Other KPIs
CMS study of the KPIs used in SLBs – December 2024
Other KPIs are neither Green nor Social, so there is no exhaustive definition. The percentage of the SLBs in our study that include the relevant types of KPI is specified below.
* Expressed as a percentage of the SLBs with at least one specific KPI in the total number of SLBs in the study, showing the proportion of issuers that have chosen such specific KPI.
Less commonly, some issuers have opted for “Other” KPIs that do not have an environmental or social objective, such as a KPI based on an extra-financial rating issued by a CSR performance evaluation platform for environmental and social aspects, or the objective of being selected as a constituent of the MSCI Japan ESG Select Leaders Index.
