CSRD Essentials — What Companies Need to Prepare

The CSRD is moving forward. Our short guide explains how to prepare without overspending on non-material data collection.

• Define governance: who owns materiality, data, and sign-off?
• Separate topics from management disclosures to avoid messy matrices.
• Document assumptions and thresholds for audit and comparability.

Impact Accounting — Progress & Next Steps

We refined the PI Impact Accounting Framework to consistently quantify positive and negative impacts across climate, nature, water, health, and social topics.

• Context-based thresholds to determine significance.
• Directional (positive/negative) and reversible/irreversible effects.
• Aggregation rules to avoid double counting.

From Impacts to Value & Risk

The PI Value & Risk Framework links impact results to financial effects — costs, revenues, asset values, and risk metrics — enabling strategy and investor communication.

• Identify which impacts alter cash flows or risk premiums.
• Prioritize actions by ROI and risk-mitigation potential.
• Integrate with budgeting and performance dashboards.

Training & Events

• Workshop: “Materiality Made Practical” — hands-on with topic taxonomy and effects mapping.
• Webinar: “Impact → Finance” — case examples for boards and CFOs.

For dates and registration, email info@positive-impacts.com.