As businesses, governments, and organizations worldwide work towards achieving the Sustainable Development Goals (SDGs) set by the United Nations, the Sustainable Development Performance Indicators (SDPI) provide a comprehensive framework for assessing progress across key ESG dimensions.
These indicators are designed to fill gaps in conventional sustainability reporting, offering a context-based, transformative approach that is crucial for organizations aiming to meet global sustainability targets.
The SDPI framework is structured into two tiers:
Tier 1: Trend Indicators – Focuses on long-term sustainability trends across economic, environmental, social, and institutional/governace areas.
Tier 2: Context-Based and Transformative Disclosure Indicators – Encourages deeper, structural change by assessing sustainability impacts against established thresholds.
Below is a detailed list of the 61 KPIs, organized by their alignment with the SDGs.
Tier 1: Trend Indicators (UNCTAD Core Indicators)
A. Economic Area
Revenue (SDG 8.2.1): Tracks revenue generated from the sale of goods or services over a given period.
Net Value Added (SDGs 8.2.1, 9.b, 9.4.1): Measures the value created after subtracting the costs of bought-in goods and services.
Taxes and Other Payments to the Government (SDG 17.1.2): Includes taxes, royalties, and other payments made to governments.
Green Investment (SDG 7.b.1): Captures investments aimed at reducing environmental impacts, including pollution control.
Community Investment (SDG 17.17.1): Reflects donations and broader community investments outside the organization's core business needs.
Total Expenditures on Research & Development (R&D) (SDG 9.5.1): Measures expenditures on innovation and research aimed at improving sustainability.
Percentage of Local Procurement (SDG 9.3.1): Reports on the proportion of spending directed to local suppliers, enhancing local economies.
B. Environmental Area
Water Recycling and Reuse (SDG 6.3.1): Tracks the reuse of water within or across organizational processes.
Reduction of Waste Generation by Reused, Remanufactured, and Recycled Materials (SDG 12.5.1): Monitors waste management efforts through reuse, recycling, and remanufacturing.
Ozone-Depleting Substances and Chemicals (SDG 12.4.2): Measures the usage and reduction of ozone-depleting chemicals.
C. Social Area
Average Hours of Training Per Year Per Employee (SDG 4.3.1): Indicates investment in employee development through training hours.
Expenditure on Employee Training Per Year Per Employee (SDG 4.3.1): Reflects the monetary value of training provided to employees.
Employee Wages and Benefits as a Proportion of Revenue (SDGs 8.5.1, 10.4.1): Measures employee compensation relative to the organization’s revenue.
Expenditures on Employee Health and Safety as a Proportion of Revenue (SDGs 3.8.1, 3.8.2, 8.8): Tracks financial investments made in employee health and safety.
Percentage of Employees Covered by Collective Bargaining Agreements (SDG 8.8.2): Measures the proportion of employees involved in collective agreements.
D. Institutional/Governance Area
Number of Board Meetings and Attendance Rate (SDG 16.6): Tracks the number and attendance of board meetings.
Board Members by Age Range (SDG 16.7.1): Captures the age diversity among board members.
Number of Meetings of Audit Committee and Attendance Rate (SDG 16.6): Monitors the frequency and participation in audit committee meetings.
Compensation: Total Compensation Per Board Member (SDG 16.6): Reports on the total remuneration of board members.
Average Hours of Training on Anti-Corruption Issues Per Year Per Employee (SDG 16.5.2): Measures the time invested in anti-corruption training for employees.
Tier 2: Context-Based and Transformative Disclosure Indicators
A. Environmental Area
GHG Emissions (Scope 1 and 2) (SDGs 9.4.1, 13): Measures direct and indirect greenhouse gas emissions.
GHG Emissions (Scope 3) (SDGs 9.4.1, 13): Accounts for emissions throughout the supply chain.
Water Use (SDG 6): Monitors water consumption relative to sustainability benchmarks.
Hazardous Waste Treatment (SDG 12.4.2): Tracks hazardous waste generated and the proportion treated responsibly.
Renewable Energy Consumption (SDGs 7.2.1, 7.3.1): Reports the ratio of renewable energy consumed by the organization.
Life Cycle Assessment and Circularity Indicators (SDG 12): Measures environmental impacts across product lifecycles and material circularity.
B. Socioeconomic Area
Fiscal Disclosure (SDG 17.1): Public reporting of revenues, taxes, and employees across key countries of operation.
Tax Gap (SDG 17.1.2): Measures discrepancies between statutory and effective tax rates.
CEO-to-Worker Pay Ratio (SDG 10): Highlights inequalities between CEO and worker compensation.
