{"id":4191,"date":"2025-09-01T12:08:40","date_gmt":"2025-09-01T10:08:40","guid":{"rendered":"https:\/\/positive-impacts.com\/?page_id=4191"},"modified":"2025-10-30T13:10:10","modified_gmt":"2025-10-30T12:10:10","slug":"value-risk","status":"publish","type":"page","link":"https:\/\/positive-impacts.com\/en\/value-risk\/","title":{"rendered":"Value &#038; Risk"},"content":{"rendered":"\n\t<section class=\"section\" id=\"section_1770565341\">\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-793267911\">\n\n\t<div id=\"col-1425033439\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:rgb(240, 240, 240);\" >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1689892178\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1689892178 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-center\"  id=\"row-972849317\">\n\n\t<div id=\"col-387830333\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-1399316606\" class=\"text\">\n\t\t\n<h1 class=\"uppercase\">VALUE &amp; RISK<\/h1>\n<h6>for organizations, Investments &amp; projects<\/h6>\n\t\t\n<style>\n#text-1399316606 {\n  font-size: 1.75rem;\n}\n@media (min-width:550px) {\n  #text-1399316606 {\n    font-size: 2.25rem;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<p><em><span style=\"font-size: 18px;\"><strong>Changing the perspective: Understand how societal impacts affect your financials \u2013 and what you can do about it<\/strong><\/span><\/em><\/p>\n<p><em><span style=\"font-size: 18px;\">Impacts can <strong>create and preserve financial value<\/strong> or <strong>erode it<\/strong>. We help you analyze the effects of impacts on both <strong>backward-looking financial results<\/strong> and <strong>forward-looking opportunity\/risk scenarios<\/strong>, so you can design your strategy accordingly. <\/span><\/em><\/p>\n\t<div id=\"gap-969925235\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-969925235 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-969925235 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-387830333 > .col-inner {\n  padding: 30px 5% 30px 5%;\n}\n@media (min-width:550px) {\n  #col-387830333 > .col-inner {\n    padding: 50px 10% 50px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-387830333 > .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\t<div id=\"col-984987938\" 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 class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1945886906\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner image-cover dark\" style=\"padding-top:700px;\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"574\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_-Landscape_EN-1024x576.png\" class=\"attachment-large size-large\" alt=\"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 &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\/ValueRisk_-Landscape_EN-1024x576.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_-Landscape_EN-300x169.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_-Landscape_EN-768x432.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_-Landscape_EN-1536x864.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_-Landscape_EN-2048x1152.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_-Landscape_EN-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_1945886906 {\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<style>\n#row-793267911 > .col > .col-inner {\n  background-color: rgb(240, 240, 240);\n}\n<\/style>\n<\/div>\n\n\t<section class=\"section\" id=\"section_499020382\">\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 id=\"page-header-1583887474\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-top text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            Explore value &amp; risk through impacts          <\/h1>\n        <\/div>\n                    <div class=\"title-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-1583887474 .page-title-inner {\n  min-height: 10px;\n}\n#page-header-1583887474 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t\t<\/div>\n\n\t\t\n<style>\n#section_499020382 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: rgb(250, 250, 250);\n}\n<\/style>\n\t<\/section>\n\t\n<div class=\"row align-equal row-box-shadow-2-hover\"  id=\"row-643082581\">\n\n\t<div id=\"col-61799240\" class=\"col medium-6 small-12 large-4\"  data-animate=\"bounceInUp\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<a class=\"plain\" href=\"#\" >\t<div class=\"icon-box featured-box 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=\"text-5571057\" class=\"text\">\n\t\t\n<h3><a href=\"https:\/\/positive-impacts.com\/value-risk\/#valueriskframework\"><strong>The PI Value &amp; Risk Framework<\/strong><\/a><\/h3>\n<p>Explore the world&#8217;s first comprehensive and integrated IRO framework, allowing you to quantify actual financial effects, risks, opportunities, and measures ROI driven by Impacts<br \/>\n\t\t\n<style>\n#text-5571057 {\n  color: rgb(0,0,0);\n}\n#text-5571057 > * {\n  color: rgb(0,0,0);\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t<\/a>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-553305332\" class=\"col medium-6 small-12 large-4\"  data-animate=\"bounceInUp\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<a class=\"plain\" href=\"#\" >\t<div class=\"icon-box featured-box 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=\"text-2406840509\" class=\"text\">\n\t\t\n<h3><a href=\"https:\/\/positive-impacts.com\/value-risk\/#financialeffects\"><strong>Measure actual financial effects\u00a0<\/strong><\/a><\/h3>\n<p>Quantifying sustainability effects on your P&amp;L statement and balance sheet through both <em>value creation and value protection<\/em><\/p>\n\t\t\n<style>\n#text-2406840509 {\n  color: rgb(0,0,0);\n}\n#text-2406840509 > * {\n  color: rgb(0,0,0);\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t<\/a>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-209947624\" class=\"col medium-6 small-12 large-4\"  data-animate=\"bounceInUp\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<a class=\"plain\" href=\"#\" >\t<div class=\"icon-box featured-box 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<h3><a href=\"https:\/\/positive-impacts.com\/value-risk\/#risks\"><strong>Identify and assess risks, and the ROI of mitigation measures<\/strong><\/a><\/h3>\n<p>Identify, evaluate, and quantify financial risks driven by impacts and the return on investment of mitigation measures <em>(value protection)<\/em><\/p>\n\t\t<\/div>\n\t<\/div>\n\t<\/a>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1616952001\" class=\"col medium-6 small-12 large-4\"  data-animate=\"bounceInUp\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<a class=\"plain\" href=\"#\" >\t<div class=\"icon-box featured-box 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<h3><a href=\"https:\/\/positive-impacts.com\/value-risk\/#opportunities\"><strong>Identify and assess opportunities<\/strong><\/a><\/h3>\n<p>Identifying innovation and growth potentials through sustainability <em>(value creation)<\/em><\/p>\n\t\t<\/div>\n\t<\/div>\n\t<\/a>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1291174512\" class=\"col medium-6 small-12 large-4\"  data-animate=\"bounceInUp\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<a