Launching the PI Impact Accounting Framework

We officially launched the Positive Impacts (PI) Impact Accounting Framework — a system that allows organizations to measure and value positive and negative sustainability impacts with financial-grade precision.

• Based on consistent accounting logic for all sustainability topics.
• Enables quantification in both physical and monetary terms.
• Supports companies, investors, and policymakers in managing transition progress.

The framework bridges the gap between sustainability impact measurement and financial reporting, laying the foundation for better decisions and accountability.

Understanding Double Materiality

The EU’s concept of double materiality recognizes two perspectives: how sustainability issues affect a company (financial materiality) and how a company affects people and the planet (impact materiality). Our approach unites both through one consistent logic — financial impacts are always a subset of real-world impacts.

• Impact-first logic avoids subjective topic selection.
• Supports CSRD and EU Taxonomy alignment.
• Facilitates comparable, data-driven decision-making.

Connecting Impacts, Value & Risk

Our Value & Risk Framework links measured impacts to enterprise value and risk metrics. It shows how impact results influence revenues, costs, and risk-adjusted performance. This helps investors and companies integrate sustainability into strategy and capital allocation.

• Quantifies positive and negative effects on financial performance.
• Aligns sustainability KPIs with business objectives.
• Improves transparency and trust with investors and regulators.

Upcoming Events

• Webinar: “Introducing the PI Frameworks” — April 14 · Online.
• Workshop: “Measuring What Matters” — April 28 · Cologne.

Register at info@positive-impacts.com or visit our
Events page for details.