Our expertise is combining societal with the business perspective

Societal perspective

Impacts on society PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

Measuring the positive and negative impacts organizations or portfolios have on climate, biodiversity, health, people, and society.

Business perspective

Sustainability/impacts can make a positive contribution to value, reduce risks, but also lead to new costs and risks. PI Impact Accounting Framework, Impact Accounting Standard PI Value & Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert & Risiko Rahmenwerk, PI Strategie Rahmenwerk

Linking those impacts to financial effects, risks, and opportunities — and translating them into strategy, aligned governance, and value creation.

Bringing these perspectives together gives leaders a complete view: not just how to report on sustainability, but how it truly matters — to society, to strategy, and to financial performance in the short, mid, and long term. This integrated, impact-washing-free lens is what sets Positive Impacts apart, enabling decisions that create both positive impacts and positive returns.

Expertise rooted in research & practice.

Positive Impacts was founded to bridge the gap between sustainability science and strategic decision-making. Our interdisciplinary team combines backgrounds in finance, environmental science, policy, and corporate strategy.

We work with leading organizations, investors, and institutions to align sustainability and performance – helping decision-makers translate complexity into clarity.

THE PI TEAM

Martin new

“From voluntary engagements to building a career advising organizations, sustainability has been my life’s mission for almost 30 years. I truly believe that the way to a sustainable economy is a thoughtful integration into business strategies, while challenging the (political) conditions around it. I founded positive impacts (PI) to focus on further developing viable concepts that will support organizations on that path, leveraging my experience and network to maximize ‘positive impacts’.”

Martin G. Viehöver
Founder & CEO

Dr. Heger is a recognized expert in corporate responsibility and sustainability. From 1999 till recently, he has been developing and supervising the sustainability management of Mercedes-Benz Group AG as a senior manager. He has also been part of the UN Global Compact steering committee since 2006 and a long-term sponsor of the Human Rights Project Group at econsense. His experience and expertise in sustainability management – in particular on strategy implementation, reporting, human rights and stakeholder management -. together with his full support of the PI consultancy approach make him the perfect Director at PI.

Dr. Wolfram Heger
Director

David Kofler is a Software Engineer at Dextra Rechtsschutz, Switzerland, who is working on data driven optimizations for all aspects of the insurance workflow and developed a machine learning application solution for automated insurance claims classification. After studying Technical Mathematics at the Vienna University of Technology and completing his Master of Science ETH in Mathematics at ETH Zürich, he worked as a Machine Learning Engineer before transitioning over to Dextra. David supports PI in all analytical processes within the PI services.

David Kofler
Manager

Myrna van Vliet

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Myrna van Vliet
Senior Consultant

Chetna Jain

Chetna Jain brings several years of experience with more than 3000 ESG assessments and 2700 quality checks across several sectors. She has experience working on various ESG certifications and international frameworks such as GRI, SASB (now VRF), TCFD, UNPRI, UN SDGs. She worked as an ESG Research Lead at sustainometric, where she also analyzed and managed projects on impact and materiality assessment for PI. Her core skills include project management, team management, assuring work quality, and client interactions.

Chetna Jain
Analyst

“From voluntary engagements to building a career advising organizations, sustainability has been my life’s mission for almost 30 years. I truly believe that the way to a sustainable economy is a thoughtful integration into business strategies, while challenging the (political) conditions around it. I founded positive impacts (PI) to focus on further developing viable concepts that will support organizations on that path, leveraging my experience and network to maximize ‘positive impacts’.”

Martin G. Viehöver
Founder & CEO

Dr. Heger is a recognized expert in corporate responsibility and sustainability. From 1999 till recently, he has been developing and supervising the sustainability management of Mercedes-Benz Group AG as a senior manager. He has also been part of the UN Global Compact steering committee since 2006 and a long-term sponsor of the Human Rights Project Group at econsense. His experience and expertise in sustainability management – in particular on strategy implementation, reporting, human rights and stakeholder management -. together with his full support of the PI consultancy approach make him the perfect Director at PI.

