{"id":5289,"date":"2025-10-01T15:57:56","date_gmt":"2025-10-01T13:57:56","guid":{"rendered":"https:\/\/positive-impacts.com\/?page_id=5289"},"modified":"2025-10-02T09:53:15","modified_gmt":"2025-10-02T07:53:15","slug":"no-csrd","status":"publish","type":"page","link":"https:\/\/positive-impacts.com\/de\/no-csrd\/","title":{"rendered":"Hot Topic: No CSRD \ud83e\udd73"},"content":{"rendered":"<section class=\"section home-hero dark\" id=\"section_431834444\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row row-collapse row-full-width align-middle\"  id=\"row-933882630\">\n\n\t<div id=\"col-655145152\" class=\"col medium-4 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:rgb(0,0,0);\" >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_778890746\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"574\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-1024x576.png\" class=\"attachment-large size-large\" alt=\"Sustainability Regulation as a compliance trap leading to the opposite than the intention. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-1024x576.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-300x169.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-768x432.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-1536x864.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-2048x1152.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-18x10.png 18w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_778890746 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1767991408\" class=\"col medium-8 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row align-center\"  id=\"row-928192303\">\n\n\t<div id=\"col-1584683535\" class=\"col medium-9 small-10 large-9\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-2769536253\" class=\"text\">\n\t\t\n<h1 class=\"uppercase\" style=\"text-align: center;\">Au\u00dferhalb der CSRD<\/h1>\n<h3 style=\"text-align: center;\">Herzlichen Gl\u00fcckwunsch \u2013 Sie fallen nicht in den Anwendungsbereich der Richtlinie zur Nachhaltigkeitsberichterstattung von Unternehmen (CSRD) \ud83e\udd73<\/h3>\n\t\t\n<style>\n#text-2769536253 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n<p data-start=\"209\" data-end=\"518\">Aber: Nutzen Sie diese Freiheit sinnvoll. Anstatt K\u00e4stchen anzukreuzen oder blind dem VSME-Standard zu folgen, k\u00f6nnen Sie ein Nachhaltigkeitsmanagement gestalten, das <strong data-start=\"462\" data-end=\"515\">zielf\u00fchrend, zukunftssicher und wertsch\u00f6pfend ist.<\/strong>.<\/p>\n<p data-start=\"520\" data-end=\"544\">Richtig gemacht, wird dies:<\/p>\n<ul data-start=\"545\" data-end=\"750\">\n<li data-start=\"545\" data-end=\"615\">\n<p data-start=\"547\" data-end=\"615\">Sie vor taktischen Fehlern sch\u00fctzen, die Ihre gr\u00f6\u00dferen Wettbewerber bereits gemacht haben,<\/p>\n<\/li>\n<li data-start=\"616\" data-end=\"676\">\n<p data-start=\"618\" data-end=\"676\">bereiten Sie darauf vor, selbstbewusst auf externe Anfragen zu reagieren,<\/p>\n<\/li>\n<li data-start=\"677\" data-end=\"750\">\n<p data-start=\"679\" data-end=\"750\">und positionieren Sie sich wettbewerbsf\u00e4hig mit starken, gesch\u00e4ftsorientierten Argumenten.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"752\" data-end=\"808\">M\u00f6chten Sie wissen, was f\u00fcr Ihre Organisation am besten funktioniert?<\/p>\n<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button white lowercase\" style=\"border-radius:5px;\">\n\t\t<span>Buchen Sie einen Zukunftsf\u00e4higkeits-Termin<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-928192303 > .col > .col-inner {\n  padding: 40px 0px 20px 0px;\n}\n@media (min-width:550px) {\n  #row-928192303 > .col > .col-inner {\n    padding: 0px 0px 0px 0px;\n  }\n}\n<\/style>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_431834444 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: #005064;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1072960966\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row\"  id=\"row-1987860062\">\n\n\t<div id=\"col-1984669395\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1953052756\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1953052756 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"container section-title-container\" ><h2 class=\"section-title section-title-center\"><b aria-hidden=\"true\"><\/b><span class=\"section-title-main\" >f\u00fcr wen<\/span><b aria-hidden=\"true\"><\/b><\/h2><\/div>\n<p>F\u00fcr CEOs, CFOs, Vorst\u00e4nde, Nachhaltigkeitsverantwortliche, Finanzteams und Investoren, die zukunftsf\u00e4hige Strategien w\u00fcnschen \u2013 ohne dass Compliance ihnen im Weg steht.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1072960966 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_2112184458\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row\"  id=\"row-1523249224\">\n\n\t<div id=\"col-553719817\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-2414812198\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\" style=\"text-align: center;\">Unser f\u00fcnfstufiger Ansatz zur Zukunftsf\u00e4higkeit<\/h2>\n\t\t\n<style>\n#text-2414812198 {\n  color: #ffffff;\n}\n#text-2414812198 > * {\n  color: #ffffff;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1390021363\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1390021363 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"slider-wrapper relative\" id=\"slider-64059314\" >\n    <div class=\"slider slider-nav-dots-simple slider-nav-simple slider-nav-normal slider-nav-light slider-nav-outside slider-style-normal slider-show-nav\"\n        data-flickity-options='{            \"cellAlign\": \"center\",            \"imagesLoaded\": true,            \"lazyLoad\": 1,            \"freeScroll\": false,            \"wrapAround\": true,            \"autoPlay\": 6000,            \"pauseAutoPlayOnHover\" : true,            \"prevNextButtons\": true,            \"contain\" : true,            \"adaptiveHeight\" : true,            \"dragThreshold\" : 10,            \"percentPosition\": true,            \"pageDots\": true,            \"rightToLeft\": false,            \"draggable\": true,            \"selectedAttraction\": 0.1,            \"parallax\" : 0,            \"friction\": 0.6        }'\n        >\n        \n<div class=\"row\"  id=\"row-2054541321\">\n\n\t<div id=\"col-1123998006\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-1698671117\">\n\n\t<div id=\"col-35530546\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-484216586\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-759773277\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-905948944\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Schritt 1 \u2013 datenbasierte Wesentlichkeit, einschlie\u00dflich einer hochrangigen Bewertung der Wirkungen, Risiken und Chancen<\/h2>\n\t\t\n<style>\n#text-905948944 {\n  color: #005064;\n}\n#text-905948944 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-759773277 {\n  width: 60%;\n}\n#text-box-759773277 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-759773277 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-484216586 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-484216586 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-849115290\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-453078971\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-453078971 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-453078971 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Der Ansatz<\/h2>\n<p>Wir f\u00fchren eine Wesentlichkeitsanalyse auf Grundlage von Wirkungsdaten durch. Dabei kombinieren wir Prim\u00e4rdaten mit Sch\u00e4tzungen und Stakeholder-Input, wo sinnvoll, und verkn\u00fcpfen diese mit einer umfassenden Identifizierung der wichtigsten Risiken und Chancen (IRO). F\u00fcr eine detailliertere Betrachtung f\u00fchren wir eine gezielte Vertiefung ausgew\u00e4hlter Themen durch oder \u00fcberpr\u00fcfen die Ergebnisse nach SCHRITT 2 erneut.<\/p>\n<h2>Ergebnis<\/h2>\n<p>Ein kurzer, vertretbarer Wesentlichkeitsbericht, der die Liste der wesentlichen Themen definiert und Priorit\u00e4ten f\u00fcr die Datenerfassung und -kontrolle festlegt.<\/p>\n\t<div id=\"gap-1151193137\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1151193137 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-849115290 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-849115290 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-849115290 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-2054541321 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-1589040079\">\n\n\t<div id=\"col-1134176109\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-928844571\">\n\n\t<div id=\"col-1228717708\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-654741215\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1162668460\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-1782637439\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Schritt 2 \u2013 Datenerhebung und Quantifizierung f\u00fcr wesentliche Themen<\/h2>\n\t\t\n<style>\n#text-1782637439 {\n  color: #005064;\n}\n#text-1782637439 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1162668460 {\n  width: 60%;\n}\n#text-box-1162668460 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-1162668460 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-654741215 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-654741215 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1320659938\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-755821433\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-755821433 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-755821433 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Der Ansatz<\/h2>\n<p>F\u00fcr jedes wesentliche Thema entwickeln wir eine pragmatische Datenerfassung. Wir kombinieren propriet\u00e4re KI-Tools mit verf\u00fcgbaren IT-Systemen, Quellenzuordnung und Berechnungsregeln (abgestimmt auf n\u00fctzliche Anforderungen) und f\u00fchren die erforderliche Quantifizierung durch, damit die Zahlen \u00fcberpr\u00fcfbar und nachvollziehbar sind. Wir finalisieren au\u00dferdem die Risiko- und Chancenbewertung mit quantifizierten Eingaben.<\/p>\n<h2>Ergebnis<\/h2>\n<p>Ein dokumentierter Datensatz und Pr\u00fcfpfad sowie quantifizierte Risiko-\/Chancen-Inputs, die in Berichtstabellen und Finanzanalysen einflie\u00dfen. Optional erg\u00e4nzt durch eine Prognose.\u00a0<\/p>\n\t<div id=\"gap-356468699\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-356468699 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1320659938 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-1320659938 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-1320659938 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-1589040079 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-1989542377\">\n\n\t<div id=\"col-1753099262\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-1494992016\">\n\n\t<div id=\"col-1645553487\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-784237568\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1315736471\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-1228342033\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Schritt 3 \u2013 Vorstandsentscheidungen und Zielsetzung<\/h2>\n\t\t\n<style>\n#text-1228342033 {\n  color: #005064;\n}\n#text-1228342033 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1315736471 {\n  width: 60%;\n}\n#text-box-1315736471 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-1315736471 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-784237568 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-784237568 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-677146116\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-978896306\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-978896306 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-978896306 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Der Ansatz<\/h2>\n<p>Wir erstellen pr\u00e4gnante Vorstandsmaterialien, die Auswirkungen und quantifizierte Risiken in Zieloptionen (Ambitionsniveaus, KPIs, Zeitpl\u00e4ne) und eine klare Empfehlung zur Genehmigung durch den Vorstand \u00fcbersetzen.<\/p>\n<h2>Ergebnis<\/h2>\n<p>Vom Vorstand genehmigte Ziele und eine genehmigte Offenlegungsrichtlinie, die Ambitionen mit der strategischen Risikotoleranz und Kapitalplanung in Einklang bringt.<\/p>\n\t<div id=\"gap-1277612830\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1277612830 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-677146116 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-677146116 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-677146116 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-1989542377 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-1532505569\">\n\n\t<div id=\"col-1499687480\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-832114169\">\n\n\t<div id=\"col-2047795774\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-288581309\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1225243267\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-324279672\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Schritt 4 \u2013 Governance, Prozesse und Finanzierungsintegration<\/h2>\n\t\t\n<style>\n#text-324279672 {\n  color: #005064;\n}\n#text-324279672 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1225243267 {\n  width: 60%;\n}\n#text-box-1225243267 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-1225243267 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-288581309 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-288581309 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-666223473\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-749872849\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-749872849 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-749872849 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Der Ansatz<\/h2>\n<p>Wir legen fest, was sich in Governance, internen Kontrollen, Datenfl\u00fcssen und Finanzierung \u00e4ndern muss, um die Entscheidungen und Ziele des Top-Managements umzusetzen \u2013 zum Beispiel: Aufsichtsklauseln des Vorstands, interne Berichtskennzahlen, Assurance-Kontrollen und ESG-bezogene Finanzierungsausl\u00f6ser. Wir gestalten das Betriebsmodell zukunftssicher und sorgen f\u00fcr eine hohe Entscheidungsqualit\u00e4t, die zur gew\u00e4hlten Strategie passt.<\/p>\n<h2>Ergebnis<\/h2>\n<p>Ein zweckdienliches Governance-Modell, Berichtsprozesse und ein priorisierter Implementierungsfahrplan. (Hier werden die Ergebnisse zu Auswirkungen sowie Wert und Risiko zu operativen Eingaben.)<\/p>\n\t<div id=\"gap-280979440\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-280979440 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-666223473 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-666223473 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-666223473 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-1532505569 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-1502026797\">\n\n\t<div id=\"col-23269856\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-1851556455\">\n\n\t<div id=\"col-799163094\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-509375099\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-742872225\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-1308250814\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Schritt 5 \u2013 Interne und externe Kommunikation<\/h2>\n\t\t\n<style>\n#text-1308250814 {\n  color: #005064;\n}\n#text-1308250814 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-742872225 {\n  width: 60%;\n}\n#text-box-742872225 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-742872225 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-509375099 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-509375099 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2040639882\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-608489933\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-608489933 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-608489933 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Der Ansatz<\/h2>\n<p>Wir wandeln technische Ergebnisse in konsistente interne Kommunikationspakete und externe Offenlegungen (Berichtstabellen, Management-Narrative, Fragen und Antworten f\u00fcr Investoren) um. Wir unterst\u00fctzen Sie auch beim Pr\u00fcfungsprozess und Kommunikationsplan, um die Reibungsverluste mit Investoren zu reduzieren.