Comments on standard setters processes & methodologies
esrs
pi comments
PI nimmt Stellung zum Entwurf der European Sustainability Reporting Standards (ESRS) der European Financial Reporting Advisory Group (EFRAG)
ifrs
pi comments
PI kommentiert den Entwurf der International Financial Reporting Standards (IFRS) des International Sustainability Standards Board (ISSB)
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IFVI/VBA
pi comments general methodology
Public Comment of Positive Impacts® on IFVI/VBA’s General Methodology 1, along with an impact washing case study and recommendations how to avoid impact washing
to comments IFVI/VBA
pi comments Adequate Wages Methodology
Public Comment of Positive Impacts® on IFVI/VBA’s Adequate Wages Topic Methodology, along with a case study on how this methodology could flip impact valuation results upside-down
to comments IFVI/VBA
pi comments GHG emissions Methodology
Public Comment of Positive Impacts® on IFVI/VBA’s Greenhouse Gas (GHG) Emissions Topic Methodology, along with some fundamental shortcomings in the accounting of GHGs/impacts
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