EGS	MATERIAL TOPIC	OBJECTIVE	TIME HORIZON	COMMENT
E	Energy efficiency and decarbonisation	Reduction of emissions and energy use of the portfolio managed	2021	Analysis of buildings’ environmental performances, technical and economic evaluation of possible areas for improvement in relation to the EU decarbonisation objectives
			2021 - 2022	Definition of plan for decarbonisation of the portfolio
			From 2022	Monitoring and reporting of the results achieved
		Reduction of emissions and energy use generated by the new building construction process	From 2021	Integration of emissions assessment and monitoring process during construction and requalification
		Application for sustainability certifications of the properties managed	Scheduling depending on the actual building restructuring process	Application for LEED and WELL sustainability certifications of redeveloped or newly constructed buildings
		Review and approval of Fund Business Plans for the decarbonisation of properties	2021-23	Inclusion in the investment strategy of all Funds of a decarbonisation plan complete with the costs and the expected effects on the portfolio with regard to emissions
		Collection of environmental sustainability data on directly managed properties	2021-23	100% coverage of the collection and reporting of GHG emissions in Scope 1 and 2; portable and non-portable water consumption and urban waste generated by all directly managed properties
		Collection of environmental sustainability data on properties not managed directly (Scope 3)	2021-23	100% coverage of the collection and reporting of GHG emissions in Scope 3; potable and non-potable water consumption and urban waste generated by all properties in the portfolio (tenants’ consumption figures)
		Automation of environmental data collection	2021-23	>50% coverage of the GAV of the properties managed with technologies for the automatic acquisition of GHG emissions in Scope 1 and 2
S	Quality of urban life	Reduction of consumption and emissions	2021 - 22	Meetings with the main tenants of buildings to analyse buildings’ ESG performances and identify possible actions to reduce environmental impacts
		Social impact of urban regeneration	From 2021	Launch of monitoring and measurement of the social impacts generated in urban regeneration projects
		Social impact of urban regeneration	From 2021	Launch of monitoring and measurement of the social impacts generated in urban regeneration projects
G	Transparency and governance	Annual financial and sustainability reporting and Corporate Governance Report	n.s.	COIMA SGR Annual Sustainability Report
		Data governance	From 2021	Development and integration of data governance in ESG disclosure
		Data automation	From 2021	Integration of automatic systems for the acquisition of the environmental data of buildings