Sustainability KPI
ESG & GovernanceA key performance indicator, such as emissions intensity or renewable energy share, that a sustainability-linked bond or loan is tied to.
ICMA's principles say a KPI should be relevant and material to the issuer's core business, measurable on a consistent basis, verifiable and comparable with peers where possible. A steel maker's KPI should be its emissions per tonne of steel, not office paper use. A weak KPI makes the whole sustainability-linked structure meaningless.
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