CSRD — Adoption Update

The Corporate Sustainability Reporting Directive moved into its final adoption phase. Companies should prepare for the first ESRS-based reports by aligning data owners, topic taxonomies, and documentation. We summarize what needs to be ready before year-end and what can follow in 2023.

• Define your approach to double materiality and documentation trail.
• Decide on topic taxonomy and how to separate topics from management disclosures.
• Plan your 2023 data collection and assurance workflow.

Double Materiality — From Concept to Practice

PI’s methodology starts from measured or well-evidenced impacts, then maps financial effects, and finally identifies risks & opportunities. This sequence keeps strategy and reporting aligned and reduces rework.

• Fact-first topic identification (not opinion-first).
• Consistent classification of topics, sub-topics, and disclosures.
• Traceable thresholds and assumptions for auditability.

Impact Valuation — Your Questions Answered

We answered the most frequent questions about quantifying positive and negative impacts in monetary terms: which thresholds, what prices, and how to avoid double counting. The FAQ will be published on our site.

• Use context-based thresholds (e.g., 1.5 °C, planetary boundaries).
• Separate stock vs. flow effects; track directionality and reversibility.
• Aggregate carefully across topics; document methods transparently.

Events & Training

• Webinar: “Materiality Made Practical” — live demo of PI tools and templates.
• Workshop: “From Impacts to Value & Risk” — translating results for boards and investors.

For dates and registration, write to info@positive-impacts.com.