This document "KPIs for ESG 3.0" was published by the European Federation of Financial Analysts Societies (EFFAS) and DVFA Society of Investment Professionals in Germany in 2010.
The objective of KPIs for ESG 3.0 is to propose the basis for the integration of ESG (Environmental, Social and Governance) data into corporate performance reporting. To this end, KPIs for ESG 3.0 sets out overall requirements for the presentation of ESG reports, guidelines for the presentation and structure as well as minimum requirements for content to be disclosed.
For each of the 114 subsectors following the Dow Jones Industry Classification Benchmark (ICB) lists of KPIs were defined. "Health Care" is one of the categories of the ICB.