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14 April 2021

ESG disclosure obligation for investors

ESG risk assessment also affects real estate


By Hans van Brakel

As of 26 June, the EU IFR/IDF regime is in force for certain investment companies. As a result, from 26 December 2022 these companies are obliged to publish a report on environmental, social and governance (ESG) related risks. This report must then be updated and published every six months. (Source: EU website)

Investors and users who fall under this regime will certainly take these ESG risks into account in their decision to invest in real estate, or rent it.

Real estate companies can respond to this by gearing the sustainability of their real estate to this.

It will at the very least mean complying with statutory energy-saving measures such as the energy label obligation and the European Energy Audit.

The corona pandemic has drawn attention to a healthy indoor climate in buildings and the possibility of maintaining a safe distance between them. This too will undoubtedly be included in the inventory of ESG risks.