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INTEGRATION of Sustainability/ESG

Supporting companies and investors to create societal and business value by aligning sustainability ambitions with business strategies

Positive Impacts (PI) – How we help!

We specialise in integrating sustainability into the strategy and strategy processes of organizations. The PI Strategy Approach has been designed to create tailormade pathways that fit your specific circumstances and strategy.


The four questions that will guide you through your journey towards sustainability integration:

   Try the free self -assessment

       Get a taste of our analysis approach!

  • Answer 8 simple questions about your company and discover to what extent you have integrated sustainability into your strategy!
  • Receive your free report with information on gaps and overshoots immediately.


Our highest priority is to work together with our clients and to meet their goals.

“The PI strategy benchmark offered high value for money. It offers new perspectives for leaders and managers passionate to drive their organization to a higher incorporation of sustainability in their processes and management systems.” – Dr. Andreas Nordheider, Head of Strategy & Projects. Evonik Nutrition & Care


“PI offers a holistic approach for integrating sustainability into strategy development. It is a sophisticated process that identify new perspectives, ensures a strategic fit, and guides a practical realization in the organization’s processes, management, and business.” – Christian Dörr, Head of Sustainability. Evonik Nutrition & Care

“With the support of Positive Impacts, Deutsche GigaNetz has created a comprehensive and sound Risk Register within a very short time. Thanks to the competent, flexible and pleasant cooperation, we now have an even better understanding of risks and risk mitigation for the company.”

– Mirko Jerrentrup, CFO Deutsche GigaNetz GmbH

“We have been working with Mr. Viehöver for many years and now had a very good experience with his team at positive impacts (PI) as well.”

– Dr. Bernd Pütter, Senior Vice President Corporate Communications, HOCHTIEF

“Positive Impacts can also help SMEs to integrate sustainability into their business. Despite our more than ten years of experience in the subject, the PI framework was able to show us gaps and solutions.”

Ralf Hellmann, CEO, Dibella

“Martin is a top expert in sustainability matters. His passion for this topic as well as his extensive knowledge on how companies can become more sustainable make him a highly valuable consultant.”

– Kyra Constanze Pauly, Head of Sustainability Strategy & Impact Programs, Bayer


“Positive impacts (PI) supported ams OSRAM in developing a sound materiality assessment, which forms the basis for our sustainability strategy and reporting.”

The renown Tagesspiegel Background Sustainable Finance compares the PI approach to the one from Harvard and of the VBA (Link, own translation):

Positive Impacts has developed a similar concept to the one of […] Harvard’s, and the Value Balancing Alliance […]. They all convert emission and other environmental impact of corporate activities into monetary amounts and compare these with certain payments made by companies, such as taxes or salaries.

There are several ways in which companies can be made to look more positive or more negative, i.e., more beneficial, or more detrimental to the common good: Which factors are considered positive or negative and what price tag is put on environmental damage, such as a ton of CO2, are such set screws.

Salaries or taxes as a positive effect? […]

In the Positive Impacts methodology, there is a ‘societal value’ and a ‘societal gain/loss.’ The external effects are offset against sales in the case of the former, and against taxes paid in the case of the latter – after all, only these are used to finance services for the public, whereas salaries flow into private accounts.

The Value Balancing Alliance, on the other hand […] gives its backers a method that makes them look good: […] its methodology […] considers profitsinterest payments and depreciation in addition to salaries and taxes.”

Harvard Business School’s approach, which is continued by the International Foundation for Value Impacts (IFVI), also uses amongst others earnings and interest payments.

Why Positive Impacts?

Science – based

The PI Strategy Approach has been developed in over 19.000h of R&D, and has been tested in the 100 largest companies in Germany


Specialist knowledge

Our CEO and senior consultant counts on 30 years experience in sustainability. Meet him and the PI expert team



PI has developed the first approach that connect sustainability performance, management quality, and financial performance

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What is new?

Corporate Sustainability Reporting Directive (CSRD)

the CSRD will replace the NFRD starting next year: Check now if you are ready and see how well sustainability issues are integrated into your management.

Learn more about the CSRD

Checklist German Supply Chain Act (LkSG)
change to a more sustainable business practice

Together with BVWM, we have developed a checklist (in german) for the German Supply Chain Act (LkSG) to provide companies with a quick and secure overview of their obligations. Use our list now and get ready for the start of the law on January 1, 2023.

Download Checklist

Strategic sustainability management pays off

Download Paper No. 1

What’s material?!  Double materiality in the area of conflict between implementation and strategy 

Download Paper No. 2

On track to net positive? How companies create societal value

Download Paper No. 3