Publication

Social KPIs Matter: Setting Meaningful Indicators for Sustainability-Linked Finance [Discussion Paper]

Feb 8, 2023

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🆕 Read the blog: 6 Reasons Why Social Metrics Matter in Sustainability-Linked Finance

This discussion paper highlights current trends in the use of social key performance indicators (KPIs) in Sustainability-Linked Finance, with a focus on the infrastructure sector. Given the diversity of the sector and evolving nature of SLF itself, this paper is not intended to offer a finite, comprehensive perspective on the use of social KPIs in SLF transactions. Rather, it explores the current landscape, looks ahead at the social issues that might drive the next generation of social KPIs, and offers insights based on IFC’s own experiences to date. The paper aims to stimulate robust and thoughtful discussion among market participants on opportunities and challenges in advancing the use of social KPIs.

💬 Share your feedback on the paper at commdev@ifc.org.