{"id":3056,"date":"2023-06-19T10:03:13","date_gmt":"2023-06-19T08:03:13","guid":{"rendered":"https:\/\/positive-impacts.com\/?page_id=3056"},"modified":"2025-10-13T12:18:12","modified_gmt":"2025-10-13T10:18:12","slug":"csrd","status":"publish","type":"page","link":"https:\/\/positive-impacts.com\/en\/csrd\/","title":{"rendered":"Hot Topic: CSRD"},"content":{"rendered":"\n\t<section class=\"section home-hero dark\" id=\"section_236532200\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row row-collapse row-full-width align-middle\"  id=\"row-2063082888\">\n\n\t<div id=\"col-644960212\" class=\"col medium-4 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:rgb(0,0,0);\" >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1690175582\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"574\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-1024x576.png\" class=\"attachment-large size-large\" alt=\"Sustainability Regulation as a compliance trap leading to the opposite than the intention. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-1024x576.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-300x169.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-768x432.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-1536x864.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-2048x1152.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ComplianceTrap-18x10.png 18w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1690175582 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1541185598\" class=\"col medium-8 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row align-center\"  id=\"row-1636048779\">\n\n\t<div id=\"col-966657714\" class=\"col medium-9 small-10 large-9\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3173775147\" class=\"text\">\n\t\t\n<h1 class=\"uppercase\" style=\"text-align: center;\">csrd readiness<\/h1>\n<h3 style=\"text-align: center;\"><span style=\"font-size: 25px;\">A clear, data-driven approach<\/span><\/h3>\n\t\t\n<style>\n#text-3173775147 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n<p>The Corporate Sustainability Reporting Directive (CSRD) establishes new scope, standards and expectations. We turn CSRD requirements into a clear program: material topics, reliable data, board-level targets, fit-for-purpose governance, and consistent reporting \u2014 all designed to protect value and unlock opportunities.<\/p>\n<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button white lowercase\" style=\"border-radius:5px;\">\n\t\t<span>Book a CSRD-readiness call<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-1636048779 > .col > .col-inner {\n  padding: 40px 0px 20px 0px;\n}\n@media (min-width:550px) {\n  #row-1636048779 > .col > .col-inner {\n    padding: 0px 0px 0px 0px;\n  }\n}\n<\/style>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_236532200 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: #005064;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_202111219\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row\"  id=\"row-1886411971\">\n\n\t<div id=\"col-477204245\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1912721798\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1912721798 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"container section-title-container\" ><h2 class=\"section-title section-title-center\"><b aria-hidden=\"true\"><\/b><span class=\"section-title-main\" >who this is for<\/span><b aria-hidden=\"true\"><\/b><\/h2><\/div>\n<p style=\"text-align: center;\">CEOs, CFOs, boards, sustainability managers, finance &amp; reporting teams, and investors who need a practical route to compliant, defensible disclosures \u2014 without letting compliance become a strategic dead end.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_202111219 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1166210391\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row\"  id=\"row-1383838255\">\n\n\t<div id=\"col-700425397\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-4282813171\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\" style=\"text-align: center;\">Our five-step CSRD readiness approach<\/h2>\n\t\t\n<style>\n#text-4282813171 {\n  color: #ffffff;\n}\n#text-4282813171 > * {\n  color: #ffffff;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1802830037\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1802830037 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"slider-wrapper relative\" id=\"slider-1059816836\" >\n    <div class=\"slider slider-nav-dots-simple slider-nav-simple slider-nav-normal slider-nav-light slider-nav-outside slider-style-normal slider-show-nav\"\n        data-flickity-options='{\n            \"cellAlign\": \"center\",\n            \"imagesLoaded\": true,\n            \"lazyLoad\": 1,\n            \"freeScroll\": false,\n            \"wrapAround\": true,\n            \"autoPlay\": 6000,\n            \"pauseAutoPlayOnHover\" : true,\n            \"prevNextButtons\": true,\n            \"contain\" : true,\n            \"adaptiveHeight\" : true,\n            \"dragThreshold\" : 10,\n            \"percentPosition\": true,\n            \"pageDots\": true,\n            \"rightToLeft\": false,\n            \"draggable\": true,\n            \"selectedAttraction\": 0.1,\n            \"parallax\" : 0,\n            \"friction\": 0.6        }'\n        >\n        \n<div class=\"row\"  id=\"row-29304265\">\n\n\t<div id=\"col-1041493899\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-575454589\">\n\n\t<div id=\"col-955925689\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-684228456\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1499540789\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-3534346605\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Step 1 \u2014 data-driven DOUBLE Materiality, including a high-level impacts, Risks, Opportunity assessment<\/h2>\n\t\t\n<style>\n#text-3534346605 {\n  color: #005064;\n}\n#text-3534346605 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1499540789 {\n  width: 60%;\n}\n#text-box-1499540789 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-1499540789 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-684228456 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-684228456 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1178625447\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1962425852\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1962425852 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-1962425852 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>What we do<\/h2>\n<p>We run a double materiality assessment grounded in impact data, combining primary data with estimates and stakeholder input and pair it with a high-level identification of the main risks and opportunities (IRO). If you want a more granular view, we perform a targeted deep-dive on selected topics or revisit the results after STEP 2.