社会关键绩效指标很重要 为可持续发展相关融资设定有意义的指标

This paper highlights current trends in the use of social key performance indicators (KPIs) in Sustainability-Linked Finance, with a focus on the infrastructure sector. 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.