esg reporting
We launched our sustainability program in 2019 and have since built the strategy, policies, procedures, and management systems that guide how we operate today. This report reflects our continued efforts to integrate sustainability considerations into our business strategy, risk management processes, governance structures, and day-to-day operations.
We report in alignment with the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force for Climate-Related Disclosures (TCFD), GRESB (formerly known as the Global Real Estate Sustainability Benchmark), Institutional Shareholder Services (ISS), MSCI, and Sustainalytics frameworks, and have published Sustainability Reports since 2020. As the domestic and international regulatory environment continues to evolve, we are consistently monitoring compliance requirements and advancing efforts to enhance our data collection and reporting processes internally. As an industry leader, we remain focused on improving the completeness, consistency, and relevance of our disclosures while supporting long-term value creation for our business, shareholders, tenants, and communities.
Realty Income's 2025–2026 Business Impact and Sustainability Report presents our full-year 2025 performance, with select updates through mid-2026. It has been prepared in accordance with the GRI Standards and built to align with other disclosure efforts, stakeholder feedback, and annual ratings and rankings' submissions. This year, our 2025 Scope 1 and Scope 2 greenhouse gas emissions received third-party limited assurance, with the independent assurance statement available below. Our reports can be found here:
2025-2026 Business Impact and Sustainability Report | Assurance Statement
Task Force on Climate-related Financial Disclosure (TCFD)
We recognize the risks and opportunities associated with the transition to a lower-carbon economy. To better understand these impacts across our business, we have integrated climate-related considerations into our risk management and strategic planning processes, leveraging the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Through enhanced data and analytics, stronger governance and systems, and ongoing collaboration with clients and business partners, we continue to evaluate climate-related risks and opportunities while supporting long-term value creation.
Further information can be found in our TCFD report, SASB index, and GRI Disclosures within the 2025-2026 Business Impact and Sustainability Report.