<\/p>\n<h2>Outcome<\/h2>\n<p>A short, defensible materiality report that defines the list of reportable topics and prioritizes where to focus data collection and controls.<\/p>\n\t<div id=\"gap-951136990\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-951136990 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1178625447 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-1178625447 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-1178625447 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-29304265 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-697185372\">\n\n\t<div id=\"col-934589082\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-2129003227\">\n\n\t<div id=\"col-1563288078\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-1853245213\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-924016380\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-2667100738\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Step 2 \u2014 Data collection &amp; quantification for material topics<\/h2>\n\t\t\n<style>\n#text-2667100738 {\n  color: #005064;\n}\n#text-2667100738 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-924016380 {\n  width: 60%;\n}\n#text-box-924016380 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-924016380 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-1853245213 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-1853245213 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-817092580\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1164994430\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1164994430 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-1164994430 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>What we do<\/h2>\n<p>For each material topic we design pragmatic data collection, combining proprietary AI tools with available IT systems, source mapping and calculation rules (aligned with ESRS requirements), and run the required quantification so figures are auditable and traceable. We also finalize the risk &amp; opportunity assessment with quantified inputs.<\/p>\n<h2>Outcome<\/h2>\n<p>A documented dataset and audit trail, plus quantified risk\/opportunity inputs that feed disclosure tables and financial analysis. Optionally complemented by a forecast.\u00a0<\/p>\n\t<div id=\"gap-1402235745\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1402235745 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-817092580 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-817092580 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-817092580 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-697185372 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-588706469\">\n\n\t<div id=\"col-385563632\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-893182972\">\n\n\t<div id=\"col-756632236\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-2056188047\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-945148872\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-3074173867\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Step 3 \u2014 Board decisions &amp; target setting<\/h2>\n\t\t\n<style>\n#text-3074173867 {\n  color: #005064;\n}\n#text-3074173867 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-945148872 {\n  width: 60%;\n}\n#text-box-945148872 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-945148872 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-2056188047 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-2056188047 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1566691772\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-291136071\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-291136071 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-291136071 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>What we do<\/h2>\n<p>We prepare concise board materials that translate impacts and quantified risks into target options (ambition levels, KPIs, timelines) and a clear recommendation for board approval.<\/p>\n<h2>Outcome<\/h2>\n<p>Board-approved targets and an approved disclosure direction that align ambition with strategic risk tolerance and capital planning.<\/p>\n\t<div id=\"gap-1771501636\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1771501636 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1566691772 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-1566691772 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-1566691772 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-588706469 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-482516089\">\n\n\t<div id=\"col-166324733\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-1844345855\">\n\n\t<div id=\"col-918495480\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-1054534647\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1286236985\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-2843039258\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Step 4 \u2014 Governance, processes &amp; financing integration<\/h2>\n\t\t\n<style>\n#text-2843039258 {\n  color: #005064;\n}\n#text-2843039258 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1286236985 {\n  width: 60%;\n}\n#text-box-1286236985 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-1286236985 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-1054534647 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-1054534647 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-724231032\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1660781840\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1660781840 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-1660781840 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>What we do<\/h2>\n<p>We specify what must change in governance, internal controls, data flows, and financing to operationalize the decisions and targets set by the top management\u2014 for example: board oversight clauses, internal reporting KPIs, assurance controls, and ESG-linked financing triggers. We design the operating model to sustain compliance and decision quality in a way that fits the chosen strategy.<\/p>\n<h2>Outcome<\/h2>\n<p>A fit-for-purpose governance model, reporting processes and a prioritized implementation roadmap. (This is where Impact and Value &amp; Risk outputs become operational inputs.)