CSRD Proposal — A New Era for Reporting

The European Commission published its proposal for the Corporate Sustainability Reporting Directive (CSRD), marking a major milestone for corporate transparency. It expands the number of companies required to report and strengthens the link between sustainability and finance.

• Mandatory sustainability reporting for nearly 50,000 EU companies.
• Audit requirement for reported information.
• Introduction of common European Sustainability Reporting Standards (ESRS).

PI supports the principle of mandatory reporting but recommends simplifying data collection and focusing on material impacts first.

Impact Measurement — Moving from Narratives to Numbers

Our work on impact quantification continues. The PI Impact Accounting Framework allows companies to measure both positive and negative impacts across key sustainability topics using one consistent logic.

• Context-based thresholds define what is significant.
• Positive and negative impacts are monetized for comparability.
• Results can be aggregated across activities and portfolios.

This ensures that sustainability performance can be managed with the same rigor as financial performance.

From Impacts to Value — The Financial Bridge

The PI Value & Risk Framework connects measured impacts to financial performance. It helps identify how sustainability affects profit, cost of capital, and risk exposure.

• Translate impacts into revenue opportunities and avoided costs.
• Quantify how sustainability performance changes risk perception.
• Align sustainability metrics with enterprise value creation.

Upcoming Sessions

• Webinar: “Double Materiality Explained” — May 20 · Online.
• Workshop: “Impact Accounting in Practice” — May 26 · Cologne.

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