CSRD Adoption — A New Era of Corporate Transparency

The Corporate Sustainability Reporting Directive (CSRD) reached political agreement. It expands sustainability disclosure requirements to around 50,000 companies across the EU, replacing the previous NFRD framework.

• Introduction of double materiality — inside-out and outside-in perspectives.
• Mandatory assurance for sustainability information.
• Detailed disclosure structure via ESRS standards (first draft expected 2022).

PI’s frameworks are designed to help companies meet these new expectations efficiently and meaningfully.

Impact Accounting — Key Milestones of 2021

This year, we expanded the PI Impact Accounting Framework with new modules for biodiversity, health, and social impacts, complementing the climate and water pillars. The system now allows a comprehensive impact balance across all sustainability dimensions.

• Full topic coverage for ESRS and SDG mapping.
• Standardized methodology for monetary quantification of impacts.
• Practical templates for companies and investors.

Financial Integration — Linking Impact to Value & Risk

The PI Value & Risk Framework provides a consistent bridge between sustainability impacts and financial performance. It quantifies how impact results affect risk premiums, cash flows, and long-term valuation metrics.

• Connect sustainability data with investment-grade analytics.
• Showcase resilience and opportunity creation in business models.
• Enable board-level discussions grounded in data, not perception.

Outlook for 2022 — From Reporting to Strategy

As sustainability data becomes mandatory, the next step is to use it for decision-making. In 2022, we will focus on strategy integration and on training managers to interpret impact and risk data effectively.

• Launch of the PI Strategy Framework for ambition setting.
• CSRD readiness workshops for finance and sustainability teams.
• Further development of context-based valuation and NPI® forecasts.