages, equal treatment, and safe working conditions not only supports talent attraction and retention but also reduces risks related to social conflicts, absenteeism, and reputational damage. At the same time, fostering a positive workplace culture and respecting work-related rights can drive employee engagement, productivity, and long-term business performance.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S2 - Workers in the value chain
In the real estate sector, ESRS S2 – Workers in the Value Chain highlights the importance of ensuring fair working conditions, decent wages, and respect for fundamental rights for all workers in the value chain, particularly in subcontracting cleaning, security, and maintenance. Companies that neglect these issues expose themselves to legal, reputational, and operational risks, while responsible management promotes asset resilience, service quality, and stakeholder trust. Taking a proactive approach to these issues also allows for opportunities related to social value creation and access to markets requiring responsible practices.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S3 - Affected communities
In the real estate sector, ESRS S3 – Affected communities is particularly relevant because property development, management, and transactions can directly impact the civil, political, economic, social, and cultural rights of local populations, including indigenous peoples. Companies face significant risks if their projects lead to displacement, exclusion, or negative effects on community well-being, but they can also generate positive impacts by fostering inclusive urban development and respecting the rights of all stakeholders. Proactively addressing these issues strengthens social license to operate and can open up new opportunities for sustainable and responsible real estate activities.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S4 - Consumers and end-users
In the real estate sector, ESRS S4 – Consumers and end-users is particularly relevant as property owners, managers, and agencies directly influence the safety, accessibility, and quality of living and working environments for tenants and buyers. Poor practices or lack of transparency can expose companies to reputational, legal, and financial risks, while prioritizing consumer rights and well-being can drive loyalty, trust, and long-term value creation. By proactively addressing the needs and rights of consumers and end-users, real estate companies can differentiate themselves and seize new opportunities in a competitive market.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
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