Impact Accounting Framework — new applications

We expanded the PI Impact Accounting Framework to cover all sustainability matters listed in ESRS 1 Annex I and integrated cross-topic interactions. The framework now helps organizations quantify both positive and negative impacts in a consistent and comparable manner.

• Compatible with CSRD and IFRS S1/S2 logic.
• Supports both financial materiality and impact materiality views.
• Allows time-based progress measurement in “impact years left.”

Download the summary and method note on our website or contact us for a demo session.

EU Taxonomy — beyond the binary

The current EU Taxonomy approach defines economic activities as “eligible” or “non-eligible.” Our analysis shows that sustainability is not binary. We propose a graded taxonomy based on real impact contributions instead of threshold checklists.

“Sustainability is a continuum, not a label.”

Read our short paper “From Binary to Continuous — How Taxonomies Should Evolve” available in our Resources section.

CSRD Implementation Challenges — our take

Many companies face difficulty operationalizing double materiality and topic mapping. PI’s frameworks translate ESRS requirements into a structured assessment that reduces complexity and keeps focus on strategic relevance.

• Define impacts and financial effects in the same language of value.
• Quantify risks and opportunities in monetary terms for better decisions.
• Align reporting and strategy with one dataset.

Upcoming PI Workshops & Events

Join our interactive workshops to learn how to apply Impact Accounting and Value & Risk logic in practice.

• Workshop: “Materiality Made Practical” — June 14 · Cologne · in person.
• Webinar: “Linking Impact and Finance” — June 28 · online · English session.

Register via our website or email info@positive-impacts.com.