CSRD Timeline Update & Guidance

The European Commission confirmed the first set of ESRS standards for 2024 reports. PI’s guidance note helps organizations understand what needs to be ready this year and what can wait until 2025.

• 2023 — Gap assessment and materiality screening.
• 2024 — Data integration and strategy alignment.
• 2025 — First assurance cycle and comparative disclosures.

Download our two-page timeline graphic and read how to prioritize reporting tasks based on impact relevance.

Impact Valuation — New Method Note

We published a concise method note explaining how to quantify positive and negative impacts in monetary terms using the PI Impact Accounting Framework.

• Integrates context-based thresholds (e.g., 1.5 °C pathways, planetary boundaries).
• Enables aggregation across topics for portfolio assessment.
• Supports future impact valuation via PI’s NPI® approach.

The note is available in English and German on our website under Resources.

Materiality as Strategy

Materiality is not a compliance step — it’s a strategic tool. Our clients use the PI Strategy Framework to define five levels of sustainability ambition and to identify where they stand today and where they aim to be in 2030.

Learn how to translate impact results into value creation plans and risk reduction actions using our templates and coaching sessions.

Upcoming Events & Presentations

• ESRS Implementation Roundtable — April 18 · Brussels
  Presentation on impact valuation consistency and investor use cases.
• Webinar: “Double Materiality in Practice” — April 25 · Online
  Joint session with industry partners on data sources and stakeholder engagement.

Recordings and slides will be shared on our LinkedIn page after each session.