Prof. Dr. Wolfram Heger Director

David Kofler is a Software Engineer at Dextra Rechtsschutz, Switzerland, who is working on data driven optimizations for all aspects of the insurance workflow and developed a machine learning application solution for automated insurance claims classification. After studying Technical Mathematics at the Vienna University of Technology and completing his Master of Science ETH in Mathematics at ETH Zürich, he worked as a Machine Learning Engineer before transitioning over to Dextra. David supports PI in all analytical processes within the PI services.

David Kofler
Manager

Myrna van Vliet

Myrna has been a very valuable asset to our team at PI since 2020. With a solid academic foundation, she attained her MSc in Strategic Management from the Rotterdam School of Management and the University of Sydney. Her expertise lies in strategy development and implementation. Myrna comprehensively understands the intersection between sustainability and business imperatives, consistently identifying opportunities for mutual benefit. Her commitment to creating win-win strategies underscores her dedication to fostering sustainable growth and organizational success.

Myrna van Vliet Senior Consultant

Chetna Jain brings several years of experience with more than 3000 ESG assessments and 2700 quality checks across several sectors. She has experience working on various ESG certifications and international frameworks such as GRI, SASB (now VRF), TCFD, UNPRI, UN SDGs. She worked as an ESG Research Lead at sustainometric, where she also analyzed and managed projects on impact and materiality assessment for PI. Her core skills include project management, team management, assuring work quality, and client interactions.

Chetna Jain Research lead

ADVISORY BOARD

Our advisory board and leadership team bring global experience across industries, financial systems, and sustainability frameworks. Their shared vision: to make impact-based management the standard for resilient business.

Klaus-Michael Ahrend

Klaus-Michael Ahrend is member of the HEAG Executive Board since 2008. He is part of numerous supervisory bodies, advisory boards, and associations of the municipal economy. He is also a lecturer in energy economics and corporate governance and an honorary professor at Darmstadt University of Applied Sciences. After studying business administration at the University of St. Gallen and completing his doctorate at the University of Trier, he worked as a management consultant at Accenture. He then took over management tasks at the municipal utilities in Offenbach.

Prof. Dr. Klaus-Michael Ahrend
Heag Holding AG

Lewis Akenji is Managing Director of Hot or Cool Institute, a Berlin based think-tank that helps organizations design science-based solutions to climate change. He is the former Executive Director of SEED, a UN partnership promoting entrepreneurship for sustainable development, and Director for Sustainable Consumption and Production at the Institute for Global Environmental Strategies in Japan. He has a MSc. in Sustainable Resource Management and a PhD in Political Economy.

Dr. Lewis Akenji
Hot or Cool Institute

As a full professor at the School of Business, Economics and Social Science of University of Hamburg and Senior Fellow at the Center for Sustainable Finance and Private Wealth of University of Zurich, Timo Busch teaches courses on corporate sustainability, business strategy & the environment, and sustainable finance. He also is a member of the steering committee on the Science Platform Climate Protection advising the German government.

Prof. Dr. Timo Busch
University of Hamburg

Todd Cort holds several positions at Yale University. He is a Lecturer in Sustainabliity at the Yale School of Management, Faculty Co-Director of the Yale Center for Business and Environment and Faculty Co-Director of the Yale Initiative on Sustainable Finance. His teaching and research focus on the barriers to moving capital (either corporate or investor) to more sustainable investments, with an emphasis on ESG metrics, corporate ESG strategy and investor strategies to evaluate and integrate financially-material aspects of ESG data.

Dr. Todd Cort
Yale University

André Habisch

Andre Habisch serves as full professor of Social Ethics and Social Policy at the Catholic University Eichstätt-Ingolstadt’s Faculty of Business and Economics, where he also coordinates the MA program for Entrepreneurship and Innovation. His research covers sustainability reporting, sustainable consumption, business ethics, sustainable finance, practical wisdom etc. Moreover, he volunteers as Chairman of the Board of Trustees of Bayer Cares Foundation and as Scientific Advisor of the Union of Catholic Entrepreneurs (Cologne).

