Sustainable Development Key Performance Indicators (SD-KPIs) are the three most material environmental, social and governance (ESG) indicators for the expected business performance of different sectors. The SD-KPI Standards were developed by
SD-M® GmbH in cooperation with the German Environment Ministry, accountants and global investors and analysts - the latter two of whom influenced EUR 2 trillion in assets. The copyrighted  
SD-KPI Standard 2010-2015 forms the scientific basis. 

The SD-KPI Standard 2016-2021 was launched in Sept. 2016 with support of the German Environment and Building Ministry and the Sustainability Accounting Standards Board (SASB). In April 2017 a Japanese translation and a Chinese translation was published.    

In 2009, SD-KPIs have been welcomed by the German Environment Ministry for corporate sustainability in management reports done under German or EU accounting rules. SD-KPIs further figured among the top ten criteria for the “Best Annual Report” competition that was held by “manager magazin” and led by Professor Joerg Baetge of the University of Muenster. Indeed, these examples show that SD-KPIs are an important contribution to Best Practices for Integrated Reporting (IIRC).

SD KPI Standard 2016 2021

SD-KPI Standard 2010-2015

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

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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)