Impact Accounting — Framework Update

We released the second version of our Impact Accounting Framework, integrating more complete metrics for biodiversity, water, and social topics. The framework now supports both quantitative and qualitative impact assessments and can be applied across industries.

• Unified logic for positive and negative impact measurement.
• Context-based thresholds for significance and materiality.
• Integration with CSRD and EU Taxonomy structures.

A summary of the update is available on our website under Publikationen.

The Double Materiality Debate

The discussion around double materiality continues to evolve. We argue that materiality should not be based on perception but on measurable impacts and financial effects. A data-driven approach ensures both accountability and comparability.

• Start with real-world impacts — not stakeholder opinions alone.
• Translate impacts into financial relevance for decision-makers.
• Use materiality as a bridge between sustainability and strategy.

CSRD Progress — Key Takeaways

The Corporate Sustainability Reporting Directive (CSRD) advanced in the EU legislative process. It will significantly broaden the scope of mandatory sustainability reporting and require companies to integrate sustainability into core management systems.

• Expanded coverage to large and listed SMEs.
• Mandatory assurance of sustainability data.
• Alignment with the EU Taxonomy and SFDR frameworks.

Summer Events & Webinars

• Webinar: “Materiality Made Practical” — July 15 · Online.
• Workshop: “From Impact to Strategy” — July 29 · Cologne.

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