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Birthday Special: PI’s Science-based Targets Path®

We further developed and simplified our holistic model and pilot-tested it on the DAX40.

• Holistic guide for organizations, investors, and consumers to a sustainable global economy by 2050, using data and targets from IPCC AR6, UNEP, Stockholm Resilience Centre, ILO, IMF, and OECD.
• Evaluates any economic activity on its contribution in % and monetary terms (€, $, ¥) — PI’s context-based impacts valuation.
  100% & 0 € = aligned with the Science-based Targets Path®; >100% / >0 € = better; <100% / <0 € = worse.
• Assesses current contribution and forecasted contributions via present value (NPT® in %, NPI® in €, $).
• Enables peer benchmarking and decision-making on desired contribution levels.
• Optimizes choices on preferred topics (e.g., climate) while showing trade-offs on other topics.
• Impact-washing-resistant via clear accounting rules (no hiding in supply chains or behind false “positives”).

And why is this a birthday special? Because we just turned 4. 🎉

CSRD Application: Data-driven Double Materiality

Revolutionizing double materiality with a quantitative, data-driven approach that aligns with CSRD requirements and science-based thresholds.

• Addresses limited stakeholder knowledge by starting from facts.
• Ensures a complete impact view.
• Uses science-based thresholds.
• Prevents sunk costs and reduces risks.
• Data-driven by design.

Read more in our LinkedIn post and discover how thresholds guide assessments.

LinkedIn Live: Data-driven materiality
15-min presentation + 30-min Q&A
German session: Nov 20, 12:00 CET · English sessions: Nov 21, 08:00 & 16:00 UTC

What COP29 should (not) learn from Corporate GHG Accounting

Financing the transition should follow “who pays decides.” Our special report includes a scenario of the DAX40 carbon-neutrality gap.

• Corporate GHG accounting should also consider purchased emissions.
• Countries should include imported emissions and exclude exported ones.
• Read more on the “who pays decides” principle in our COP29 Special Report.

New Advisory Board Member: Torbjörn Hamnmark (WWF & Mistra)

Torbjörn Hamnmark is an experienced investment strategist. Since 2014 he has served as Head of Strategic Asset Allocation at the Swedish National Pension Fund AP3 (USD 50 bn), and is a board member of WWF Sweden and on investment committees for Mistra.

Publications & Presentations

Lead article in ESGZ: “ESG KPIs: Dangerously indispensable helpers” (with Prof. Dr. Wolfram Heger). Obtain your copy from the publisher.

Project meeting of BMBF-funded “ClimLabels” (Ruhr University Bochum)
Advisory contributions and presentations on transition finance working papers, including PI’s Science-Based Targets approach for positive impacts.

Presentations
• Circular Valley Partner Talk: “Sustainable company valuation” — risks/opportunities of new EU reporting, holistic assessment for resilience, and opportunity evaluation.
• VMV General Assembly (Metal Packaging Association): CSRD — integrating sustainability/ESG into strategy, processes, and reporting.

BVMW: Deputy Chairman of the Commission for Energy & Sustainable Management

In the commission, SME leaders develop solutions to advance the energy transition and spread sustainable business. PI has been a BVMW member since March 2021 and contributes within the sustainability expert network, including drafting position papers.