class=\"plain\" href=\"#\" >\t<div class=\"icon-box featured-box 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<h3><a href=\"https:\/\/positive-impacts.com\/value-risk\/#monitoring\"><strong>Transition processes to continuous monitoring<\/strong><\/a><\/h3>\n<p>Set up a fit-for-purpose tracking of the <em>value creation and protection<\/em> contributions of actions, and if relevant, their impacts<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<\/a>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1177111572\" class=\"col medium-6 small-12 large-4\"  data-animate=\"bounceInUp\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<a class=\"plain\" href=\"#\" >\t<div class=\"icon-box featured-box 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<h3><a href=\"https:\/\/positive-impacts.com\/value-risk\/#financialmateriaity\"><strong>Financial materiality<\/strong><\/a><\/h3>\n<p>Apply a cutting-edge approach to assessing the financial materiality of sustainability topics in a manner that aligns with the maturity of your processes (delivers best results in conjunction with our impact materiality assessment)<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<\/a>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2013789301\" class=\"col medium-6 small-12 large-12\"  data-animate=\"bounceInUp\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<a class=\"plain\" href=\"#\" >\t<div class=\"icon-box featured-box 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<h3><a href=\"https:\/\/positive-impacts.com\/value-risk\/#Services\" data-wplink-edit=\"true\"><b>How we support<\/b><\/a><\/h3>\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\">Impacts-to-financials translation<\/li>\n<li style=\"text-align: left;\">Risk quantification and scenario analysis<\/li>\n<li style=\"text-align: left;\">Materiality informed by financial consequences<\/li>\n<li style=\"text-align: left;\">Stress testing and portfolio optimization<\/li>\n<li style=\"text-align: left;\">Board-ready value and risk reporting<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t<\/a>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-643082581 > .col > .col-inner {\n  padding: 40px 40px 40px 40px;\n  background-color: rgb(255,255,255);\n  border-radius: 20px;\n}\n<\/style>\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1770565341 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: rgb(240, 240, 240);\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #valueriskframework\" data-bullet=\"true\" data-link=\"#valueriskframework\" data-title=\"The PI Value &amp; Risk Framework\"><a name=\"valueriskframework\"><\/a><\/span>\n  <div id=\"page-header-2082259733\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-top text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            The PI Value &amp; Risk Framework          <\/h1>\n        <\/div>\n                    <div class=\"title-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-2082259733 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1488126046\">\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-1552433324\">\n\n\t<div id=\"col-1000618213\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>From Impacts to their effects on financials<\/strong><\/h4>\n<p data-start=\"532\" data-end=\"641\"><strong>The PI Value &amp; Risk Framework<\/strong> helps you make the connection of societal impacts to financial effects:<\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li>how impacts have already affected your financial results<\/li>\n<li>where future opportunities and risks lie<\/li>\n<li>and which measures deliver real ROI<\/li>\n<\/ul>\n<\/div>\n\t<div id=\"gap-35193206\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-35193206 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-35193206 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<h2>Explore the framework in four steps:<\/h2>\n<div class=\"row row-large align-center\"  id=\"row-1318667237\">\n\n\t<div id=\"col-822578066\" class=\"col medium-10 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"slider-wrapper relative\" id=\"slider-224728712\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-circle slider-nav-large slider-nav-dark slider-style-normal\"\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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1521073099\">\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=\"864\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffectsIntro-1024x867.png\" class=\"attachment-large size-large\" alt=\"The PI Value &amp; Risk Framework supports you in accounting for the actual financial effects through impacts\/sustainability. 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\/10\/FinancialEffectsIntro-1024x867.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffectsIntro-300x254.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffectsIntro-768x650.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffectsIntro-1536x1300.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffectsIntro-14x12.png 14w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffectsIntro.png 1712w\" 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_1521073099 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1030611508\">\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=\"864\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/FinancialEffectsExample-1024x867.png\" class=\"attachment-large size-large\" alt=\"The PI Value &amp; Risk Framework supports you in accounting for the actual financial effects through impacts\/sustainability. 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\/FinancialEffectsExample-1024x867.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/FinancialEffectsExample-300x254.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/FinancialEffectsExample-768x650.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/FinancialEffectsExample-1536x1300.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/FinancialEffectsExample-14x12.png 14w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/FinancialEffectsExample.png 1712w\" 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_1030611508 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_250364965\">\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=\"860\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI-1024x863.png\" class=\"attachment-large size-large\" alt=\"The PI Value &amp; Risk Framework supports you in evaluating the risks, opportunities and the direct &amp; indirect value contributions through impacts\/sustainability. PI Impact Accounting Framework, 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\/10\/ROMROI-1024x863.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI-300x253.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI-768x647.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI-1536x1294.