SD-M GmbH creates and publishes global standards for key ESG indicators in 68 different industries, so-called “Sustainable Development Key Performance Indicators” (SD-KPIs). The aim of the project was to model these standards on the basis of the global ESG data from Moody’s ESG Solutions (Moody’s® is a registered trademark) licensed by imug rating to create a database for company- and sector-specific benchmarks in the area of relevant ESG indicators.
The SD-KPIs were operationalised using appropriate imug rating / Moody’s ESG Solutions research lines. The operationalisation included a mapping of the SD-KPIs to appropriate Moody’s ESG Solutions indicators. For each SD-KPI, imug rating also determined meaningful class thresholds for conducting company- and sector-specific benchmarking with regard to relevant indicators in the areas of environment, social affairs and governance.
SD-M GmbH developed a specialised ESG classification model based on three standardised ESG key performance indicators for the respective sectors under consideration. The resulting SD-KPI standard 2016-2021 was published with the support of the German Federal Ministry for the Environment and the Sustainability Accounting Standards Board. SD-KPI and SASB standards have a high overlap. SASB is now part of the International Sustainability Standards Board (ISSB).
Through the modelling of imug rating, a comprehensive database was created for the implementation of company- and sector-specific benchmarking on the basis of SD-KPIs. The modelling process was based on various research lines, which included relevant quantitative as well as a variety of qualitative ESG data.
The standardised solution of imug rating and SD-M enables banks, investors, asset managers and index providers to easily and systematically integrate SD-KPIs into risk management, indices, funds, sustainability-linked bonds and loans.
You are an investor and wondering how you can integrate relevant ESG data into your investment process? We are looking forward to advising you!
1. Make an appointment for a video call
2. Find out how we can support you
3. Launch a joint project
Stay up to date!
Every second month we provide information in our newsletter about the latest projects, customers, exciting studies and current industry news about the sustainable financial market.
1. Make an appointment for a video call
2. Find out how we can support you
2. Launch a project together
