KPIs for the purpose of non-financial data in the annual report

KPI owner

Amvest

Definition

The resident satisfaction score is the average score on the aspect 'accommodation' of all the rated locations of the AL&C Fund that are in operation. The score per location is the average score of the residents by filling out the questionnaire on the Patiëntenfederatie Nederland website on a scale from 0 to 10.

Scale / unity

Absolute score on a scale from 0 (minimum) to 10 (maximum)

Calculation

The average score is calculated by means of the average per location of all individual scores on the aspect 'accommodation' who participated in the questionnaire on the Patiëntenfederatie Nederland website per location divided by the number of locations in operation by the AL&C Fund

Target

To achieve a score of 8.0 on average on the topic 'accommodation'

Scope

All residents from the AL&C Fund who participated the questionnaire relating to resident satisfaction on the website www.zorgkaartnederland.nl which is owned by Patiëntenfederatie Nederland

Frequency

Once a year

Reporting process

• The resident fills out a score on a total of five components on the website www.zorgkaartnederland.nl and if relevant clarification
• The Patiëntenfederatie Nederland checks a number of responses
• The Patientenfederatie Nederland delivers a report with the average score per location including the number of responses to the AL&C Fund about the scores on the aspect 'accommodation' per location

Systems and sources

Website www.zorgkaartnederland.nl
Tailor made report

Audit process

The resident satisfaction score is measured completely independently by Patiëntenfederatie Nederland. For the AL&C Fund there is no possibility to check this score.

KPI owner

Amvest

Definition

The GRESB score is an overall measure of ESG performance, represented as the number of stars

Scale / unity

Number of stars from 1 (minimum) to 5 (maximum)

Calculation

The GRESB score is calculated by the GRESB organization based on the answers provided by the participant in a survey. For each question a maximum number of points is possible to be achieved.
The number of stars are awarded based on the relative score in comparison with the other participants.

Target

To achieve the maximum 5 stars

Scope

The complete AL&C Fund

Frequency

Once a year

Reporting process

• The survey is filled in by the AL&C Fund with the burden of proof and argumentation for the answers given
• The GRESB organization checks the answers, the burden of proof and the argumentation and determines the score per question
• The GRESB organization reports to the AL&C Fund the score of the Fund, how it is structured and how it scores in relation to the peer group

Systems and sources

Survey tool

Audit process

The GRESB organization checks the answers, the burden of proof and the argumentation according to its (high) standards and can visit the Fund for a further check

KPI owner

Amvest

Definition

The total energy consumption in kWh per m² per year of all objects in the portfolio that have been in operation for the entire calendar year. The sum of the amount of electricity (in kWh), and gas (in m³) which is converted to kWh.

Scale / unity

kWh / m² / year

Calculation

Electricity:
• Three connections are monitored for each building: supply from the grid operator, electricity generated by the solarpanels (if applicable) and electricity supplied to the grid (if applicable)
• Net consumption = supply grid operator + (generated electricity PV panels - / - electricity supplied back to grid)
Gas:
• Gas consumption in m³ is converted into kWh (factor 9,769)
• The total energy usage per building is divided by the total Gross Floor Area in m²

Target

To reduce the total energy usage for all the objects within the portfolio of AL&C Fund, which meets the Paris Proof 2030 terms of Energy Use Intensity (consumption in kWh / m² / year)

Scope

All buildings in the AL&C Fund, from the date of completion (100% data coverage). The buildings that are not in use for a full calendar year fall outside the scope as this may distort the data due to seasonal effects. The consumption data of previous year is used to determine the outcome for current year.

Frequency

Once a year

Reporting process

The energy consumption is measured based on the following data:
The total energy consumption in kWh per m² per year of all objects in the portfolio that have been in operation for the entire calendar year.
The sum of the amount of electricity (in kWh) and gas (in m³) which is converted to kWh.

This information is collected by the asset manager. The information is obtained from smart meters, readings on locations and determined standard year usage of the energy/gas supplier.

The asset manager delivers the data to Cooltree. Cooltree puts the data in the standard calculation sheet which will process the data.

Systems and sources

ESG Data Template (managed by Cooltree, ARC Fund has access), Kenter (for large business connection, this is linked to Eview via an API), CWING (managed by C&W, AL&C Fund has access) Excel for renewable energy. The data is retrieved from the solar panel inverter

Audit process

• It is checked on a monthly basis whether data from all complexes comes in
• Data trends are analyzed annually (smallest and largest consumer based on gas / electricity consumption per m²)
• Data report is created by CoolTree

KPI owner

Amvest

Definition

The total CO₂ emissions in kg per m² of the buildings of the AL&C Fund

Scale / unity

# kg CO₂ / m² / year

Calculation

Electricity:
• The amount of electricity in kWh per building is made clear via ESG Data Template of Cool Tree (see KPI Energy Use Intensity)
• The buildings for which 100% green electricity is purchased are taken from the total consumption in kWh
• The total amount of kWh of ‘grey’ electricity is converted to kg of CO₂ in accordance with the emission factors of www.co2emissiefactoren.nl. 1 kWh = 0.5560 kg of CO₂
Gas:
• The amount of gas in m³ per building is made clear via ESG Data Template of Cool Tree (see KPI Energy Use Intensity)
• The buildings for which 100% green gas is purchased are taken from the total consumption in m³
• The total amount of m3 natural gas is converted to kg CO2 in accordance with the emission factors of www.co2emissiefactoren.nl. 1 m³ natural gas = 1.88 kg CO₂
• For approx. 5-10% of the electricity consumption, the source is unknown so therefore an 'energy mix' assumption is applied. The energy mix consists of 65% grey and 35% green electricity (based on CBS data, before the update November 14, 2023).