<\/p>\n<h2>Ergebnis<\/h2>\n<p>Zweckm\u00e4\u00dfige, pr\u00fcfungssichere Offenlegungen und eine klare externe Darstellung, die die Glaubw\u00fcrdigkeit sch\u00fctzt und Kapital- und Gesch\u00e4ftsziele unterst\u00fctzt, die konsequent einer klaren Strategie folgen<\/p>\n\t<div id=\"gap-1058024912\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1058024912 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-2040639882 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-2040639882 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-2040639882 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-1502026797 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n     <\/div>\n\n     <div class=\"loading-spin dark large centered\"><\/div>\n\n\t<\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2026871869\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1217172230\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_2112184458 {\n  padding-top: 40px;\n  padding-bottom: 40px;\n  background-color: #005064;\n}\n@media (min-width:850px) {\n  #section_2112184458 {\n    padding-top: 60px;\n    padding-bottom: 60px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1656080594\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row align-center\"  id=\"row-1705872555\">\n\n\t<div id=\"col-1871951462\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box circle icon-box-center text-center\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\t<div id=\"gap-1115487077\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1115487077 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-135628329\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-135628329 {\n  padding-top: 10px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1871951462 > .col-inner {\n  margin: -60px 0px 60px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1656080594 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n}\n<\/style>\n\t<\/section>\n\t\n<div class=\"is-divider divider clearfix\" ><\/div>\n\n\t<section class=\"section\" id=\"section_1470160829\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\t<div id=\"gap-1197498800\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1197498800 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-center\"  id=\"row-836283943\">\n\n\t<div id=\"col-1114193325\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box circle icon-box-center text-center\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\t<div id=\"gap-1380710364\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1380710364 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-469918012\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-469918012 {\n  padding-top: 10px;\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Jede Organisation ist anders. Wir verstehen schnell, wo Sie stehen und was die n\u00e4chsten Schritte sind.<\/h2>\n\t<div id=\"gap-1169402002\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1169402002 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-172157420\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-172157420 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button secondary is-outline is-large lowercase\" style=\"border-radius:4px;\">\n\t\t<span>Fordern Sie ein Zukunftsf\u00e4higkeits-Angebot an<\/span>\n\t<\/a>\n\n\t<div id=\"gap-1656181278\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1656181278 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1114193325 > .col-inner {\n  margin: -60px 0px 60px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1470160829 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_2058195928\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row align-center\"  id=\"row-1178443292\">\n\n\t<div id=\"col-1280745256\" class=\"col medium-7 small-12 large-7\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-1919094351\" class=\"text\">\n\t\t\n<h2 style=\"font-size: 200%;\">Die Fallstricke eines reinen Compliance-Ansatzes (z. B. f\u00fcr den VSME)<\/h2>\n<h5>\u00a0<\/h5>\n\t\t\n<style>\n#text-1919094351 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-small\"  id=\"row-696313027\">\n\n\t<div id=\"col-175669003\" class=\"col medium-2 small-4 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1544048680\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"984\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-984x1024.png\" class=\"attachment-large size-large\" alt=\"We have witnessed to us that their NFRD report (successor of the CSRD) was &quot;Only PR&quot;, meaning that the communicated impression was not mirrored by general business processes, activities and decisions. While the ESRS are being currently updated, it can be expected that such approaches will become more difficult to follow. However, the main pitfall is a different one: Imagine the employees finding out that the sustainability reporting is &quot;Only PR&quot;? The likelihood of this having a negative impact on the culture of the organization is high, with potential new risks in the field of bribery and corruption. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-984x1024.png 984w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-288x300.png 288w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-768x799.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-12x12.png 12w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR.png 1392w\" sizes=\"auto, (max-width: 984px) 100vw, 984px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1544048680 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-869532768\" class=\"col medium-2 small-4 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_330908575\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"985\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent_DE.png\" class=\"attachment-large size-large\" alt=\"The complex, not always logical and partially inconsistent regulatory requirements could lead to inconsistent management approaches that only cost time and money. We have identified five different strategies (approaches) why the investments into a sustainability management could make business sense, along with five different ways of implementation. Any approach that lacks a clear strategy is doomed to produce only costs and time lost.