The Essential KPIs of Corporate ESG Performance

The ASSET4 key performance indicators (KPIs) have been developed and tested in cooperation with specialists in the areas of finance, environment, executive management, corporate governance, sociology, risk management and asset management. From an initial list of nearly 3000 indicators (based on standard reporting frameworks, like IFRS, national codes of Corporate Governances, the Global Reporting Initiative, WBCSD, etc.), only the most material and objective indicators of performance, risks, opportunities and reputation were selected for a total of 250 KPIs that reflect the best possible extra-financial fundamentals. We will continuously enhance the KPIs and data points according to their relevance for companies, industries and the investment community.

These KPIs are organised into 18 categories and four pillars (Economic, Environmental, Social and Governance) as seen below.