Prof. Dr. André Habisch
University Eichstaett-Ingolstadt

 

Thomas Müller-Kirschbaum

Thomas Müller-Kirschbaum has 30+ years top management experience with Henkel in the areas R&D, production and supply chain as well as sustainability and innovation. As co-chair of the Sustainability Council he was responsible for the global sustainability strategy including an early commitment to climate neutrality and circular economy. Thomas now acts as independent expert and advisor for industry and science, e.g. the Fraunhofer CCPE, the Circular Valley Foundation, the AEPW and the CEID. He teaches innovation management at the Niederrhein University of Applied Science.

Prof. Dr. Thomas Müller-Kirschbaum

Prita Leenheer

Prita Leenheer has 30 years of experience in a range of industries executing PR, marketing strategies and unique experiences across the globe. Her strengths lie in handling marketing budgets and developing new revenue streams and markets by thinking out of the box. Using her global partnerships and networks, Prita launched Earth 300, the largest sustainability & climate change multidisciplinary platform to the world in a well-orchestrated PR launch event in March 2021.

Prita S Leenheer-Mathur
Earth 300

Bremley Lyngdoh is the Founder & CEO of Worldview Impact Foundation. He is a climate change and sustainable development professional with over 20 years of experience working with the public and private sector. He has developed a range of innovative projects in Asia, Africa and South America, aimed at producing ecologically sound and economically viable activities, contributing directly to reducing rural poverty, and generating productive sustainable livelihoods for vulnerable local communities.

Dr. Bremley Lyngdoh
Worldview Impact Foundation

Ms. Rademacher has been working as CFO in several companies, especially in the advertising and media industry and as a financial advisor for several media and retail companies for more than 20 years. She is currently the CFO of Markenfilm GmbH & Co. KG, European largest TVC production company. Throughout her career she has been responsible for Finance, HR and IT both in Germany and entities across Europe and Asia. She holds a degree in Business Administration and an MBA from Mannheim Business school with specialization in Finance, Accounting, Negotiation, Managerial Economics, Strategy and European Law.

Tina Rademacher

Philipp Willigmann is a recognized strategic growth transformation leader, bringing extensive experience in helping some of the world’s largest organizations undergo complex change efforts in the midst of great disruption. Philipp serves as Vice President Corporate Strategy at a sustainable, smart infrastructure multinational and is the Founder of U-Path.com, a leadership coaching and early-stage investment firm focused on sustainability. Previously he served as an Associate Principle with Monitor Deloitte and was the Co-Founder of Deloitte’s Global Future of Mobility Practice.

Philipp Willigmann

Klaus-Michael Ahrend is member of the HEAG Executive Board since 2008. He is part of numerous supervisory bodies, advisory boards, and associations of the municipal economy. He is also a lecturer in energy economics and corporate governance and an honorary professor at Darmstadt University of Applied Sciences. After studying business administration at the University of St. Gallen and completing his doctorate at the University of Trier, he worked as a management consultant at Accenture. He then took over management tasks at the municipal utilities in Offenbach.

Prof. Dr. Klaus-Michael Ahrend
Heag Holding AG

Andre Habisch serves as full professor of Social Ethics and Social Policy at the Catholic University Eichstätt-Ingolstadt’s Faculty of Business and Economics, where he also coordinates the MA program for Entrepreneurship and Innovation. His research covers sustainability reporting, sustainable consumption, business ethics, sustainable finance, practical wisdom etc. Moreover, he volunteers as Chairman of the Board of Trustees of Bayer Cares Foundation and as Scientific Advisor of the Union of Catholic Entrepreneurs.

Prof. Dr. André Habisch
University Eichstätt-Ingolstadt

Todd Cort holds several positions at Yale University. He is a Lecturer in Sustainabliity at the Yale School of Management, Faculty Co-Director of the Yale Center for Business and Environment and Faculty Co-Director of the Yale Initiative on Sustainable Finance. His teaching and research focus on the barriers to moving capital (either corporate or investor) to more sustainable investments, with an emphasis on ESG metrics, corporate ESG strategy and investor strategies to evaluate and integrate financially-material aspects of ESG data.