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI-14x12.png 14w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI.png 1717w\" 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_250364965 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2126876457\">\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=\"862\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI2-1024x865.png\" class=\"attachment-large size-large\" alt=\"The PI Value &amp; Risk Framework supports you in quantifying and monitoring the ROI of measures to manage impacts, risks and opportunities in an integrated manner. PI Impact Accounting Framework, 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\/10\/ROMROI2-1024x865.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI2-300x254.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI2-768x649.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI2-1536x1298.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI2-14x12.png 14w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ROMROI2.png 1712w\" 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_2126876457 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\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\n\t<div id=\"col-1841027821\" class=\"col medium-10 small-12 large-6\"  >\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 icon-box-left text-left\"  style=\"margin:0px 0px 30px 0px;\">\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<h3 style=\"margin-top: 0;\">Slide 1: Past &amp; Materialized Effects<\/h3>\n<p>Every plan is affected by opportunities and risks. Our framework helps make these deviations transparent \u2014 showing how they roll up into the <strong>net financial effect<\/strong>.<\/p>\n<h3>Slide 2: Quantification Example<\/h3>\n<p>Financial effects are measurable. By tracking gains, losses, and savings across revenues, costs, and profits, we turn impacts into concrete financial outcomes that matter for decision-makers.<\/p>\n<h3>Slide 3 &amp; 4: Risk, Opportunity &amp; Measure ROI<\/h3>\n<p>Our framework shows <em>whether and how<\/em> measures contribute to value. It helps assess potential risk reductions and growth effects \u2014 making the <strong>ROI of impact actions<\/strong> visible and comparable.<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1841027821 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-179249560\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>This enables organizations to move from reactive reporting to proactive financial planning. Whether it\u2019s stranded assets due to environmental risks or income gains from sustainable innovation, we will allow you to quantify what matters.<\/p>\n<p><em>\u26a0\ufe0f Here we focus strictly on the <strong>financial effects on your organization or investments<\/strong>. We do <strong>not<\/strong> apply monetized impacts on society, nor do we assume externalities are automatically internalized (e.g., simply applying the \u201csocial cost of carbon\u201d as a cost line in your accounts).<\/em><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\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_1488126046 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_1488126046 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #financialeffects\" data-bullet=\"true\" data-link=\"#financialeffects\" data-title=\"Actual Financial Effects\"><a name=\"financialeffects\"><\/a><\/span>\n  <div id=\"page-header-1122448523\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-top text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            actual financial effects          <\/h1>\n        <\/div>\n                    <div class=\"title-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-1122448523 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_715073244\">\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-674196433\">\n\n\t<div id=\"col-738296212\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>Sustainability is no longer abstract \u2013 it\u2019s on your P&amp;L and balance sheet<\/strong><\/h4>\n<p>Our PI Financial Effects Database maps hundreds of sustainability topics to 18 financial effect types derived from four financial triggers (value chain stakeholder decisions, standard setter decisions, public perception, and system-based triggers). The financial effect types include changes in operating expenses, asset valuation, depreciation, cost of capital, and revenue streams.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large align-center\"  id=\"row-1611259300\">\n\n\t<div id=\"col-1536202780\" class=\"col medium-10 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h2>Example financial effects sustainability<\/h2>\n<div class=\"slider-wrapper relative\" id=\"slider-598725091\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-circle slider-nav-large slider-nav-dark slider-style-normal\"\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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2114665812\">\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=\"685\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY0-1024x688.png\" class=\"attachment-large size-large\" alt=\"Climate Change as a financial risk: Case Study Year 0 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\/CaseStudyY0-1024x688.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY0-300x202.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY0-768x516.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY0-18x12.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY0.png 1322w\" 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_2114665812 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_230447760\">\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=\"692\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY1-1024x695.png\" class=\"attachment-large size-large\" alt=\"Climate Change as a financial risk: Case Study Year 1 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\/CaseStudyY1-1024x695.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY1-300x204.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY1-768x521.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY1-18x12.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudyY1.png 1309w\" 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_230447760 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1390211059\">\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=\"672\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudy-1024x675.png\" class=\"attachment-large size-large\" alt=\"Climate Change as a financial risk: What happened in-between:\u000bRevenue: a key customer requested a product carbon footprint, and the company couldn\u2019t provide this. The company loses the project (-10), but gains additional revenue with other customers (+5) COGS: decreased proportional to revenue decrease Capital costs: capital providers price in the carbon risk as the company fails to report and manage their GHG footprint (-4), however, others provide a cheaper refinancing (+1) Profit: the carbon impact on profits are -14 plus the other effects (+6) result in a net loss of -4 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\/CaseStudy-1024x675.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudy-300x198.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudy-768x506.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudy-18x12.