Impact Accounting — Pilots Underway

Our pilot projects applying the PI Impact Accounting Framework are delivering encouraging results. The approach helps organizations translate their sustainability data into financial and strategic insights that go beyond compliance reporting.

• Unified accounting logic for positive and negative impacts.
• Monetary quantification using context-based thresholds.
• Aggregation of results across impact areas for portfolio analysis.

Early findings will be shared in a dedicated publication later this year.

Linking Impacts to Financial Performance

The PI Value & Risk Framework translates impact results into tangible financial metrics. It helps CFOs and investors understand how sustainability performance affects profitability, cost of capital, and valuation.

• Direct financial effects (revenues, costs, provisions).
• Indirect effects (reputation, risk, opportunity access).
• Scenario analysis to assess long-term value creation.

This link between impact and finance enables better decision-making at both company and investor levels.

EU Taxonomy — Clarifications and Next Steps

The European Commission published clarifications for taxonomy-eligible and aligned activities. However, challenges remain in applying the binary logic to real-world transitions. PI proposes a more graduated impact-based taxonomy to reflect varying degrees of sustainability contribution.

• Binary classification limits comparability and innovation.
• Impact-based metrics better reflect progress toward 2050 goals.
• Our framework integrates taxonomy data into broader impact accounting.

Events & Webinars

• Webinar: “Impact Accounting Explained” — June 17 · Online.
• Workshop: “How to Link Sustainability and Finance” — June 23 · Cologne.

Register by emailing info@positive-impacts.com or visit our
Events page.