Could we exclude REITs, listed real estate companies, and real estate mutual funds where their main function is construction and development? Or when the real estate information is not available (blind funds)?

Given that the SDA real estate method does not cover embodied emissions of the buildings’
materials, this method is not applicable to construction or rehabilitation of properties. These
activities, if relevant and required for an FI, shall be covered by SBT portfolio coverage or
temperature rating method.

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