Target

In 2050 the buildings of the AL&C Fund must be completely carbon neutral

Scope

All buildings in the AL&C Fund, from the date of completion (100% data coverage). The consumption data of previous year is used to determine the outcome for current year. Only buildings which are completely in operation during the whole year are taken into account.

Frequency

Once a year

Reporting process

• The energy consumption is compiled based on the data as described in the KPI Energy Use Intensity
• Subsequently, the tenants are asked which energy contracts have been concluded for gas and electricity
• The total CO₂ emissions are determined based on energy consumption and contract types

Systems and sources

The systems used for the energy usage form the source.

Audit process

• The data for the consumption is already checked by Cooltree and added in ESG Data Template of Cool Tree
• The conversion factors are checked on the website of www.co2emissiefactoren.nl
• The calculation in ESG Data Template is checked using the four-eyes principle (Asset Manager and Portfolio Manager AL&C Fund)

KPI owner

Amvest

Definition

Certified fire alarm systems

Scale / unity

Percentage of portfolio (0 - 100%)

Calculation

The number of buildings that have a valid fire alarm certificate of the total number of buildings in explotation by AL&C Fund

Target

All AL&C Fund buildings have a certified fire alarm system

Scope

All buildings in the AL&C Fund, from the date of completion

Frequency

Once a year

Reporting process

The tenants of the AL&C Fund have to deliver a valid certificate of the fire alarm system. These certificates are uploaded in a management system of Amvest

Systems and sources

Tenants/ Humble

Audit process

The uploaded certificates are checked by the technical manager of AL&CF by visiting the building and verifying the existence of the original certificate.

KPI owner

Amvest

Definition

The total water consumption in m³ per m² per year of all objects in the portfolio that have been in operation for the entire calendar year

Scale / unity

m³ /m²/ year

Calculation

The total water usage per building is divided by the total Gross Floor Area in m²

Target

Monitor the water consumption per square meter with the aim of benchmarking this against other buildings, which could possibly lead to applying water-saving measures

Scope

All buildings in the AL&C Fund, from the date of completion (100% data coverage). The buildings that are not in use for a full calendar year fall outside the scope as this may distort the data due to seasonal effects. The consumption data of previous year is used to determine the outcome for current year.

Frequency

Once a year

Reporting process

• Before the completion of a new building, all connections are put in the system Eview (by picture or invoice)
• In the first quarter after the relevant calendar year, an overview is drawn up of all buildings that have been in operation for the entire calendar year and the WUI

Systems and sources

Eview (managed by INNAX, AL&C Fund has access),

Audit process

• Data trends are analyzed annually (smallest and largest consumer based on water consumption per m²)

KPI owner

Amvest

Definition

The renovation roadmap provides guidance for sustainable transformation of the portfolio towards energy-neutral

Scale / unity

# kg CO2 / m2 / year and kWh / m2 / year

Calculation

This Roadmap links up with the Carbon Risk Real Estate Monitor (CRREM) for CO2 and WEii guidelines for energy consumption. Both pathways align with the Paris climate goals of limiting global temperature rise to 2°C, with the ambition towards 1.5°C.

Target

Investigate which investments can be made to improve the identified properties within the portfolio for meeting the CCREM and WEii targets.

Scope

A selection of 8 object for further investigation is made

Frequency

Once a year

Reporting process

The relevant properties are investigated by Innax, Hemink, Technical manager and Asset manager for investment opportunities which will decrease the property's carbon footprint. Different kinds of scenarios are determined and plotted within the CRREM. Based on these investigations further actions are determined for the following years.     

Systems and sources

Dashboard roadmap tool

Audit process

At the moment no audit process is in place other than the check which properties are closed to or over the CCREM and WEii line.

KPI owner

Amvest

Definition

The amount of energy performance certificates of the ALC Fund per calender year based on bookvalue

Scale / unity

Absolute percentage

Calculation

The energy performance certificates of all existing properties of the ARC Fund, based on bookvalue of the properties.

Target

95% A and B energy performance certificates

Scope

Energy performance certificates of the ARC Fund

Frequency

Once a year

Reporting process

New complexes:
When a new building has been completed the technical manager contacts the contractor to request an energy performance certificate. The contractor hires a company to measure the building and determine the energy performance certificate, this is preferably done in Vabi format. When the energy performance certificate is determined the report is entered in the datawarehouse by the asset controller.

Existing complexes:
When an energy performance certificate is expired or the building has been improved a new energy performance certificate is requested by the technical manager. The technical manager hires a company to measure the building and determine the energy performance certificate, this is preferably done in Vabi format. The energy performance certificate is than entered in the datawarehouse by the asset controller.

Every quarter asset controller asks for an update of NIBAG regarding the current energy performance certificates and this is added to the datawarehouse.

Systems and sources

Datawarehouse
NIBAG

Audit process

Financial process of Amvest

KPI owner

Amvest

Definition

Average score of the received GPR certificates in this year

Scale / unity

Score number from 1 (minimum) to 10 (maximum)

Calculation

The GPR score is calculated by a GPR certified organization based on the building specific qualities. For each item a maximum number of 10 points is possible to be achieved.
The final score is based on standardized calculation rules (for example EPC-Calculation).

Target

Average GPR score of 7.0

Scope

All properties where a GPR certificate is available within the financial year.

Frequency

Once a year

Reporting process

The financial staff of the fund determines the average GRI Certificat for all properties based on GPR certificates provided by asset maanger and reports about it in the annual report.

Systems and sources

Amvest data systems

Audit process

Financial process of Amvest