\u00a0 PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent_DE.png 1393w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent_DE-289x300.png 289w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent_DE-985x1024.png 985w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent_DE-768x798.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent_DE-12x12.png 12w\" sizes=\"auto, (max-width: 985px) 100vw, 985px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_330908575 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-265651957\" class=\"col medium-2 small-4 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2033356657\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"984\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-984x1024.png\" class=\"attachment-large size-large\" alt=\"Finally, being lost in translation could lead to two extremes:1. Doing everything that needs to be done to make the auditor happy and comply 2. Misunderstanding the compliance exercise and applying a strategy that does not fit the business model, risk and opportunity profile of the organization The first one may lead to missed opportunities and \u000boverlooked business risks and the second one to overhead costs that lack respective returns. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-984x1024.png 984w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-288x300.png 288w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-768x799.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-12x12.png 12w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy.png 1392w\" sizes=\"auto, (max-width: 984px) 100vw, 984px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_2033356657 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large\"  id=\"row-27717653\">\n\n\t<div id=\"col-1892248766\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n<h3>Falle 1 \u201eNur PR\u201c<\/h3>\n<p>Wir haben erlebt, dass Unternehmen ihren NFRD-Bericht (Vorg\u00e4nger der CSRD) als reine PR-Ma\u00dfnahmen behandelten, was bedeutet, dass der vermittelte Eindruck nicht in den allgemeinen Gesch\u00e4ftsprozessen, Aktivit\u00e4ten und Entscheidungen widergespiegelt wurde. W\u00e4hrend das VSME und f\u00fcr einige Ihrer Kunden das ESRS derzeit aktualisiert werden, ist zu erwarten, dass solche Ans\u00e4tze schwieriger umzusetzen sein werden. Die gr\u00f6\u00dfte Gefahr liegt jedoch in einer anderen: Stellen Sie sich vor, die Mitarbeiter finden heraus, dass die Nachhaltigkeitsberichterstattung reine PR ist? Die Wahrscheinlichkeit, dass sich dies negativ auf die Unternehmenskultur auswirkt, ist hoch und birgt potenzielle neue Risiken im Bereich Bestechung und Korruption.<\/p>\n\t<div id=\"gap-430770971\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-430770971 {\n  padding-top: 0px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2135311227\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n<h3>Fallstrick 2: Inkonsistente Ans\u00e4tze<\/h3>\n<p>Die nicht immer logischen und teilweise widerspr\u00fcchlichen Anforderungen der VSME k\u00f6nnen zu inkonsistenten Managementans\u00e4tzen f\u00fchren, die nur Zeit und Geld kosten. Wir haben f\u00fcnf verschiedene Strategien (Ans\u00e4tze) identifiziert, warum Investitionen in ein Nachhaltigkeitsmanagement wirtschaftlich sinnvoll sein k\u00f6nnen, sowie f\u00fcnf verschiedene Umsetzungsm\u00f6glichkeiten. Jeder Ansatz ohne klare Strategie f\u00fchrt zwangsl\u00e4ufig zu Kosten- und Zeitverlust.\u00a0<\/p>\n\t<div id=\"gap-1926386770\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1926386770 {\n  padding-top: 0px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1835062083\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n<h3>Fallstrick 3 Keine oder die falsche Strategie<\/h3>\n<p>Schlie\u00dflich kann ein \u00dcbersetzungsverlust zu zwei Extremen f\u00fchren:<br \/>1. Alles tun, was getan werden muss, um den Pr\u00fcfer zufriedenzustellen und sogar einen freiwilligen Standard einzuhalten<\/p>\n<p>2. Missverst\u00e4ndnisse hinsichtlich der freiwilligen Compliance-Ma\u00dfnahmen und Anwendung einer Strategie, die nicht zum Gesch\u00e4ftsmodell und dem Risiko- und Chancenprofil der Organisation passt<\/p>\n<p>Ersteres kann zu verpassten Chancen und \u00fcbersehenen Gesch\u00e4ftsrisiken f\u00fchren, letzteres zu Kosten, die sich nicht entsprechend auszahlen.\u00a0<\/p>\n\t<div id=\"gap-656963237\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-656963237 {\n  padding-top: 0px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_2058195928 {\n  padding-top: 130px;\n  padding-bottom: 130px;\n  background-color: rgb(244, 244, 244);\n}\n<\/style>\n\t<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-blank.php","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"PI ESG\/sustainability integration consulting follows the PI Strategy Approach, tailored to the ambition level & based on the PI Analysis Framework.","_seopress_robots_index":"","footnotes":""},"class_list":["post-5289","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/pages\/5289","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/comments?post=5289"}],"version-history":[{"count":8,"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/pages\/5289\/revisions"}],"predecessor-version":[{"id":5303,"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/pages\/5289\/revisions\/5303"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/media?parent=5289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}