CSRD Alignment — Practical Checklist

With the CSRD and ESRS drafts taking shape, companies are preparing for their first double materiality assessments. We compiled a short checklist to guide your preparation and internal discussions:

• Clarify scope — which entities and activities are in focus?
• Collect and structure your impacts before stakeholder consultation.
• Use a common taxonomy to classify topics and disclosures.
• Document financial effects and how they link to impact data.
• Plan your internal sign-off process and external review early.

The checklist is available for download in our Resources section.

Impact Valuation — From Metrics to Meaning

We continue refining the PI Impact Accounting Framework and provide examples of how companies translate quantified impacts into decision-relevant information:

• Comparing activities based on their positive and negative contributions.
• Identifying trade-offs between environmental and social impacts.
• Assessing future impacts (NPI®) to support long-term strategy.

These insights help boards connect impact performance with investment priorities and risk management.

Integrating Strategy and Reporting

Our Strategy Framework helps companies align sustainability ambition with risk tolerance and stakeholder expectations. By defining five ambition levels, organizations can plan transitions that are both credible and economically sound.

We’ll present practical examples in our next workshop series.

Upcoming Workshops & Events

• Workshop: “Materiality Made Practical” — September 22 · Cologne.
• Webinar: “From Impact Data to Financial Insights” — September 28 · Online.

Register at info@positive-impacts.com or via our Events page.