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SD-KPI Standard (2010-2014)



In order to determine which SD information is "significant" according to EU directives and is therefore subject to reporting and auditing requirements for auditors, this document develops the concept of "Sustainable Development Key Performance Indicators" (SD-KPIs) in the years 2004-2009.







Issuer (type)

Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit) (Government)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary



Cheuvreu; Dexia Asset Management; Ethix SRI Advisors; GES Investment Services; Hermes; Imug Eirus; RiskMetrics Group; Sarasin; Societe Generale; Sustainalytics; Social Investment Forum Japan; Vigeo

Text analysis

    • Very Low 0.16%
    • Low 0.00%
    • E focus: carbon intensity, climate change, climate risk, conservation, deforestation, emissions, energy, energy use, environment, environmental certification, environmental management, environmental policy, fisheries, fleet age, forests, ghg emissions, green building, green procurement, greenhouse gas, hazardous substance, hazardous substances, hazardous waste, oil spills, organic products, pollution, recycled material, recycled materials, recycling, renewable energy, renewables, solid waste, sustainable agriculture, sustainable products, waste, water, water management, water quality, water scarcity, water use, biodiversity
    • S focus: collective bargaining, community development, community involvement, compensation, data privacy, discrimination, diversity, employee training, employee turnover, fair trade, forced labour, human capital, human right, human rights, intellectual property, neglected diseases, recruiting, recruitment, responsible marketing, temporary workers, working time, children
    • G focus: animal testing, audit, bribery, business ethics, competitive behaviour, corruption, equator principles, lobbying, money laundering, responsible investment, responsible products, risk management, accountability
    • Agriculture, Construction, Finance, Information, Management, Manufacturing, Mining, Professional services, Retail trade, Transportation