{"id":5305,"date":"2025-10-02T10:30:59","date_gmt":"2025-10-02T08:30:59","guid":{"rendered":"https:\/\/positive-impacts.com\/?page_id=5305"},"modified":"2025-10-06T12:02:24","modified_gmt":"2025-10-06T10:02:24","slug":"standard-setters","status":"publish","type":"page","link":"https:\/\/positive-impacts.com\/de\/standard-setters\/","title":{"rendered":"Standard setters"},"content":{"rendered":"<section class=\"section dark\" id=\"section_1429768767\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t<div class=\"section-bg-overlay absolute fill\"><\/div>\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-1735249256\">\n\n\t<div id=\"col-279851259\" 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\t<div id=\"text-1957013506\" class=\"text\">\n\t\t\n<h6>LEITF\u00c4DEN F\u00dcR<\/h6>\n\t\t\n<style>\n#text-1957013506 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2897429927\" class=\"text\">\n\t\t\n<h1>STANDARDSETZER<\/h1>\n\t\t\n<style>\n#text-2897429927 {\n  font-size: 2.25rem;\n  text-align: center;\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_1429768767 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n  min-height: 500px;\n  background-color: #005064;\n}\n#section_1429768767 .section-bg-overlay {\n  background-color: rgba(0, 0, 0, 0.25);\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1102557137\">\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\" style=\"max-width:1200px\" id=\"row-1528881988\">\n\n\t<div id=\"col-93394713\" 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-3023032074\" class=\"text\">\n\t\t\n<h2>Kommentare zu Prozessen und Methodiken von Standardsetzern<\/h2>\n\t\t\n<style>\n#text-3023032074 {\n  font-size: 1.5rem;\n  text-align: center;\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\" style=\"max-width:1200px\" id=\"row-1004061483\">\n\n\t<div id=\"col-288437898\" class=\"col medium-6 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n    <div class=\"box has-hover has-hover box-text-bottom\" >\n\n                  <div class=\"box-image\" style=\"width:80%;\">\n           <div class=\"box-image-inner image-cover\" style=\"padding-top:100%;\">\n              <img loading=\"lazy\" decoding=\"async\" width=\"1304\" height=\"1304\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ESRS_image.png\" class=\"attachment- size-\" alt=\"European sustainability reporting standards\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ESRS_image.png 1304w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ESRS_image-300x300.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ESRS_image-1024x1024.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ESRS_image-150x150.png 150w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ESRS_image-768x768.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ESRS_image-12x12.png 12w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/>                         <\/div>\n          <\/div>\n         \n          <div class=\"box-text text-center\" >\n                <div class=\"box-text-inner\">\n                  <h4 class=\"uppercase\">\n                    <span class=\"person-name\">esrs<\/span><br\/>\n                    <span class=\"person-title is-small thin-font op-7\">\n                      pi comments                    <\/span>\n                  <\/h4>\n\t\t\t\t\t\n\t<div id=\"gap-1435581090\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1435581090 {\n  padding-top: 1px;\n}\n<\/style>\n\t<\/div>\n\t\n                <\/div>\n          <\/div>\n    <\/div>\n\n\t\n    \n\t<div id=\"gap-1388629045\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1388629045 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-3949608492\" class=\"text\">\n\t\t\n<p>PI nimmt Stellung zum Entwurf der European Sustainability Reporting Standards (ESRS) der European Financial Reporting Advisory Group (EFRAG)<\/p>\n\t\t\n<style>\n#text-3949608492 {\n  line-height: 1.85;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/positive-impacts.com\/de\/pi-comments\/#ESRS\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>to comments<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-288437898 > .col-inner {\n  padding: 25px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-766583266\" class=\"col medium-6 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n    <div class=\"box has-hover has-hover box-text-bottom\" >\n\n                  <div class=\"box-image\" style=\"width:80%;\">\n           <div class=\"box-image-inner image-cover\" style=\"padding-top:100%;\">\n              <img loading=\"lazy\" decoding=\"async\" width=\"1305\" height=\"1304\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFRS_image.png\" class=\"attachment- size-\" alt=\"International Financial Reporting Standard\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFRS_image.png 1305w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFRS_image-300x300.