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/CaseStudy.png 1347w\" 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_1390211059 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\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\n\t<div id=\"col-246161299\" class=\"col medium-10 small-12 large-6\"  >\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 icon-box-left text-left\"  style=\"margin:0px 0px 30px 0px;\">\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>By analyzing the cause-and-effect chain between impacts and financial effects, we help organizations understand:<\/p>\n<ul>\n<li>Which sustainability topics already affect financial performance and where they can be found in your P&amp;L and balance sheet<\/li>\n<li>How future impacts may influence cost structures, asset values, revenue or profits<\/li>\n<li>The sustainability strategy that best fits your impacts, risks &amp; opportunity (IRO) profile \u2013 ranging from compliance-driven, pragmatic, strategic to sustainability driven<\/li>\n<\/ul>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-246161299 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-151531943\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>This enables organizations to move from reactive reporting to proactive financial planning. Whether it\u2019s stranded assets due to environmental risks or income gains from sustainable innovation, we will allow you to quantify what matters.<\/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_715073244 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_715073244 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #risks\" data-bullet=\"true\" data-link=\"#risks\" data-title=\"Risks\"><a name=\"risks\"><\/a><\/span>\n  <div id=\"page-header-5303604\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-center text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            Risks &amp; ROI of risk mitigation: value protection          <\/h1>\n        <\/div>\n                    <div class=\"title-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-5303604 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1468763945\">\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-1040425054\">\n\n\t<div id=\"col-1673473669\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>Know your risks, understand your actions<\/strong><\/h4>\n<p style=\"text-align: left;\">Sustainability risks are increasingly material, and independent boards, investors, and even regulators expect organizations to manage them.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large align-center\"  id=\"row-1101130734\">\n\n\t<div id=\"col-1902626314\" class=\"col medium-10 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"slider-wrapper relative\" id=\"slider-1939800800\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-circle slider-nav-large slider-nav-dark slider-style-normal\"\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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_489450560\">\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=\"528\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/GrossNetRisks-1024x530.png\" class=\"attachment-large size-large\" alt=\"PI\u2019s approach to an integrated ESG risk assessment 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\/GrossNetRisks-1024x530.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/GrossNetRisks-300x155.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/GrossNetRisks-768x398.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/GrossNetRisks-1536x795.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/GrossNetRisks-18x9.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/GrossNetRisks.png 1673w\" 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_489450560 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_644499796\">\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=\"797\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RisksByDimension-1024x800.png\" class=\"attachment-large size-large\" alt=\"PI\u2019s approach to an integrated ESG risk assessment \u2013 risks by dimension 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\/RisksByDimension-1024x800.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RisksByDimension-300x234.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RisksByDimension-768x600.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RisksByDimension-15x12.png 15w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RisksByDimension.png 1108w\" 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_644499796 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\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\n\t<div id=\"col-1992273384\" class=\"col medium-10 small-12 large-6\"  >\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 icon-box-left text-left\"  style=\"margin:0px 0px 30px 0px;\">\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>Our innovative approach helps you to:<\/p>\n<ul>\n<li>Identify and quantify, e.g., legal, liability, strategic, transition, and reputational risks<\/li>\n<li>Evaluate the financial return on mitigation strategies, such as transitioning to different suppliers due to shortages of products and materials in the supply chain<\/li>\n<li>Understand the gross risks (cost) of inaction and missed strategic opportunities<\/li>\n<\/ul>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1992273384 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-967027692\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>We go beyond qualitative risk registers. Our tools link sustainability topics to financial metrics, enabling you to justify investments in mitigation with clear ROI projections, while providing a feasible approach to handle hundreds of risks.<\/p>\n<h5 style=\"text-align: center;\"><em>Our assessments are all CSRD and IFRS-compliant and go beyond that, providing actionable insights, not just reporting<\/em><\/h5>\n\t<div id=\"gap-1896889019\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1896889019 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-1501575348\">\n\n\t<div id=\"col-500979583\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-836803699\" 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<a href=\"https:\/\/positive-impacts.com\/csrd\/\" class=\"button secondary expand\" style=\"border-radius:10px;\">\n\t\t<span>make value &amp; risk CSRD-ready<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1303968905\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\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_1468763945 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_1468763945 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #opportunities\" data-bullet=\"true\" data-link=\"#opportunities\" data-title=\"Opportunities\"><a name=\"opportunities\"><\/a><\/span>\n  <div id=\"page-header-786711095\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-top text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            Identify and assess opportunities: value creation          <\/h1>\n        <\/div>\n                    <div class=\"title-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-786711095 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1609007025\">\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-2130039739\">\n\n\t<div id=\"col-1125885718\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>Sustainability can be a productivity and growth engine<\/strong><\/h4>\n<p>While managing sustainability risks is essential, sustainability also presents opportunities for innovation, efficiency, and market leadership.