MERLIN Properties Annual Report 2023

74 | Annual report | 2023 (1) Assets in operation for the full fiscal year. (2) Assets that are in operation for part of the fiscal year, if the asset is in operation at the end of the fiscal year, the information on certifications is reported. (3) WIP: Assets under construction or refurbishment/retrofitting. (4) Plots or tracts acquired by the Group on which building has not yet started. Key environmental performance reporting criteria and concepts MERLIN includes information on environmental performance of its asset portfolio in accordance with the methodology established by EPRA Sustainability Best Practice Recommendations (3rd edition, 2017) and based on the GRI (Global Reporting Initiative) Indexes. B) REPORTING SCOPE ASSET CATEGORIES MERLIN reports environmental performance information for its office, logistics, shopping centre, and data center portfolios, not including assets in which it holds a minority interest. TYPE OF SURFACE AREA CONTROLE For more accurate performance management of its assets in terms of energy consumption efficiency, water withdrawal and carbon footprint, MERLIN separates the data for these indicators by type of property: • Assets over which the Group exercises operational control. These are generally multi-tenant assets where the Group continuously assesses their environmental impact. • Assets over which the Group does not exercise operational control. For these single-tenant assets, although MERLIN is the holder of some of the utility contracts, the consumption management tasks fall to the tenant of the asset. • MERLIN’s corporate headquarters and LOOM spaces leased by the Group. In particular, MERLIN reports the information for the environmental indicator of waste management in terms of those assets where it is responsible for waste management, since in some cases this management is carried out by the owners’ associations. REPORTED DATA The Group has established the following reporting criteria taking into account the criteria set out above and the condition of the asset: A) METHODOLOGY Energy Water Waste Certificates WIP (3) Land (4) Assets in operation full year (1) Assets in operation part of the year (2)