KPIs and SPTs – the ESG-core of sustainability-linked derivatives

Sustainability-Linked Derivatives (SLDs) are well-known instruments with ESG at their core. Today’s authors Hannah Münzer and Tobias Schmitz take it a step further and focus on the specific component that puts ESG in the middle of such a transaction – namely KPIs and SPTs.

Our fourth blog post on Sustainability-Linked Derivatives (SLDs) analyzes the recent International Swaps and Derivatives Association (ISDA) recommendations on how to set meaningful and suitable KPIs and respective sustainable performance targets.

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