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large align-center\"  id=\"row-421183559\">\n\n\t<div id=\"col-477622199\" class=\"col medium-10 small-12 large-7\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"slider-wrapper relative\" id=\"slider-876709625\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-circle slider-nav-large slider-nav-dark slider-style-normal\"\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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_81393643\">\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=\"664\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation1-1024x667.png\" class=\"attachment-large size-large\" alt=\"Impacts value creation assessment (1\/6): impact actions overview 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\/ImpactsValueCreation1-1024x667.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation1-300x195.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation1-768x500.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation1-1536x1001.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation1-2048x1334.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation1-18x12.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_81393643 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_845121602\">\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=\"662\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation2-1024x665.png\" class=\"attachment-large size-large\" alt=\"Impacts value creation assessment (2\/6): adding positive impacts 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\/ImpactsValueCreation2-1024x665.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation2-300x195.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation2-768x499.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation2-1536x998.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation2-2048x1330.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation2-18x12.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_845121602 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_275475544\">\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=\"664\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation3-1024x667.png\" class=\"attachment-large size-large\" alt=\"impacts value creation assessment (3\/6): Adding +\/- indirect effects 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\/ImpactsValueCreation3-1024x667.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation3-300x195.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation3-768x500.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation3-1536x1001.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation3-2048x1334.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation3-18x12.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_275475544 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1094026577\">\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=\"665\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation4-1024x668.png\" class=\"attachment-large size-large\" alt=\"impacts value creation assessment (4\/6): net indirect effects 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\/ImpactsValueCreation4-1024x668.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation4-300x196.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation4-768x501.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation4-1536x1001.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation4-2048x1335.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation4-18x12.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_1094026577 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_659000377\">\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=\"664\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation5-1024x667.png\" class=\"attachment-large size-large\" alt=\"impacts value creation assessment (5\/6): corrected NPV &amp; ranking 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\/ImpactsValueCreation5-1024x667.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation5-300x195.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation5-768x500.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation5-1536x1001.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation5-2048x1334.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation5-18x12.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_659000377 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1591530441\">\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=\"664\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation6-1024x667.png\" class=\"attachment-large size-large\" alt=\"impacts value creation assessment (6\/6): higher positive impacts 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\/ImpactsValueCreation6-1024x667.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation6-300x195.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation6-768x500.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation6-1536x1001.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation6-2048x1334.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ImpactsValueCreation6-18x12.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_1591530441 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\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\n\t<div id=\"col-967007743\" class=\"col medium-10 small-12 large-5\"  >\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 icon-box-left text-left\"  style=\"margin:0px 0px 30px 0px;\">\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>We help you identify:<\/p>\n<ul>\n<li>Cost savings through resource efficiency and operational improvements<\/li>\n<li>Revenue opportunities from sustainable products and services<\/li>\n<li>Strategic advantages in branding, talent attraction, and stakeholder trust<\/li>\n<\/ul>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-967007743 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1861448665\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>Our approach to identifying and assessing opportunities is grounded in our deep understanding of the financial opportunities associated with sustainability impacts. We show how sustainability can drive bottom-line resilience and top-line growth.<\/p>\n<h5 style=\"text-align: center;\"><em>Sustainability opportunities are not just a potential: they\u2019re measurable. We help you connect sustainability actions to financial upside.