Any successful sustainable alignment requires a good understanding of the performance and effectiveness of operational activities. This knowledge should be as evidence-based as possible, i.e. generated on the basis of key figures. Indicators make statements about the performance of a company. They provide evidence of the target and actual states of a target within a defined period of time and at the same time serve as an orientation value and reference and comparison value. With the help of key performance indicators, the strategy, determined goals and measures can be assessed and adjusted if necessary. They are therefore a tool for making better decisions.
The motivation for developing indicator sets in the field of sustainability is to use a small selection of representative and meaningful metrics to create a simplified picture of reality that can be used to describe and compare trends in key sustainability areas via time series analyses.
On the one hand, indicator systems must be specific enough to reflect local problem situations in an appropriate manner; on the other hand, indicators should also enable international harmonization. The type of the used metrics, the selection of criteria, and the level of detail are heavily dependent on the study objective. Therefore, it is important to first establish a general target framework that defines certain basic requirements of sustainability indicators, determines the meaningfulness and corresponds to the characteristics of KPIs.