gUIDES FOR

STANDARD SETTERS

Comments on standard setters processes & methodologies

European sustainability reporting standards

esrs
pi comments

PI comments on the European Sustainability Reporting Standards (ESRS) Draft of the  European Financial Reporting Advisory Group (EFRAG)

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International Financial Reporting Standard

ifrs
pi comments

PI comments on the International Financial Reporting Standards (IFRS) Draft of the International Sus­tain­abil­ity Standards Board (ISSB)

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International foundation for valuing impacts and value balancing alliance

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

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International foundation for valuing impacts and value balancing alliance

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

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International foundation for valuing impacts and value balancing alliance

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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