<\/em><\/h5>\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_1609007025 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_1609007025 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #monitoring\" data-bullet=\"true\" data-link=\"#monitoring\" data-title=\"Measures\"><a name=\"monitoring\"><\/a><\/span>\n  <div id=\"page-header-129707528\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-center text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            Continuous monitoring of value protection and creation          <\/h1>\n        <\/div>\n                    <div class=\"title-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-129707528 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1952567127\">\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-344103316\">\n\n\t<div id=\"col-197030182\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>From one-off assessments to ongoing intelligence<\/strong><\/h4>\n<p style=\"text-align: left;\">Sustainability is dynamic. What\u2019s material today may shift tomorrow. Our approaches support continuous monitoring of:<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large align-middle align-center\"  id=\"row-1852264149\">\n\n\t<div id=\"col-1022891016\" class=\"col medium-10 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"slider-wrapper relative\" id=\"slider-1227978796\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-circle slider-nav-large slider-nav-dark slider-style-normal\"\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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_228538754\">\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=\"527\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskROI-1024x529.png\" class=\"attachment-large size-large\" alt=\"PI\u2019s approach to an integrated ESG risk assessment: Assessment of the ROI of existing measures 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\/RiskROI-1024x529.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskROI-300x155.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskROI-768x397.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskROI-1536x794.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskROI-18x9.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskROI.png 1673w\" 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_228538754 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1618101064\">\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=\"797\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskMeasures-1024x800.png\" class=\"attachment-large size-large\" alt=\"PI\u2019s approach to an integrated ESG risk assessment: Assessment of the marginal benefits of additional measures 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\/RiskMeasures-1024x800.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskMeasures-300x234.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskMeasures-768x600.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskMeasures-15x12.png 15w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/RiskMeasures.png 1107w\" 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_1618101064 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\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\n\t<div id=\"col-1893954670\" class=\"col medium-10 small-12 large-6\"  >\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 icon-box-left text-left\"  style=\"margin:0px 0px 30px 0px;\">\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<ul>\n<li>The financial relevance of sustainability actions over time<\/li>\n<li>Changes in stakeholder expectations and regulatory requirements<\/li>\n<li>Emerging risks and opportunities across your value chains<\/li>\n<li>Monitoring of your absolute and marginal value added and, if relevant, your absolute and marginal impacts<\/li>\n<\/ul>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1893954670 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1604398461\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>This enables organizations to remain agile, align their strategies, and maintain compliance. Our monitoring tools integrate with your existing systems to provide real-time insights and trend analysis.<\/p>\n<h5 style=\"text-align: center;\"><em>Think of it as a sustainability radar: always on, always relevant.<\/em><\/h5>\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_1952567127 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_1952567127 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n  <div id=\"page-header-1462077653\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark featured-title\">\n\n    \n    <div class=\"page-title-inner container align-center flex-row medium-flex-wrap\" >\n            <div class=\"title-content flex-col flex-right text-right medium-text-center\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n       <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_2019243059\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t<div class=\"section-bg-overlay absolute fill\"><\/div>\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-1622908839\">\n\n\t<div id=\"col-1280241590\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #Services\" data-bullet=\"true\" data-link=\"#Services\" data-title=\"Services\"><a name=\"Services\"><\/a><\/span>\n\t<div id=\"gap-2087471002\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2087471002 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2948161110\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Ways We Support Your Value &amp; Risk Journey<\/h2>\n\t\t\n<style>\n#text-2948161110 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-303489073\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-303489073 {\n  padding-top: 30px;\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\"  id=\"row-1174030068\">\n\n\t<div id=\"col-970739003\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-456165596\" 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<div class=\"row\"  id=\"row-1627339207\">\n\n\t<div id=\"col-588441513\" 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-2999408499\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Impacts-to-financials translation<\/span><\/h2>\n\t\t\n<style>\n#text-2999408499 {\n  color: #0096a0;\n}\n#text-2999408499 > * {\n  color: #0096a0;\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<p>See how sustainability impacts translate into financial outcomes. Quantitative mapping links environmental and social drivers to revenue, cost, and capital exposure, clarifying where sustainability performance influences business value.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1452003437\">\n\n\t<div id=\"col-1669236627\" 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\t<div id=\"text-2234922809\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Risk quantification and scenario analysis<\/span><\/h2>\n\t\t\n<style>\n#text-2234922809 {\n  color: #0096a0;\n}\n#text-2234922809 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Quantify how impacts forecasts translate into risks and opportunities affecting business models, operations and assets. Forward-looking models reveal potential downside and resilience levers, informing capital allocation and contingency planning.<\/p>\n\t<div id=\"gap-1016945564\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1016945564 {\n  padding-top: 30px;\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-535750932\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-460222591\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1059927796\" 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\t<div id=\"text-1251412724\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Materiality informed by financial consequences<\/span><\/h2>\n\t\t\n<style>\n#text-1251412724 {\n  color: #0096a0;\n}\n#text-1251412724 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Prioritize sustainability topics by their financial relevance (measurable effects, risks &amp; opportunities). Dual-lens scoring connects impact materiality to financial materiality, helping management focus on the issues that matter most to enterprise value and strategy.