SD-M GmbH - Global pioneer for standardized ESG-Integration
SD-M GmbH - Global pioneer for standardized ESG-Integration
SD-M GmbH - Global pioneer for standardized ESG-Integration

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). 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)".

USSIF 20y Global ESG Standards Databases Indices
USSIF 20y Global
ESG Standards
Databases Indices - Chicago
Romanian ESG Forum
ESG Standards
Romanian ESG Forum
2024
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
(Chinese)
SD-KPI Standard 2010-2015
SD-KPI Standard
2010-2015
(English)
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
Vienna - 20y Global ESG Standards Databases Indices
20y Global
ESG Standards
Databases Indices - Vienna
BZ Live WMDaten 2023
BZ Live WMDaten
2023
(English)
СТАНДАРТ SD-KPI<br />2016-2021
СТАНДАРТ SD-KPI
2016-2021
(Russia)
Material for business activity and financial performance 2017 German PDF,
Material for business activity and financial performance 2017
German PDF
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
Sustainable investments in pension funds - international comparison, 2007
Sustainable investments in pension funds - international comparison, 2007
Global ESG Standards Databases Indices Paris 2024
Global
ESG Standards
Databases Indices - Paris
SD-KPI Standard 2016-2021
SD-KPI Standard
2016-2021
(English)
SD-KPI Standard 2016-2021 (Arabisch)
SD-KPI Standard
2016-2021
(Arabic)
Occupational pensions and sustainable investments in Germany, 2009
Occupational pensions and sustainable investments in Germany
2009
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
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)
Global ESG Standards Databases Indices Manhattan
Global
ESG Standards
Databases Indices - Manhattan
SD-KPI スタンダード<br />2016-2021
SD-KPI スタンダード
2016-2021
(Japanese)
SD-KPI Standard 2016-2021 (Romanian)
SD-KPI Standard
2016-2021
(Romanian)
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)
USSIF 20y Global ESG Standards Databases Indices
USSIF 20y Global
ESG Standards
Databases Indices - Chicago
Global ESG Standards Databases Indices Paris 2024
Global
ESG Standards
Databases Indices - Paris
Romanian ESG Forum
ESG Standards
Romanian ESG Forum
2024
SD-KPI Standard 2016-2021
SD-KPI Standard
2016-2021
(English)
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
(Chinese)
SD-KPI Standard 2016-2021 (Arabisch)
SD-KPI Standard
2016-2021
(Arabic)
SD-KPI Standard 2010-2015
SD-KPI Standard
2010-2015
(English)
Occupational pensions and sustainable investments in Germany, 2009
Occupational pensions and sustainable investments in Germany
2009
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
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)
Vienna - 20y Global ESG Standards Databases Indices
20y Global
ESG Standards
Databases Indices - Vienna
Global ESG Standards Databases Indices Manhattan
Global
ESG Standards
Databases Indices - Manhattan
BZ Live WMDaten 2023
BZ Live WMDaten
2023
(English)
SD-KPI スタンダード<br />2016-2021
SD-KPI スタンダード
2016-2021
(Japanese)
СТАНДАРТ SD-KPI<br />2016-2021
СТАНДАРТ SD-KPI
2016-2021
(Russia)
SD-KPI Standard 2016-2021 (Romanian)
SD-KPI Standard
2016-2021
(Romanian)
Material for business activity and financial performance 2017 German PDF,
Material for business activity and financial performance 2017
German PDF
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)
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
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)

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