EU Sustainability Reporting Reform — Taking Shape

The CSRD proposal advanced significantly, setting the foundation for mandatory, standardized sustainability disclosures. The focus is shifting from voluntary communication to audited, comparable data. This is a turning point for sustainable business and finance.

• Mandatory scope extended to ~50,000 companies.
• Double materiality introduced as a core principle.
• First reporting year expected to be FY2024.

PI’s frameworks align directly with this approach — integrating impact, financial, and strategic dimensions.

Impact Valuation — A Common Logic for All Topics

We shared our unified impact valuation model, enabling companies to measure positive and negative effects across topics using the same accounting logic. The approach builds bridges between environmental, social, and financial performance.

• Quantify impacts using context-based thresholds and market prices.
• Aggregate data to assess total contribution to sustainability goals.
• Use the same logic for climate, biodiversity, health, and social metrics.

PI Strategy Framework — Pilot Program Launched

We launched the pilot phase of the PI Strategy Framework with partner organizations. It connects impact assessment with five ambition levels — from “No Ambition” to “Sustainability Driven.” This helps boards and investors evaluate corporate transition readiness.

The first results show how clarity on ambition levels supports consistent decision-making and communication.

Events & Next Steps

• Webinar: “Impact Accounting — Measuring What Matters” · November 23 · Online.
• Workshop: “Strategy Meets Sustainability” · November 29 · Cologne.
• Publication: “Why Impact Materiality Should Drive Financial Strategy” — available in our Resources section.