<\/p>\n\t<div id=\"gap-1717163800\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1717163800 {\n  padding-top: 30px;\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-824326868\" 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\t<div id=\"text-2682735811\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Stress testing and portfolio optimisation<\/span><\/h2>\n\t\t\n<style>\n#text-2682735811 {\n  color: #0096a0;\n}\n#text-2682735811 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Assess how your portfolio or business plan performs under regulatory or market shocks. Scenario-based stress tests identify vulnerable assets and optimisation options for improved risk-adjusted returns.<\/p>\n\t<div id=\"gap-1511398660\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1511398660 {\n  padding-top: 30px;\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-2052372635\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-507580580\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-514148588\" 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\t<div id=\"text-1873101620\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Board-ready value and risk reporting<\/span><\/h2>\n\t\t\n<style>\n#text-1873101620 {\n  color: #0096a0;\n}\n#text-1873101620 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Translate technical findings into concise, decision-ready insights. Executive summaries and value-at-risk visuals help boards and CFOs integrate sustainability considerations into strategy and risk oversight.<\/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_2019243059 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: #f0f0f0;\n}\n#section_2019243059 .section-bg-overlay {\n  background-color: rgba(255,255,255,.5);\n}\n<\/style>\n\t<\/section>\n\t\n<div class=\"row\"  id=\"row-607472918\">\n\n\t<div id=\"col-40679555\" class=\"col medium-2 small-12 large-2\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-670418028\" 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<a href=\"https:\/\/positive-impacts.com\/en\/contact_new\/\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>Contact us here to gain more insights into your value and risk matters<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<span class=\"scroll-to\" data-label=\"Scroll to: #financialmateriaity\" data-bullet=\"true\" data-link=\"#financialmateriaity\" data-title=\"Financial Materiality\"><a name=\"financialmateriaity\"><\/a><\/span>\n  <div id=\"page-header-1116651171\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-center text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            financial materiality approach          <\/h1>\n        <\/div>\n                    <div class=\"title-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-1116651171 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_491686239\">\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-1402326680\">\n\n\t<div id=\"col-185659545\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>Financial Materiality made measurable<\/strong><\/h4>\n<p>Financial Materiality assessments are the basis of any (sustainability) strategy and governance. We connect quantitative approaches for Impact Materiality, with our expertise on how these can already be or become financially material with feasible stakeholder and expert input on your side to assess how sustainability topics affect your financial performance.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large align-middle align-center\"  id=\"row-960761432\">\n\n\t<div id=\"col-1003143697\" class=\"col medium-10 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"slider-wrapper relative\" id=\"slider-1316628789\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-circle slider-nav-large slider-nav-dark slider-style-normal\"\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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_598346995\">\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=\"455\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixIntro-1024x457.png\" class=\"attachment-large size-large\" alt=\"The aggregated view of PI\u2019s Materiality Matrix presents the outcomes of a detailed materiality assessment in up to three dimensions. 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\/MaterialityMatrixIntro-1024x457.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixIntro-300x134.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixIntro-768x343.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixIntro-1536x685.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixIntro-2048x913.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixIntro-18x8.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_598346995 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1242528489\">\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=\"669\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixFinancial-1024x672.png\" class=\"attachment-large size-large\" alt=\"The assessment of financial materiality typically also contains the change in relevance over time, also referred to as dynamic materiality. 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\/MaterialityMatrixFinancial-1024x672.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixFinancial-300x197.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixFinancial-768x504.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixFinancial-1536x1009.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixFinancial-2048x1345.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityMatrixFinancial-18x12.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_1242528489 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\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\n\t<div id=\"col-1292006985\" class=\"col medium-10 small-12 large-6\"  >\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 icon-box-left text-left\"  style=\"margin:0px 0px 30px 0px;\">\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>Our methodology includes:<\/p>\n<ul>\n<li>Scoring on a scale that you choose, where we help you translate the risk appetite of your CFO to the cut-off for financial materiality<\/li>\n<li>Integration of stakeholder perception and expert input<\/li>\n<li>Tailored approach that best fits the maturity of your financial materiality processes<\/li>\n<li>Alignment with statutory, CSRD\u2019s double and IFRS\u2019s single materiality requirements<\/li>\n<\/ul>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1292006985 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1434543507\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>This ensures that your Financial Materiality assessment is not just compliant to both your statutory and (if relevant) sustainability reporting requirements, but also meaningful. It helps you prioritize actions, allocate resources, and communicate with confidence.