Dr. Todd Cort
Yale University

Torbjörn Hamnmark has an MBA in Finance and International Business and an Executive MBA in Leading Innovation and has worked in banking and institutional investment management. He is an experienced investment strategist and team leader and today is an advisor to large asset owners. For the past 15 years, he has been with the Swedish National Pension Fund AP3, a USD 50 Billion pension fund serving as a buffer fund in the state income pension system. Since 2014, he has been Head of Strategic Asset Allocation. Torbjörn is also a member of the board of WWF Sweden and the investment committees for Mistra.

Torbjörn Hamnmark
WWF and Mistra Sweden

 

Thomas Müller-Kirschbaum has 30+ years top management experience with Henkel in the areas R&D, production and supply chain as well as sustainability and innovation. As co-chair of the Sustainability Council he was responsible for the global sustainability strategy including an early commitment to climate neutrality and circular economy. Thomas now acts as independent expert and advisor for industry and science, e.g. the Fraunhofer CCPE, the Circular Valley Foundation, the AEPW and the CEID. He teaches innovation management at the Niederrhein University of Applied Science.

Prof. Dr. Thomas Müller-Kirschbaum

Prita Leenheer has 30 years of experience in a range of industries executing PR, marketing strategies and unique experiences across the globe. Her strengths lie in handling marketing budgets and developing new revenue streams and markets by thinking out of the box. Using her global partnerships and networks, Prita launched Earth 300, the largest sustainability & climate change multidisciplinary platform to the world in a well-orchestrated PR launch event in March 2021.

Prita S Leenheer-Mathur
Earth 300

Bremley Lyngdoh is the Founder & CEO of Worldview Impact Foundation. He is a climate change and sustainable development professional with over 20 years of experience working with the public and private sector. He has developed a range of innovative projects in Asia, Africa and South America, aimed at producing ecologically sound and economically viable activities, contributing directly to reducing rural poverty, and generating productive sustainable livelihoods for vulnerable local communities.

Dr. Bremley Lyngdoh
Worldview Impact Foundation

Ms. Rademacher has been working as CFO in several companies, especially in the advertising and media industry and as a financial advisor for several media and retail companies for more than 20 years. She is currently the CFO of Markenfilm GmbH & Co. KG, European largest TVC production company. Throughout her career she has been responsible for Finance, HR and IT both in Germany and entities across Europe and Asia. She holds a degree in Business Administration and an MBA from Mannheim Business school with specialization in Finance, Accounting, Negotiation, Managerial Economics, Strategy and European Law.

Tina Rademacher

Philipp Willigmann is a recognized strategic growth transformation leader, bringing extensive experience in helping some of the world’s largest organizations undergo complex change efforts in the midst of great disruption. Philipp serves as Vice President Corporate Strategy at a sustainable, smart infrastructure multinational and is the Founder of U-Path.com, a leadership coaching and early-stage investment firm focused on sustainability. Previously he served as an Associate Principle with Monitor Deloitte and was the Co-Founder of Deloitte’s Global Future of Mobility Practice.

Philipp Willigmann

 

Trusted by organizations shaping sustainable transformation.

We collaborate with organizations, investors, and policymakers advancing impact-based performance management.
Our work has been featured in leading sustainability forums and publications.

 

“Martin is a top expert in sustainability matters. His passion for this topic as well as his extensive knowledge on how companies can become more sustainable make him a highly valuable consultant.” 

Kyra Constanze Pauly
Head of Sustainability Strategy & Impact Programs, Bayer

“With the support of Positive Impacts, Deutsche GigaNetz has created a comprehensive and sound Risk Register within a very short time. Thanks to the competent, flexible and pleasant cooperation, we now have an even better understanding of risks and risk mitigation for the company.” 

Mirko Jerrentrup
CFO Deutsche GigaNetz GmbH

“Positive impacts (PI) supported ams OSRAM in developing a sound materiality assessment, which forms the basis for our sustainability strategy and reporting.”

