ESRS Consultation — Key Insights

We reviewed and tested the first ESRS drafts and shared detailed feedback with EFRAG. Our main recommendations aim to ensure usability and consistency:

• Focus on outcomes and real impacts, not process checklists.
• Clarify double materiality and avoid duplicated disclosures.
• Allow companies to start small, then expand over time.

Our full feedback note is available on the Publications page.

Impact Accounting Pilots — Early Findings

Several organizations tested PI’s Impact Accounting Framework across climate, water, biodiversity, and social topics. Results show that monetary valuation of impacts clarifies priorities and bridges sustainability and finance functions.

• Impacts quantified using context-based thresholds.
• Financial linkage analysis for ROI and risk management.
• Simple visuals to communicate complex data.

PI Strategy Framework — The Five Levels

The framework defines five ambition levels from “No Ambition” to “Sustainability Driven.” It helps leadership teams identify where they stand today and what their next strategic step could be.

• Connects impact ambition with financial expectations.
• Supports internal alignment across departments.
• Prepares for investor and stakeholder communication.

Upcoming Workshops

• Workshop: “Materiality Made Practical” — April 20 · Cologne.
• Webinar: “From Impact to Value” — April 27 · Online.

For registration, contact info@positive-impacts.com or visit our Events page.