Dr Yishuang (Sherry) Xu · University of Manchester / Plinthos · June 2026 · 4 min read

What is the Plinthos Disclosure Quality Index?

The Plinthos DQI measures how well UK-listed real estate companies communicate their ESG position to investors. It scores disclosure quality — completeness, specificity, comparability, and decision-usefulness — not ESG performance itself.

Every year, UK real estate companies publish sustainability reports. Investors, lenders, and valuers read them — or try to. The problem is that a substantial share of these reports do not give readers the data they need to make decisions. They look like disclosure. They don't function as disclosure.

The Plinthos Disclosure Quality Index (DQI) was created to measure this gap systematically. It is an annual benchmarking index that scores the quality of ESG disclosure across 136 UK-listed real estate companies, using a 120-point framework derived from empirical analysis of what the sector's best reporters actually do.

How the DQI differs from GRESB and MSCI

Most ESG indices score what companies do. The Plinthos DQI scores what they say — and whether what they say gives investors the information they need.

GRESB scores

Performance

Operational outcomes, certification status, targets met.

MSCI rates

ESG Risk

Exposure to material ESG risks relative to industry peers.

Plinthos DQI scores

Disclosure Quality

Whether published ESG information is complete, specific, and decision-useful.

A fund with strong carbon reduction performance can still score poorly on the DQI if it fails to communicate that performance in a way investors can verify. Conversely, a company with mediocre ESG operations might score well on disclosure quality if its reporting is structured, traceable, and framework-aligned.

This distinction matters because it is the disclosure quality — not the underlying performance — that determines whether a fund can satisfy LP due diligence questionnaires, access sustainability-linked finance, and achieve the GRESB score its operations warrant.

What the DQI measures

Each company is scored across six dimensions:

The 2025 baseline finding

53 pts

The quality gap between the highest- and lowest-scoring companies in the 136-company 2025 baseline — on a 120-point scale. The gap is not explained by portfolio size, sector, or sustainability team size. It is explained by disclosure architecture.

The 2025 baseline is the first systematic scoring of disclosure quality across the full UK listed real estate sector. The median company sits at DQI Grade C — meaning most UK real estate companies report Scope 1–3 emissions and align to at least one framework, but have significant gaps in data assurance and pillar completeness that prevent their reports functioning as institutional-grade disclosure.

The five quality tiers

GradeTierScoreWhat it means
ASector Leader95–120Investor-grade across all pillars. Multi-framework, SBTi validated, 30+ assured metrics.
BAdvanced80–94Strong disclosure with minor gaps. GRESB 4–5 star aligned, external assurance.
CDeveloping65–79Scope 1–3 reported, EPRA/GRI aligned, limited assurance. Not yet institutional-grade.
DFoundation50–64Primarily qualitative, absolute emissions only, no assurance, single framework.
EPre-Disclosure<50Material gaps across multiple pillars. Not usable for LP due diligence.

Frequently asked questions

Why doesn't the DQI publish individual company scores?

Individual scores are shared privately with the companies themselves, on request, as a complimentary research output. Publishing scores publicly would risk companies treating the index as adversarial rather than diagnostic — the objective is to improve disclosure quality, not to produce a public ranking.

How is the 120-point framework calibrated?

The framework is derived from empirical analysis of observed best practice — specifically, a seven-year maturity analysis of the UK sector's highest-rated REIT reporter, tracking how disclosure quality evolved across all three ESG pillars. This grounds the scoring in what the sector has demonstrated is achievable, not a theoretical ideal.

Is the DQI relevant to valuers as well as fund managers?

Yes. RICS 4th Edition requires valuers to assess ESG disclosure quality as part of Red Book valuations — specifically whether a client's sustainability data is sufficient to support the KPI dashboard and stranded asset timeline the standard requires. The DQI framework and tier system provide a reference point for making that assessment.

When is the next DQI update?

The annual refresh is planned for Q1 2027, scored against each company's most recently published 2026 sustainability report. From year two onward, the index will produce year-on-year trend data showing whether sector disclosure quality is improving.

Request your company's DQI score

If your organisation is in the 2025 dataset, you can request your individual score and pillar breakdown as a complimentary research output — no obligation.

Request score →