LONDON, Sept. 7, 2021 /PRNewswire/ -- S&P Global Ratings has today announced its Second Party Opinions for Sustainability-Linked Financings, the latest in its well-established suite of sustainable financing opinions services. Through its new offering, the credit ratings agency will assess the alignment of entities' sustainability-linked framework or transaction with third-party sustainable finance principles and guidelines. As part of this, for the first time, S&P Global Ratings will opine on the relevancy of the key performance indicators (KPIs) and on the ambition of the performance targets for each KPI.