Living Wage Gap (SDGs 1, 5, 8, 10): Compares actual wages to living wage standards.
Distribution of Surplus/Profits (SDG 10): Tracks how profits are distributed or reinvested.
Gender Pay Gap (SDG 5): Measures disparities in pay between men and women at various levels.
Gender Diversity in Hiring at Different Occupational Levels (SDGs 5, 10): Tracks gender balance in hiring across different organizational levels.
Gender Diversity in Promotion at Different Occupational Levels (SDGs 5, 10): Tracks gender balance in promotions.
Gender Equality: Proportion of Women in Managerial Positions (SDG 5.5.2): Monitors the proportion of women in leadership roles.
Caregiving Support Programs (SDGs 4.2, 5.4): Reports on support programs available for employees’ caregiving needs.
Frequency/Incident Rates of Occupational Injuries (SDGs 8.8, 3.8.1, 3.8.2): Measures the occurrence and severity of workplace injuries and accidents.
Harassment and Discrimination at the Workplace (SDGs 8, 10): Tracks policies and cases related to workplace harassment and discrimination.
Access to Remedy (SDG 8): Measures the availability of grievance mechanisms for workplace issues.
Discrimination in Hiring and Promotion (SDG 10): Measures policies ensuring non-discrimination in hiring and promotion.
Union Density and Collective Bargaining Coverage (SDG 8.8.2): Tracks the percentage of employees covered by collective bargaining agreements.
Worker Participation (SDG 8): Measures employee involvement in decision-making processes.
Contingent and Subcontracted Workers (SDG 8): Tracks the proportion of contingent or subcontracted workers.
Hiring of Vulnerable Groups (SDG 8): Tracks employment opportunities provided to vulnerable populations.
Long-Term Work Contracts (SDG 8): Measures the proportion of employees with long-term contracts.
Employee Turnover Rate (SDG 8): Tracks voluntary and involuntary employee turnover.
Responsible and Ethical Sourcing (SDG 12): Tracks ethical sourcing practices throughout the supply chain.
Training of Vulnerable Groups (SSEOEs Only) (SDG 8): Measures training provided to vulnerable groups in Social and Solidarity Economy organizations.
Work Integration (SSEOEs Only) (SDG 8): Tracks employment opportunities for disadvantaged individuals in SSE organizations.
C. Institutional/Governance Area
Corporate Political Influence: Policies, Programs, and Practices (SDG 16): Tracks corporate involvement in political activities.
Context-Based Triple Bottom Line (TBL) Accounting (SDG 16): Contextual reporting on financial, social, and environmental impacts.
Amount of Total Fines Paid or Payable Due to Settlements (SDG 16.5): Reports on fines and settlements related to legal disputes.
Amount of Corruption-Related Fines Paid or Payable Due to Settlements (SDG 16.5): Tracks fines related to corruption cases.
Public Sharing of Information and Knowledge (SDG 16): Measures the extent of public disclosure of data and knowledge sharing.
Number and Percentage of Women Board Members (SDG 5.5.2): Monitors the representation of women on boards.
Term Limits for Board of Directors (SDG 16.7): Ensures term limits for board members.
Resilience (SDG 9): Measures the organization's ability to withstand external shocks and maintain operations.
Attendance at Annual General Meetings (SSEOEs Only) (SDG 16): Tracks stakeholder participation at annual general meetings in SSE organizations.
Democratic Elections (SSEOEs Only) (SDG 16): Measures the conduct of democratic elections in SSE organizations.
Legitimation of Management (SSEOEs Only) (SDG 16): Tracks the legitimacy of managerial appointments in SSE organizations.
Stakeholder Participation (SSEOEs Only) (SDG 16): Measures stakeholder engagement in organizational decision-making.
Origin and Purpose of SDPI
The SDPI framework was developed by UNRISD to address blind spots in traditional ESG reporting, offering a more holistic view of an organization’s impact. By focusing on both trend indicators and transformative disclosures, the framework ensures that businesses not only track their current performance but also commit to long-term sustainability goals.
The Power of UN SDPI in Driving SDG Alignment
The SDPI framework is a powerful tool for organizations seeking to align their sustainability efforts with the SDGs. By providing a comprehensive set of 61 indicators that cover a broad range of economic, environmental, social, and institutional dimensions, the SDPI framework ensures that organizations are not only tracking their performance but also actively contributing to the achievement of global sustainability goals.
Through the SDPI, organizations can demonstrate their commitment to transformative change, transparency, and accountability.
You can access the User Manual for the Sustainable Development Performance Indicators here.
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