Gerhard Mair
Expert Responsible Business and Sustainability, ams-OSRAM Group

“The PI strategy benchmark offered high value for money. It offers new perspectives for leaders and managers passionate to drive their organization to a higher incorporation of sustainability in their processes and management systems.”

Dr. Andreas Nordheider
Head of Strategy &amp; Projects, Evonik Nutrition &amp; Care</span>

“Positive Impacts can also help SMEs to integrate sustainability into their business. Despite our more than ten years of experience in the subject, the PI framework was able to show us gaps and solutions.”

Ralf Hellmann
CEO, Dibella

“PI offers a holistic approach for integrating sustainability into strategy development. It is a sophisticated process that identify new perspectives, ensures a strategic fit, and guides a practical realization in the organization’s processes, management, and business.”

Christian Dörr
Head of Sustainability, Evonik Nutrition &amp; Care

“The team not only impressed us with their specialist knowledge, but also with their genuine passion and commitment and, together with us, developed a holistic approach that goes far beyond mere compliance. Thanks to the tailor-made, integrative approach and the always solution-oriented way of working, the collaboration was not only a lot of fun, but also created measurable added value.”

Leonie Gerber
ESG Coordinator, H-Hotels.com

“We have been working with Mr. Viehöver for many years and now had a very good experience with his team at positive impacts (PI) as well.”

Dr. Bernd Pütter
SVP Corporate Communications, HOCHTIEF

“Positive Impacts’ sustainability strategy assessment clearly stands out from usual benchmarks and has given us valuable new input for further sustainability strategy development.”

Stefan Seidel
Head of Corporate Sustainability, PUMA</span>

“We have defined our level of ambition with regard to sustainability using the sound PI methods and analyses – an important step in developing an adequate sustainability strategy.”

Caterina Rahms
Specialist ESG and Policies, GigaNetz GmbH

 

Handelsblatt Coverages
Handelsblatt Business Briefing from 08.04.2022: Consistent ESG strategies strengthen financial result:

“up to 29 percent of corporate financial results measured by earnings per share are determined by sustainability strategy and its quality“ (own translation)

Handelsblatt Business Briefing from 14.10.2022: Company’s societal profits and losses monetizable

„While all companies generated an average societal value contribution of 62 cents in 2019 (…), they also generated 38 cents of societal costs” (own translation)

Börsen-Zeitung Coverages
Börsen-Zeitung from 25.04.2022: Study shows high influence of ESG

“20% to 29% of corporate financial performance (CFP) could be explained by corporate sustainability strategy performance (CSSP)” (own translation)

Börsen-Zeitung Podcast on sustainable investing

„The bottom line is that 20 of these 100 companies in the sample generated societal profits“ (own translation)

Tagesspiegel Background Coverages
Tagesspiegel Background Sustainable Finance from 12.05.2022: Sustainability strategy boosts financial performance

„Financial performance can be maximized by choosing the highest possible ambition, reducing inconsistencies, and improving sustainability performance“ (own translation)

Tagesspiegel Background Sustainable Finance from 27.06.2022: Only one company relies on double materiality

“Only one company uses double materiality”

Tagesspiegel Background Sustainable Finance from 10.11.2022: Expressing environmental impacts in monetary terms

„In Positive Impacts’ methodology, there is a “societal value” and a “societal gain/loss.” The externalities are offset against sales in the case of the former, and against taxes paid in the case of the latter – after all, these are the only services financed for the general public.” (own translation)

Forum Nachhaltig Wirtschaften Coverages
Forum Nachhaltig Wirtschaften 02/2022: Consistent action pays off

„Consistent ESG strategies strengthen financial results” (own translation)

Forum Nachhaltig Wirtschaften 04/2022: Double dividend through sustainability

„Less than 7% of the sustainability ambitions and the quality of sustainability management (can be) explained by the financial performance of the previous year. They were therefore more than 93% a management decision“ (own translation)

Turn sustainability into a strategic advantage

Contact us to discuss how Positive Impacts can support your organization in aligning sustainability, risk, and value creation.

Get in touch