Verification of KPIs for Sustainability-Linked Loans (SLL)
We provide verification services for Sustainability-Linked Loan (SLL) KPIs.
Verification of KPIs for Sustainability-Linked Loans (SLL)
A Sustainability-Linked Loan (SLL) is a modern financing instrument where the interest margin is tied to a company's performance against sustainability targets. Since achieving or missing specific KPIs directly impacts the cost of credit, financial institutions require independent verification of these metrics.
A reliable KPI assessment confirms their authenticity, methodological accuracy, and compliance with international ESG standards. This is a key element in ensuring the credibility of data reported under an SLL agreement.
Our approach is based on recognized standards and regulations, including:
- GHG Protocol,
- ISO 14064,
- CSRD Directive and ESRS standards,
- National Assurance Standard 3002PL.
We combine expert knowledge with audit experience, allowing us to provide comprehensive KPI verification along with recommendations for ongoing monitoring and improvement. We have worked with both audit firms and industrial entities, including preparing KPI verification for PGO S.A.
Our projects
Our realizations
Marcin Milczarski
Expert in ESG and sustainability, he specializes in strategic and reporting consulting and business linking environmental and social issues (green transformation, risk aggregation, degrowth vs. decoupling). Author of studies in the field of non-financial disclosures, legal-business relations and implementation of ESG strategies. Expert of the Climate Leadership program conducted by UNEP/GRID-Warsaw, academic lecturer. He combines more than 15 years of professional experience in ESG consulting, sector III, academia and marketing/communication.
Do you have any questions? We have the answers!
Request a free consultation with a VIVERNO expert
If you need advice, have questions about our services or would like a quote, please leave your details, call or send us an email.
Contact us
