SD-KPI Standards

Sustainable Development Key Performance Indicators (SD-KPIs) are three particularly material environmental, social and governance (ESG) indicators for the expected business development of companies in 68 different sectors.

The copyrighted SD-KPI Standard 2016-2021 was published by SD-M® on behalf of the Federal Ministry for the Environment (BMU) and with support of the Sustainability Accounting Standards Board (SASB). A Japanese, Chinese, Russian and Arabic translation is also available.

According to the BaFin Guidance Notice on Dealing with Sustainability Risks, ESG risks should be strategically considered, e.g. by means of SD-KPI Standard 2016-2021. The Guidelines (German) to the Sustainability Code of the German Council for Sustainable Development recommend the SD-KPI Standards for materiality analysis.

Together with the BMU, SD-M® has also published the brochure "Material for business and financial performance – non-financial key performance indicators relevant to the particular business in the non-financial statement according to NFRD Directive 2014/95/EU (German)".

SD-KPI Standard 2016-2021
SD-KPI Standard
2016-2021
(Englisch)
СТАНДАРТ SD-KPI<br />2016-2021
СТАНДАРТ SD-KPI
2016-2021
(Russisch)
Measuring Up: Improving Sustainability in Consumer Markets
Measuring Up:
Improving Sustainability in Consumer Markets
Sustained added value, 2007 - Investor survey: SD-KPIs for 10 sectors
Sustained added value, 2007 - Investor survey: SD-KPIs for 10 sectors
The climate is changing, 2004 - non-financial key performance indicators in EU Modernisation Directive (English abstract)
The climate is changing, 2004 - non-financial key performance indicators in EU Modernisation Directive (English abstract)
SD-KPI スタンダード<br />2016-2021
SD-KPI スタンダード
2016-2021
(Japanisch)
SD-KPI Standard 2010-2015
SD-KPI Standard
2010-2015
(Deutsch)
Occupational pensions and sustainable investments in Germany, 2009
Occupational pensions and sustainable investments in Germany
2009
Sustainable investments in pension funds - international comparison, 2007
Sustainable investments in pension funds - international comparison, 2007
可持续发展关键绩效指标标准<br />2016–2021<br />(Chinesisch)
可持续发展关键绩效指标标准
2016–2021
(Chinesisch)
Material for business activity and financial performance 2017 German PDF,
Material for business activity and financial performance 2017
German PDF
Long-term and sustainable pension investments - a study of leading European pension funds, 2008
Long-term and sustainable pension investments - a study of leading European pension funds, 2008
Added value, long term, 2006 - DAX30: Investors are the main target group for SD-KPIs
Added value, long term, 2006 - DAX30: Investors are the main target group for SD-KPIs
SD-KPI Standard 2016-2021 (Arabisch)
SD-KPI Standard
2016-2021
(Arabisch)
German Federal Environment Ministry (ed.), What investors want - Sustainability in annual reports, 2009 (German)
German Federal Environment Ministry (ed.), What investors want - Sustainability in annual reports, 2009 (German)
Best Practices bei SD-KPIs, 2008
Best Practices
bei SD-KPIs
2008
Eurosif Pension Programme SRI Toolkit, 2004-2005 (contributing editor)
Eurosif Pension Programme SRI Toolkit, 2004-2005 (contributing editor)
SD-KPI Standard 2016-2021
SD-KPI Standard
2016-2021
(Englisch)
可持续发展关键绩效指标标准<br />2016–2021<br />(Chinesisch)
可持续发展关键绩效指标标准
2016–2021
(Chinesisch)
СТАНДАРТ SD-KPI<br />2016-2021
СТАНДАРТ SD-KPI
2016-2021
(Russisch)
Material for business activity and financial performance 2017 German PDF,
Material for business activity and financial performance 2017
German PDF
Measuring Up: Improving Sustainability in Consumer Markets
Measuring Up:
Improving Sustainability in Consumer Markets
Long-term and sustainable pension investments - a study of leading European pension funds, 2008
Long-term and sustainable pension investments - a study of leading European pension funds, 2008
Sustained added value, 2007 - Investor survey: SD-KPIs for 10 sectors
Sustained added value, 2007 - Investor survey: SD-KPIs for 10 sectors
Added value, long term, 2006 - DAX30: Investors are the main target group for SD-KPIs
Added value, long term, 2006 - DAX30: Investors are the main target group for SD-KPIs
The climate is changing, 2004 - non-financial key performance indicators in EU Modernisation Directive (English abstract)
The climate is changing, 2004 - non-financial key performance indicators in EU Modernisation Directive (English abstract)
SD-KPI スタンダード<br />2016-2021
SD-KPI スタンダード
2016-2021
(Japanisch)
SD-KPI Standard 2016-2021 (Arabisch)
SD-KPI Standard
2016-2021
(Arabisch)
SD-KPI Standard 2010-2015
SD-KPI Standard
2010-2015
(Deutsch)
German Federal Environment Ministry (ed.), What investors want - Sustainability in annual reports, 2009 (German)
German Federal Environment Ministry (ed.), What investors want - Sustainability in annual reports, 2009 (German)
Occupational pensions and sustainable investments in Germany, 2009
Occupational pensions and sustainable investments in Germany
2009
Best Practices bei SD-KPIs, 2008
Best Practices
bei SD-KPIs
2008
Sustainable investments in pension funds - international comparison, 2007
Sustainable investments in pension funds - international comparison, 2007
Eurosif Pension Programme SRI Toolkit, 2004-2005 (contributing editor)
Eurosif Pension Programme SRI Toolkit, 2004-2005 (contributing editor)