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFRS_image-1024x1024.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFRS_image-150x150.png 150w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFRS_image-768x767.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFRS_image-12x12.png 12w\" sizes=\"auto, (max-width: 1305px) 100vw, 1305px\" \/>                         <\/div>\n          <\/div>\n         \n          <div class=\"box-text text-center\" >\n                <div class=\"box-text-inner\">\n                  <h4 class=\"uppercase\">\n                    <span class=\"person-name\">ifrs<\/span><br\/>\n                    <span class=\"person-title is-small thin-font op-7\">\n                      pi comments                    <\/span>\n                  <\/h4>\n\t\t\t\t\t\n\t<div id=\"gap-1629544937\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1629544937 {\n  padding-top: 1px;\n}\n<\/style>\n\t<\/div>\n\t\n                <\/div>\n          <\/div>\n    <\/div>\n\n\t\n    \n\t<div id=\"gap-264275245\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-264275245 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<p>PI kommentiert den Entwurf der International Financial Reporting Standards (IFRS) des International Sustainability Standards Board (ISSB)<\/p>\n\t<div id=\"gap-179261079\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-179261079 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/positive-impacts.com\/de\/pi-comments\/#IFRS\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>to comments<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-766583266 > .col-inner {\n  padding: 25px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-822378876\" class=\"col medium-6 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n    <div class=\"box has-hover has-hover box-text-bottom\" >\n\n                  <div class=\"box-image\" style=\"width:81%;\">\n           <div class=\"box-image-inner image-cover\" style=\"padding-top:100%;\">\n              <img loading=\"lazy\" decoding=\"async\" width=\"1304\" height=\"1304\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image.png\" class=\"attachment-original size-original\" alt=\"International foundation for valuing impacts and value balancing alliance\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image.png 1304w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-300x300.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-1024x1024.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-150x150.png 150w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-768x768.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-12x12.png 12w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/>                         <\/div>\n          <\/div>\n         \n          <div class=\"box-text text-center\" >\n                <div class=\"box-text-inner\">\n                  <h4 class=\"uppercase\">\n                    <span class=\"person-name\">IFVI\/VBA<\/span><br\/>\n                    <span class=\"person-title is-small thin-font op-7\">\n                      pi comments general methodology                    <\/span>\n                  <\/h4>\n\t\t\t\t\t\n\t<div id=\"gap-1263128396\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1263128396 {\n  padding-top: 1px;\n}\n<\/style>\n\t<\/div>\n\t\n                <\/div>\n          <\/div>\n    <\/div>\n\n\t\n    \n<p>Public Comment of Positive Impacts\u00ae on IFVI\/VBA\u2019s General Methodology 1, along with an impact washing case study and recommendations how to avoid impact washing<\/p>\n<a href=\"http:\/\/positive-impacts.com\/de\/Positive_Impacts_(PI)_General_Methodology_1_Public_Comment.pdf\/\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>to comments<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-822378876 > .col-inner {\n  padding: 25px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1399185662\" class=\"col medium-6 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n    <div class=\"box has-hover has-hover box-text-bottom\" >\n\n                  <div class=\"box-image\" style=\"width:80%;\">\n           <div class=\"box-image-inner image-cover\" style=\"padding-top:100%;\">\n              <img loading=\"lazy\" decoding=\"async\" width=\"1304\" height=\"1304\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image.png\" class=\"attachment-original size-original\" alt=\"International foundation for valuing impacts and value balancing alliance\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image.png 1304w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-300x300.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-1024x1024.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-150x150.png 150w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-768x768.