<\/p>\n\t<div id=\"gap-985652725\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-985652725 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-724231032 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-724231032 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-724231032 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-482516089 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-1667822545\">\n\n\t<div id=\"col-1697818299\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-collapse align-middle\"  id=\"row-542333907\">\n\n\t<div id=\"col-1968874807\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n  <div class=\"banner has-hover\" id=\"banner-2065313277\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-396468667\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div id=\"text-15819250\" class=\"text\">\n\t\t\n<h2 class=\"uppercase\">Step 5 \u2014 Internal and external communication<\/h2>\n\t\t\n<style>\n#text-15819250 {\n  color: #005064;\n}\n#text-15819250 > * {\n  color: #005064;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-396468667 {\n  width: 60%;\n}\n#text-box-396468667 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-396468667 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-2065313277 {\n  padding-top: 200px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-2065313277 {\n    padding-top: 350px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-120041950\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-717324940\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-717324940 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-717324940 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>What we do<\/h2>\n<p>We convert technical outputs into consistent internal communication packs and external disclosures (ESRS-aligned reporting tables, management narrative, investor Q&amp;A). We also can support you in the assurance process and communications plan to reduce investor friction.<\/p>\n<h2>Outcome<\/h2>\n<p>Compliant, audit-ready disclosures and a clear external story that protects credibility and supports capital and commercial objectives that is consistently following a clear strategy<\/p>\n\t<div id=\"gap-1555771917\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1555771917 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-120041950 > .col-inner {\n  padding: 10px 10% 10px 10%;\n}\n@media (min-width:550px) {\n  #col-120041950 > .col-inner {\n    padding: 30px 10% 30px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-120041950 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-1667822545 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n     <\/div>\n\n     <div class=\"loading-spin dark large centered\"><\/div>\n\n\t<\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1166210391 {\n  padding-top: 40px;\n  padding-bottom: 40px;\n  background-color: #005064;\n}\n@media (min-width:850px) {\n  #section_1166210391 {\n    padding-top: 60px;\n    padding-bottom: 60px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #compliancepitfalls\" data-bullet=\"false\" data-link=\"#compliancepitfalls\" data-title=\"Compliance pitfalls\"><a name=\"compliancepitfalls\"><\/a><\/span>\n\n\t<section class=\"section\" id=\"section_491240171\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row align-center\"  id=\"row-1144960825\">\n\n\t<div id=\"col-1929606402\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-1867886025\" class=\"text\">\n\t\t\n<h2 style=\"font-size: 200%;\">The pitfalls of an only-compliance approach<\/h2>\n<h5><\/h5>\n\t\t\n<style>\n#text-1867886025 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-small\"  id=\"row-685797764\">\n\n\t<div id=\"col-803280536\" class=\"col medium-2 small-4 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_998638670\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"984\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-984x1024.png\" class=\"attachment-large size-large\" alt=\"We have witnessed to us that their NFRD report (successor of the CSRD) was &quot;Only PR&quot;, meaning that the communicated impression was not mirrored by general business processes, activities and decisions. While the ESRS are being currently updated, it can be expected that such approaches will become more difficult to follow. However, the main pitfall is a different one: Imagine the employees finding out that the sustainability reporting is &quot;Only PR&quot;? The likelihood of this having a negative impact on the culture of the organization is high, with potential new risks in the field of bribery and corruption. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-984x1024.png 984w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-288x300.png 288w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-768x799.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR-12x12.png 12w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/OnlyPR.png 1392w\" sizes=\"auto, (max-width: 984px) 100vw, 984px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_998638670 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-87461006\" class=\"col medium-2 small-4 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1229824365\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"985\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent-985x1024.png\" class=\"attachment-large size-large\" alt=\"The complex, not always logical and partially inconsistent regulatory requirements could lead to inconsistent management approaches that only cost time and money. We have identified five different strategies (approaches) why the investments into a sustainability management could make business sense, along with five different ways of implementation. Any approach that lacks a clear strategy is doomed to produce only costs and time lost.\u00a0 PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent-985x1024.png 985w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent-289x300.png 289w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent-768x798.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent-12x12.png 12w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Inconsistent.png 1393w\" sizes=\"auto, (max-width: 985px) 100vw, 985px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1229824365 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-974186833\" class=\"col medium-2 small-4 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1279138531\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"984\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-984x1024.png\" class=\"attachment-large size-large\" alt=\"Finally, being lost in translation could lead to two extremes:1. Doing everything that needs to be done to make the auditor happy and comply 2. Misunderstanding the compliance exercise and applying a strategy that does not fit the business model, risk and opportunity profile of the organization The first one may lead to missed opportunities and \u000boverlooked business risks and the second one to overhead costs that lack respective returns. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-984x1024.png 984w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-288x300.png 288w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-768x799.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy-12x12.png 12w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/NoStrategy.png 1392w\" sizes=\"auto, (max-width: 984px) 100vw, 984px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1279138531 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large\"  id=\"row-1618809631\">\n\n\t<div id=\"col-1052566692\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n<h3>Pitfall 1 &#8220;Only PR&#8221;<\/h3>\n<p>We have seen companies treat their NFRD report (predecessor of the CSRD) as &#8220;Only PR&#8221;, meaning that the communicated impression was not mirrored by general business processes, activities and decisions. While the ESRS are being currently updated, it can be expected that such approaches will become more difficult to follow. However, the main pitfall is a different one: Imagine the employees finding out that the sustainability reporting is &#8220;Only PR&#8221;? The likelihood of this having a negative impact on the culture of the organization is high, with potential new risks in the field of bribery and corruption.<\/p>\n\t<div id=\"gap-1102031060\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1102031060 {\n  padding-top: 0px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-53066943\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n<h3>Pitfall 2 Inconsistent Approaches<\/h3>\n<p>The complex, not always logical and partially inconsistent regulatory requirements could lead to inconsistent management approaches that only cost time and money. We have identified five different strategies (approaches) why the investments into a sustainability management could make business sense, along with five different ways of implementation. Any approach that lacks a clear strategy is doomed to produce only costs and time lost.\u00a0<\/p>\n\t<div id=\"gap-1021155267\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1021155267 {\n  padding-top: 0px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1756566366\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n<h3>Pitfall 3 No or the wrong Strategy<\/h3>\n<p>Finally, being lost in translation could lead to two extremes:<br \/>1. Doing everything that needs to be done to make the auditor happy and comply<\/p>\n<p>2. Misunderstanding the compliance exercise and applying a strategy that does not fit the business model, risk and opportunity profile of the organization<\/p>\n<p>The first one may lead to missed opportunities and \u000boverlooked business risks and the second one to overhead costs that lack respective returns.\u00a0<\/p>\n\t<div id=\"gap-1464037940\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1464037940 {\n  padding-top: 0px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_491240171 {\n  padding-top: 130px;\n  padding-bottom: 130px;\n  background-color: #ffffff;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1351899781\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row align-center\"  id=\"row-495318018\">\n\n\t<div id=\"col-78838530\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box circle icon-box-center text-center\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\t<div id=\"gap-893494036\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-893494036 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1568433555\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1568433555 {\n  padding-top: 10px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-78838530 > .col-inner {\n  margin: -60px 0px 60px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1351899781 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: #f0f0f0;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_341378812\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\t<div id=\"gap-763147747\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-763147747 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-center\"  id=\"row-1170356370\">\n\n\t<div id=\"col-303268668\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box circle icon-box-center text-center\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\t<div id=\"gap-1053641779\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1053641779 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-50487945\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-50487945 {\n  padding-top: 10px;\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Each organization is different. We quickly understand where you are and what the next steps forward are.<\/h2>\n\t<div id=\"gap-1165404997\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1165404997 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-728132260\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-728132260 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button secondary is-outline is-large lowercase\" style=\"border-radius:4px;\">\n\t\t<span>Request a CSRD propsal<\/span>\n\t<\/a>\n\n\t<div id=\"gap-1850625701\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1850625701 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-303268668 > .col-inner {\n  margin: -60px 0px 60px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_341378812 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: #f0f0f0;\n}\n<\/style>\n\t<\/section>\n\t\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-blank.php","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"PI ESG\/sustainability integration consulting follows the PI Strategy Approach, tailored to the ambition level & based on the PI Analysis Framework.","_seopress_robots_index":"","footnotes":""},"class_list":["post-3056","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/3056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/comments?post=3056"}],"version-history":[{"count":49,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/3056\/revisions"}],"predecessor-version":[{"id":5704,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/3056\/revisions\/5704"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/media?parent=3056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}