Kao Data_ESG Report 25-26_SP - Flipbook - Page 16
Introduction
Environmental
Our climate
strategy
Topic
Governance
Strategy
Risk
Management
Metrics
and targets
*
**
16
Social Sustainability
Governance
Kao Data’s board recognises its responsibility to reduce the
climate impact of our business and help ensure the resiliency
of local communities. We are also aware that climate change
poses risks and challenges to Kao Data that must be managed
and mitigated.
Description
This requires a comprehensive approach to both physical and
transition-related climate risks and their effects on economic,
environmental and social outcomes for our business, our
customers and wider stakeholder groups. You can 昀椀nd more
information about our strategic approach to climate risks and
opportunities, and the metrics and targets we use to measure
our progress by using the climate risk way昀椀nder table below:
Where in this report
Related GRESB
management indicators*
Describe the board’s oversight of climate-related risks and opportunities
Governance > ESG oversight
Describe management’s role in assessing and managing climate-related
risks and opportunities
Climate Strategy / Risk management > Climate risks and opportunities **
Describe the climate-related risks and opportunities the organisation has
identi昀椀ed over the short, medium and long term
Climate risk table 2 (appendix) / Climate neutral roadmap
RM3 RM5.1
Describe the impact of climate-related risks and opportunities on the
organisation’s business strategy and 昀椀nancial planning
Climate risk and opportunities appendix table
RM2.1 RM2.2
Describe the resilience of the organisation’s strategy, taking into
consideration different climate-related scenarios, including a 2°C or
lower scenario
Risk management > Climate risks and opportunities /
Climate risk and opportunities appendix table
RM3
Describe the organisation’s processes for identifying and assessing
climate-related risks
Risk management > Climate risks and opportunities
RM1 RM2.1 RM2.3
Describe the organisation’s processes for managing climate-related risks
Risk management > Climate risks and opportunities
RM5.1 RM2.2 RM2.3
Describe how processes for identifying and managing climate-related
risks are integrated into the organisation’s overall risk management
Governance > Governance oversight
RM1 RM4.4 RM4.5
Disclose the metrics used by the organisation to assess climate-related risks
and opportunities in line with its strategy and risk management process
Primary Metrics table / Carbon Neutral Roadmap
Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas
(GHG) emissions, and the related risks
Primary Metrics table / Environment appendix table /
Climate strategy / Climate risks and opportunities appendix table
Describe the targets used by the organisation to manage climate-related
risks and opportunities and performance against targets
Climate Neutral Roadmap > CNDCP targets
LE1 to LE6
LE3 LE6 RM5.3
RM5.1 RM4.3
RM2.2
PO1 RM1
As part of ISO standards, climate change ‘must’ be considered, changed from ‘should’. In 2025-26 Kao Data worked with our investor Infratil to create a climate risk and opportunity report in the reporting period. We hope to score RM3 in 2026-27 GRESB assessment.
Green indicators were scored in 2025-26, Amber indicators were aligned or partially scored, Red indicators were not scored but for which we should score next year due to our new refreshed climate strategy.
In 2026, GRESB and iMasons anticipate adding new assessment options. These will complement existing Standards and provide a more tailored, sector-speci昀椀c set of indicators, metrics, and weights. There are likely to be trade-offs between assessment strategies
(e.g., differences in peer groups or comparison sets), and it will be important for investors and managers to follow developments closely to make the best choices for their companies and operational circumstances. (Source- https://cdn.svc.gresb.com/gresb-prd-public/2025/
Member+resources/Navigating_Data_Center_Sustainability_with_GRESB.pdf).
Kao Data ESG Report 2025-26
