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). SASB noted "a high degree of overlap" in SD-KPI analysis and the SASB standards and is consolidated into the International Sustainability Standards Board (ISSB).
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)".