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

The SD-KPI Standard 2016-2021 was launched with support of the German Environment Ministry and the Sustainability Accounting Standards Board (SASB). A Japanese, Chinese and Arabic version is also available.

SD KPI Standard 2016 2021

SD-KPI Standard 2010-2015

German Federal Environment Ministry (ed.), What investors want - Sustainability in annual reports, 2009 (German)

Best Practice for SD-KPIs, 2008
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
The climate is changing, 2004 - non-financial key performance indicators in EU Modernisation Directive (English abstract)