ESRS Feedback Summary

We contributed to the public consultation on the European Sustainability Reporting Standards (ESRS) and summarized key recommendations to the European Commission and EFRAG based on practical implementation experience.

• Need for simpler structure and clear prioritization of mandatory data points.
• Closer alignment between impact and financial materiality logic.
• Clarification of “management disclosures” vs. real impact topics.

The summary paper is available for download on our Resources page.

Impact Materiality Explained

Many companies struggle to differentiate impact materiality from financial materiality. PI’s Impact Accounting Framework starts with the actual effects of activities on people and planet, then quantifies financial links such as costs, revenues, and risks.

• Measure positive and negative impacts in monetary terms where possible.
• Apply context-based thresholds to define what is significant.
• Connect results to financial planning and strategic ambition.

PI Value & Risk Framework Update

The framework now includes sector templates that map typical impact drivers to financial metrics. This simplifies integration into enterprise risk management and valuation models.

• Sector coverage extended to manufacturing, finance, and services.
• Standardized linkages to cash flow and WACC parameters.
• Includes risk probability matrix for ESG stress-testing.

Events & Publications

• Webinar: “Materiality Made Practical” — June 15 · Online.
• Panel: Impact measurement in investment decisions — June 28 · Berlin Sustainability Forum.
• Article in ESGZ magazine: “Why Impact Materiality Matters for Investors.”

Slides and recordings are available via our LinkedIn page.