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sustainability key performance indicator

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<https://spec.edmcouncil.org/fibo/ontology/LOAN/LoansSpecific/GreenLoans/SustainabilityKeyPerformanceIndicator>

プロパティと値

プロパティ値
typeClass
label"sustainability key performance indicator"@en
subClassOfKeyPerformanceIndicator
subClassOf_:c14n2177
subClassOf_:c14n2927
subClassOf_:c14n431
definition"measurable performance indicator that is sustainability specific"@en
adaptedFrom"https://www.lsta.org/content/sustainability-linked-loan-principles-sllp/"@en
explanatoryNote"A sustainability KPI must be: (a) relevant, core and material to the borrower's overall business, and of high strategic significance to the borrower's current and/or future operations; (b) measurable or quantifiable on a consistent methodological basis; and (c) able to be benchmarked (i.e. as much as possible using an external reference or definitions to facilitate the assessment of the SPT's level of ambition). A clear definition of the KPI(s) should be provided by the borrower and should include the applicable scope or parameters, as well as the calculation methodology, a definition of a baseline and be benchmarked against an industry standard and/or industry peers where feasible."@en

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