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-12x12.png 12w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/>                         <\/div>\n          <\/div>\n         \n          <div class=\"box-text text-center\" >\n                <div class=\"box-text-inner\">\n                  <h4 class=\"uppercase\">\n                    <span class=\"person-name\">IFVI\/VBA<\/span><br\/>\n                    <span class=\"person-title is-small thin-font op-7\">\n                      pi comments Adequate Wages Methodology                    <\/span>\n                  <\/h4>\n\t\t\t\t\t\n\t<div id=\"gap-1257212992\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1257212992 {\n  padding-top: 1px;\n}\n<\/style>\n\t<\/div>\n\t\n                <\/div>\n          <\/div>\n    <\/div>\n\n\t\n    \n<p>Public Comment of Positive Impacts\u00ae on IFVI\/VBA\u2019s Adequate Wages Topic Methodology, along with a case study on how this methodology could flip impact valuation results upside-down<\/p>\n<a href=\"http:\/\/positive-impacts.com\/de\/Positive_Impacts_(PI)_Adequate-Wages_Public_Comment.pdf\/\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>to comments<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1399185662 > .col-inner {\n  padding: 25px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1696174663\" class=\"col medium-6 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n    <div class=\"box has-hover has-hover box-text-bottom\" >\n\n                  <div class=\"box-image\" style=\"width:80%;\">\n           <div class=\"box-image-inner image-cover\" style=\"padding-top:100%;\">\n              <img loading=\"lazy\" decoding=\"async\" width=\"1304\" height=\"1304\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image.png\" class=\"attachment- size-\" alt=\"International foundation for valuing impacts and value balancing alliance\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image.png 1304w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-300x300.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-1024x1024.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-150x150.png 150w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-768x768.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/IFVIVBA_image-12x12.png 12w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/>                         <\/div>\n          <\/div>\n         \n          <div class=\"box-text text-center\" >\n                <div class=\"box-text-inner\">\n                  <h4 class=\"uppercase\">\n                    <span class=\"person-name\">IFVI\/VBA<\/span><br\/>\n                    <span class=\"person-title is-small thin-font op-7\">\n                      pi comments GHG emissions Methodology                    <\/span>\n                  <\/h4>\n\t\t\t\t\t\n\t<div id=\"gap-1445688298\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1445688298 {\n  padding-top: 1px;\n}\n<\/style>\n\t<\/div>\n\t\n                <\/div>\n          <\/div>\n    <\/div>\n\n\t\n    \n<p>Public Comment of Positive Impacts\u00ae on IFVI\/VBA\u2019s Greenhouse Gas (GHG) Emissions Topic Methodology, along with some fundamental shortcomings in the accounting of GHGs\/impacts<\/p>\n<a href=\"http:\/\/positive-impacts.com\/de\/Positive_Impacts_(PI)_GHG_Emissions_Public_Comment.pdf\/\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>to comments<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1696174663 > .col-inner {\n  padding: 25px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1102557137 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section dark\" id=\"section_642215323\">\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\" style=\"max-width:1200px\" id=\"row-388147311\">\n\n\t<div id=\"col-2146357910\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-23318203\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-23318203 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2902400233\" class=\"text\">\n\t\t\n<h2>Questions about our comments?<\/h2>\n\t\t\n<style>\n#text-2902400233 {\n  font-size: 1.5rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/positive-impacts.com\/de\/contact_new\/\" class=\"button white is-underline\" >\n\t\t<span>Lassen Sie uns in Kontakt treten<\/span>\n\t<\/a>\n\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_642215323 {\n  padding-top: 40px;\n  padding-bottom: 40px;\n  background-color: rgb(215, 212, 201);\n}\n<\/style>\n\t<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-5305","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/pages\/5305","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/comments?post=5305"}],"version-history":[{"count":13,"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/pages\/5305\/revisions"}],"predecessor-version":[{"id":5389,"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/pages\/5305\/revisions\/5389"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/de\/wp-json\/wp\/v2\/media?parent=5305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}