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  • A call to standardize sustainability performance and not its management
  • PI comments on the European Sustainability Reporting Standards (ESRS) Draft of the  European Financial Reporting Advisory Group (EFRAG)
  • PI comments on the International Financial Reporting Standards (IFRS) Draft of the International Sus­tain­abil­ity Standards Board (ISSB)
  • Public Comment of Positive Impacts® on IFVI/VBA’s General Methodology 1, along with an impact washing case study and recommendations how to avoid impact washing
  • Public Comment of Positive Impacts® on IFVI/VBA’s Adequate Wages Topic Methodology, along with a case study on how this methodology could flip impact valuation results upside-down
  • Public Comment of Positive Impacts® on IFVI/VBA’s Greenhouse Gas (GHG) Emissions Topic Methodology, along with some fundamental shortcomings in the accounting of GHGs/impacts

Special report of Positive Impacts (PI) GmbH on the forecasted climate performance of the DAX40

  • 17 companies are expected to exceed 100% climate target level achievement in the forecast for 2024-2050, but they represent only 14% of total DAX40 emissions
  • 16 companies are expected to fall below 100% climate target level achievement in the forecast for 2024-2050, these account for a total of 86% of DAX40 emissions
  • The average DAX40 climate target level achievement in 2022 was 47%
  • Projected present value of climate target level achievement for 2024-2050 is just 27% NPT®

Special report of Positive Impacts (PI) GmbH to the COP29

  • Corporate GHG Accounting needs to consider also purchased emissions
  • Countries should also include imported emissions and exclude exported ones
  • Read more on the “Who pays decides principle”

Special report of Positive Impacts (PI) GmbH to the COP28

  • Presenting the PI® scenario analysis on the societal costs of climate change
  • Quantifying the Societal Earnings of 1.5°C over 3.4°C
  • Understanding the ROI in % of going for 1.5°C

Learn more by downloading the three parts of our study series for free. We also offer summaries of each part or a summary of the entire series.

  • Study Series on “Demystifying the links between sustainability/ESG and Performance”
  • Paper No. 1 on how strategic sustainability management pays off
  • Paper No. 2 on the concept of double materiality and how materiality is approached by the biggest companies in Germany
  • Paper No. 3 on how companies create societal value
Study Series summary
go to the papers
Impacts on society

Methodology PI Impact Accounting Framework

The ins and outs of the PI Impacts Accounting Framework. If you want to learn even more, contact us and we will answer all your questions

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Indicators of the framework

We translate the answers into four core scores that reveal different aspects of strategic quality

                                           

Methodology PI Strategy Framework

The ins and outs of the PI Straregy Framework. If you want to learn even more, contact us and we will answer all your questions

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Watch a video of a summary of our PI approach, explained by our founder and CEO Martin G. Viehöver below. Enable the subtitle in the video for the english translation.