<\/p>\n<h5 style=\"text-align: center;\">Under CSRD, not only missing out material impacts, but also the reporting on non-material topics is non-compliant. We help you get it right \u2013 what to focus on \u2013 and go beyond.<\/h5>\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_491686239 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_491686239 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_604513552\">\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-718948645\">\n\n\t<div id=\"col-783884628\" 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<h2><span style=\"font-size: 45px;\">Our Sustainability Taxonomies<\/span><\/h2>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-286448523\">\n\n\t<div id=\"col-370781932\" class=\"col medium-12 small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"accordion\">\n\t<div id=\"accordion-1261472235\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1261472235-label\" class=\"accordion-title plain\" href=\"#accordion-item-pi-topic-taxonomy\" aria-expanded=\"false\" aria-controls=\"accordion-1261472235-content\">\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\" aria-hidden=\"true\"><\/i><\/button>\n\t\t\t<span>PI Topic Taxonomy<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1261472235-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1261472235-label\">\n\t\t\t\n<p>The PI Taxonomy is our proprietary system that we derived from over 800 \u201cunique\u201d sustainability topics, derived from 200+ sustainability reports and 36 frameworks. To date, it consists of four dimensions (environmental, social, governance, holistic), 14 topics, 72 subtopics, and 109 sub-subtopics. It enables:<\/p>\n<ul>\n<li>Systematic identification of material topics across all dimensions<\/li>\n<li>Mapping of each topic to financial risks and opportunities<\/li>\n<li>Prevention of duplication and oversight in topic selection<\/li>\n<li>Compliance with both CSRD and IFRS requirements<\/li>\n<\/ul>\n<p>Unlike the CSRD\u2019s predefined list in AR16, which is not defined as a legal tick-box by law, our taxonomy is all-encompassing, more consistent, and saves you time. It supports both materiality analysis and financial impact assessment, making it a core differentiator.<\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_463773800\">\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=\"557\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Topic-Taxonomy-1024x559.png\" class=\"attachment-large size-large\" alt=\"PI Topic Taxonomy, giving a logical structure to your ESG\/sustainability topics, based on CSRD AR16 and over 800 other sources\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Topic-Taxonomy-1024x559.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Topic-Taxonomy-300x164.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Topic-Taxonomy-768x419.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Topic-Taxonomy-1536x838.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Topic-Taxonomy-2048x1117.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Topic-Taxonomy-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_463773800 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-2771465010\" class=\"accordion-item\">\n\t\t<a id=\"accordion-2771465010-label\" class=\"accordion-title plain\" href=\"#accordion-item-pi-financial-effects-database\" aria-expanded=\"false\" aria-controls=\"accordion-2771465010-content\">\n\t\t\t<button class=\"toggle\" aria-label=\"Toggle\"><i class=\"icon-angle-down\" aria-hidden=\"true\"><\/i><\/button>\n\t\t\t<span>PI Financial Effects Database<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-2771465010-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-2771465010-label\">\n\t\t\t\n<p><span style=\"font-size: 90%;\">This comprehensive database links sustainability topics to their potential financial impacts:<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 90%;\">&gt; Mapped hundreds of sustainability topics to 18 financial effect types derived from four financial triggers (value chain stakeholder decisions, standard setter decisions, public perception, and system-based triggers)<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 90%;\">&gt; The financial effect types include changes in operating expenses, asset valuation, depreciation, cost of capital, and revenue streams.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 90%;\">&gt; Provides research on financial effects tied to 200 sustainability topics, sub-topics, and sub-sub-topics of the PI Topic Taxonomy<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 90%;\">&gt; Supports double materiality assessments and risk\/opportunity evaluations<\/span><\/p>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_882953971\">\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=\"405\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffects-1024x407.png\" class=\"attachment-large size-large\" alt=\"This comprehensive database links sustainability topics to their potential financial impacts: Mapped hundreds of sustainability topics to 18 financial effect types derived from four financial triggers (value chain stakeholder decisions, standard setter decisions, public perception, and system-based triggers) PI Impact Accounting Framework, PI Value &amp; Risk Framework, PI Strategy Framework\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffects-1024x407.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffects-300x119.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffects-768x305.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffects-1536x610.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffects-2048x814.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/FinancialEffects-18x7.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_882953971 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1094635445\">\n\n\t<div id=\"col-1984798576\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center dark\" style=\"background-color:#273647;\" >\n\t\t\t\n\t\t\t\n<h3>Have a question or would like to work with us?<\/h3>\n<p>Please contact us for more information.<\/p>\n<a href=\"https:\/\/positive-impacts.com\/contact_new\/\" class=\"button primary\" style=\"border-radius:5px;padding:10px 30px 10px 30px;\">\n\t\t<span>Get in touch<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1984798576 > .col-inner {\n  padding: 40px 40px 40px 40px;\n  margin: 40px 0px 0px 0px;\n  border-radius: 20px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_604513552 {\n  padding-top: 80px;\n  padding-bottom: 80px;\n}\n<\/style>\n\t<\/section>\n\t\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-4191","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/4191","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/comments?post=4191"}],"version-history":[{"count":135,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/4191\/revisions"}],"predecessor-version":[{"id":6349,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/4191\/revisions\/6349"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/media?parent=4191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}