ESG Frameworks
GRESB, TCFD & SBTi Alignment
Independent advisory and submission support across the three dominant ESG frameworks for UK real estate and corporate clients — GRESB benchmarking, TCFD climate risk disclosure, and science-based target setting aligned to the SBTi Corporate Net-Zero Standard.
What it is
GRESB, TCFD, and SBTi are the three frameworks that dominate ESG expectations for institutional real estate and corporate clients in the UK market. Each operates at a different level and serves a different purpose — but together they form the core of a credible, investor-grade ESG programme.
GRESB (Global Real Estate Sustainability Benchmark) benchmarks ESG performance across real estate funds, REITs, and property companies globally — producing a scored, peer-ranked assessment that institutional investors use to compare ESG maturity across their portfolio of fund managers.
TCFD (Task Force on Climate-related Financial Disclosures) provides a framework for disclosing climate-related risks and opportunities across four pillars: governance, strategy, risk management, and metrics and targets. TCFD-aligned disclosure is now mandatory for many UK-regulated asset managers and large companies.
SBTi (Science Based Targets initiative) validates corporate greenhouse gas reduction targets against science-based criteria — giving organisations a credible, independently validated commitment to reducing emissions in line with a 1.5°C trajectory.
We support clients across all three frameworks — from gap analysis and first submission through to score improvement, annual reporting, and target validation.
When you need it
- You are preparing a first GRESB submission and need support with data collection, gap analysis, and submission completion.
- Your GRESB score has plateaued and you want a structured improvement programme targeting specific scoring indicators.
- Your fund or company is subject to mandatory TCFD disclosure under FCA rules and you need a credible, technically grounded climate risk assessment and disclosure document.
- You want to set science-based targets under the SBTi Corporate Net-Zero Standard and need support with GHG inventory preparation, target calculation, and submission.
- Your investors or lenders are asking for GRESB, TCFD, or SBTi evidence as part of due diligence or covenant compliance.
- You want to align your ESG programme across all three frameworks in a coordinated way — collecting data once and using it across GRESB, TCFD, and SBTi simultaneously.
Our approach
- 1
Framework gap analysis
We assess your current ESG data, governance, and reporting against the requirements of each framework — identifying where you are strong, where the gaps are, and what actions will deliver the greatest improvement in score or compliance.
- 2
Data infrastructure
We establish the data collection processes needed to support all three frameworks from a single data collection exercise — energy and carbon data for GRESB Performance and SBTi inventory, governance and policy documentation for GRESB Management and TCFD Governance, climate risk assessment for TCFD Strategy and GRESB Risk Management.
- 3
GRESB submission
We prepare and populate the GRESB submission — Management and Performance components — with supporting evidence, narrative, and data validation. We manage the submission portal process and respond to any GRESB queries during the review period.
- 4
TCFD disclosure
We prepare a TCFD-aligned climate risk disclosure covering all four pillars: governance, strategy (including scenario analysis), risk management, and metrics and targets. We identify and assess physical and transition climate risks across the portfolio and produce a disclosure document suitable for annual report inclusion or standalone publication.
- 5
SBTi target setting
We prepare the GHG Protocol-aligned carbon inventory required for SBTi submission, calculate near-term and long-term targets consistent with a 1.5°C trajectory, and manage the SBTi submission and validation process. We advise on FLAG target requirements where applicable.
- 6
Integrated reporting
We align outputs across all three frameworks so that the same underlying data — energy consumption, carbon emissions, climate risk assessment, governance documentation — supports GRESB, TCFD, and SBTi simultaneously, minimising duplication and maximising consistency.
What you receive
GRESB submission package
Completed GRESB portal submission with supporting evidence, data validation, and Management and Performance narrative — plus a gap analysis report identifying the highest-scoring improvement opportunities for the following year.
TCFD disclosure report
A complete TCFD-aligned climate risk disclosure covering all four pillars, including scenario analysis, physical and transition risk assessment, and metrics and targets — suitable for annual report inclusion or standalone publication.
SBTi target workbook
GHG Protocol-aligned carbon inventory, near-term and long-term target calculations, and completed SBTi commitment letter and target submission — ready for validation.
Integrated ESG data pack
A consolidated data package covering all underlying figures used across GRESB, TCFD, and SBTi — with full audit trail and methodology notes, suitable for investor or lender review.
Why NZC Consultants
- GRESB Real Estate Assessment 2026 methodology
- TCFD-aligned disclosure including scenario analysis
- SBTi Corporate Net-Zero Standard V2.0
- GHG Protocol trained practitioners — DEFRA 2025 factors throughout
- CRREM V2 pathway analysis integrated into TCFD and GRESB outputs
- Independent — no fund management conflicts or product sales
Frequently asked questions
Reference library
Related official guidance
Reference links to the standards, regulations and governing bodies that underpin this service.
SECR
SECR — environmental reporting guidelines
DESNZ / DEFRA
Statutory Streamlined Energy and Carbon Reporting guidance for quoted, large unquoted and LLP entities under the Companies Act.
View official guidanceSECR
Companies Act 2006 — strategic and directors' reports
GOV.UK
Underlying statutory reporting requirements that SECR sits within, including directors' report disclosures on energy and emissions.
View official guidanceSECR
GHG Protocol — Corporate Standard
WRI / WBCSD
Global accounting and reporting standard for corporate greenhouse gas inventories, the basis for Scope 1, 2 and 3 reporting.
View official guidanceSECR
UK Government GHG conversion factors
DESNZ / DEFRA
Annual UK conversion factors used for SECR, ESOS, GHG Protocol and SBTi inventories, covering fuels, electricity, transport and refrigerants.
View official guidanceSECR
GHG Protocol — Scope 2 and Scope 3 guidance
WRI / WBCSD
Detailed guidance on location-based and market-based Scope 2 accounting and value chain Scope 3 categories.
View official guidanceESG
GRESB Real Estate Assessment
GRESB
Global ESG benchmark for real estate portfolios used by institutional investors to compare fund-level sustainability performance.
View official guidanceESG
TCFD — climate-related financial disclosures
Task Force on Climate-related Financial Disclosures
Disclosure recommendations on governance, strategy, risk management and metrics & targets for climate-related risks.
View official guidanceESG
ISSB — IFRS S1 and IFRS S2
International Sustainability Standards Board
Global baseline sustainability and climate disclosure standards used as the foundation for UK Sustainability Disclosure Standards.
View official guidanceESG
Science Based Targets initiative (SBTi)
SBTi
Validation framework for corporate near-term and net zero targets aligned with the Paris Agreement.
View official guidanceESG
FCA Sustainability Disclosure Requirements (SDR)
Financial Conduct Authority
UK SDR and investment labels regime governing sustainability claims and disclosures by FCA-regulated firms.
View official guidanceESG
UK Green Taxonomy — consultation and updates
HM Treasury / DESNZ
Developing UK classification framework for environmentally sustainable economic activities, relevant to fund and corporate disclosure.
View official guidance
Discuss your ESG framework requirements
Tell us which frameworks are relevant to your fund or organisation and where you currently stand — we will scope the right engagement and respond within one working day.