EFFAS KPIs for ESG
KPIs for ESG is a standardized framework of Key Performance Indicators for Environmental, Social, and Governance (ESG) reporting, published by EFFAS (the European Federation of Financial Analysts Societies) together with DVFA (the German Society of Investment Professionals). The current "KPIs for ESG 3.0" edition defines sector-specific ESG indicators aligned with the Dow Jones Industry Classification Benchmark (ICB), intended for integration of ESG data into corporate performance reporting. It provides the controlled KPI vocabulary used by EmeraldGraph/EmeraldMind.
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