{"id":4956,"date":"2025-09-23T14:49:34","date_gmt":"2025-09-23T12:49:34","guid":{"rendered":"https:\/\/positive-impacts.com\/?page_id=4956"},"modified":"2025-10-30T13:20:36","modified_gmt":"2025-10-30T12:20:36","slug":"strategy-investors","status":"publish","type":"page","link":"https:\/\/positive-impacts.com\/en\/strategy-investors\/","title":{"rendered":"Strategy for Investors | PI Strategy Framework"},"content":{"rendered":"\n\t<section class=\"section\" id=\"section_1472572405\">\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-1607763219\">\n\n\t<div id=\"col-1860240702\" class=\"col medium-6 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-754672621\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"551\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/Strategy-1024x553.png\" class=\"bg attachment-large size-large\" alt=\"The right Sustainability Strategy can bring additional value and protect value. 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\" \/>                                    \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-256519868\" 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              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-256519868 {\n  width: 60%;\n}\n#text-box-256519868 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-256519868 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-754672621 {\n  padding-top: 300px;\n  background-color: rgba(255, 255, 255, 0);\n}\n@media (min-width:550px) {\n  #banner-754672621 {\n    padding-top: 450px;\n  }\n}\n@media (min-width:850px) {\n  #banner-754672621 {\n    padding-top: 600px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t<div id=\"gap-1209096005\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1209096005 {\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-248917287\" 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-108667972\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-108667972 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-center\"  id=\"row-1405022167\">\n\n\t<div id=\"col-1202037451\" 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-3881451675\" class=\"text\">\n\t\t\n<h1 style=\"text-align: center;\"><span style=\"font-family: 'IBM Plex Serif';\">Embedding sustainability into investment strategies<\/span><\/h1>\n<h6>for investors<\/h6>\n\t\t\n<style>\n#text-3881451675 {\n  font-size: 1.75rem;\n}\n@media (min-width:550px) {\n  #text-3881451675 {\n    font-size: 2.25rem;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<p><em>Our framework enables investors to evaluate the strategic sustainability approach of portfolio companies and potential investments. Apply one consistent methodology across firms, compare ambition and management quality, and identify risks and opportunities.<\/em><\/p>\n\t<div id=\"gap-258777403\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-258777403 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-258777403 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-1318279364\">\n\n\t<div id=\"col-1324329530\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button primary\" style=\"border-radius:10px;padding:10px 25px 10px 25px;\">\n\t\t<span>Book a call<\/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-667766235\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a href=\"https:\/\/positive-impacts.com\/strategy-organisations\/\" class=\"button primary\" style=\"border-radius:10px;\">\n\t\t<span>Assess your own organisation\u2019s strategy<\/span>\n\t<\/a>\n\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\n<style>\n#col-1202037451 > .col-inner {\n  padding: 30px 5% 30px 5%;\n}\n@media (min-width:550px) {\n  #col-1202037451 > .col-inner {\n    padding: 50px 10% 50px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-1202037451 > .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-1607763219 > .col > .col-inner {\n  background-color: ##F0F0F0;\n}\n<\/style>\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1472572405 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: rgb(240, 240, 240);\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_787708398\">\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-603176474\" 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 sustainability strategies that make sense          <\/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-603176474 .page-title-inner {\n  min-height: 10px;\n}\n#page-header-603176474 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t\t<\/div>\n\n\t\t\n<style>\n#section_787708398 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: rgb(250, 250, 250);\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1739078555\">\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-equal row-box-shadow-2-hover\"  id=\"row-703664901\">\n\n\t<div id=\"col-1966683031\" 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\/strategy-organisations\/#strategicambitionlevels\"><b>Strategic Ambition Levels<\/b><\/a><\/h3>\n<p>Five strategic ambition levels: from Legal\/Stakeholder Compliance to Sustainability Driven<\/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-1544678443\" 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-2627441873\" class=\"text\">\n\t\t\n<h3><strong><a href=\"https:\/\/positive-impacts.com\/impacts-organisations\/#UseCases\">Use cases<\/a><\/strong><\/h3>\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\">Due diligence &amp; screening<\/li>\n<li style=\"text-align: left;\">Active ownership &amp; value creation<\/li>\n<li style=\"text-align: left;\">Exit preparation &amp; positioning<\/li>\n<li style=\"text-align: left;\">Portfolio management<\/li>\n<li style=\"text-align: left;\">Reporting<\/li>\n<\/ul>\n<\/div>\n\t\t\n<style>\n#text-2627441873 {\n  color: rgb(0,0,0);\n}\n#text-2627441873 > * {\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-1304078837\" 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><strong><a href=\"https:\/\/positive-impacts.com\/strategy-organisations\/#materiality\">Materiality<\/a><\/strong><\/h3>\n<p><span style=\"font-size: 16px;\">How materiality assessments inform strategy<\/span><\/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-1722859291\" 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\t<div id=\"text-1834462159\" class=\"text\">\n\t\t\n<h3><a href=\"https:\/\/positive-impacts.com\/strategy-organisations\/#Services\"><b>How we support<\/b><\/a><\/h3>\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\">Investment strategy and sustainability alignment<\/li>\n<li style=\"text-align: left;\">Due diligence and impact integration<\/li>\n<li style=\"text-align: left;\">Portfolio construction and thematic allocation<\/li>\n<li style=\"text-align: left;\">Stewardship and outcomes monitoring<\/li>\n<li style=\"text-align: left;\">Product development and investor communications<\/li>\n<\/ul>\n<\/div>\n\t\t\n<style>\n#text-1834462159 {\n  color: rgb(0,0,0);\n}\n#text-1834462159 > * {\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<style>\n#row-703664901 > .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_1739078555 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_1739078555 {\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_1978501293\">\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<span class=\"scroll-to\" data-label=\"Scroll to: #PIstrategyframework\" data-bullet=\"false\" data-link=\"#PIstrategyframework\" data-title=\"PI Strategy Framework\"><a name=\"PIstrategyframework\"><\/a><\/span>\n  <div id=\"page-header-1086757397\" 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            PI Strategy 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-1086757397 .page-title-inner {\n  min-height: 10px;\n}\n#page-header-1086757397 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t\t<\/div>\n\n\t\t\n<style>\n#section_1978501293 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: rgb(250, 250, 250);\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1892592521\">\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-380037997\">\n\n\t<div id=\"col-270484584\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h2 style=\"text-align: center;\">PI Strategy Framework<\/h2>\n<p data-start=\"922\" data-end=\"1138\">We provide a single, comparable view on how sustainability sits inside each company\u2019s strategy &#8211; not fragmented ESG scores. The PI Strategy Framework translates management evidence into three investor-relevant scores plus benchmarking, enabling faster, better-informed investment decisions, engagement with direction, and clearer exit narratives.<\/p>\n<p data-start=\"1540\" data-end=\"1730\">\u00a0<\/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-1675275012\">\n\n\t<div id=\"col-1476152177\" 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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1217161503\">\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=\"801\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Picture1-1-1024x804.png\" class=\"attachment-large size-large\" alt=\"PI Strategy Framework showing the five PI Ambition Levels representing five strategies to integrate 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\/Picture1-1-1024x804.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Picture1-1-300x236.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Picture1-1-768x603.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Picture1-1-1536x1207.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Picture1-1-15x12.png 15w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Picture1-1.png 1656w\" 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_1217161503 {\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-1345293547\" 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\t<div id=\"text-404210789\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\"><span style=\"font-size: 22px;\">The Strategy Framework offers something new<\/span><\/h2>\n\t\t\n<style>\n#text-404210789 {\n  text-align: left;\n}\n<\/style>\n\t<\/div>\n\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 data-start=\"1140\" data-end=\"1203\">\n<div class=\"pi-bullets\">\n<ul data-start=\"1204\" data-end=\"1538\">\n<li data-start=\"1204\" data-end=\"1294\">\n<p data-start=\"1206\" data-end=\"1294\">A consistent, comparable methodology to assess <em data-start=\"1253\" data-end=\"1291\">multiple portfolio companies at once<\/em>.<\/p>\n<\/li>\n<li data-start=\"1295\" data-end=\"1419\">\n<p data-start=\"1297\" data-end=\"1419\">A clear understanding of each firm\u2019s <strong data-start=\"1334\" data-end=\"1352\">ambition level<\/strong>, <strong data-start=\"1354\" data-end=\"1388\">integration into core strategy<\/strong>, and <strong data-start=\"1394\" data-end=\"1416\">management quality<\/strong>.<\/p>\n<\/li>\n<li data-start=\"1420\" data-end=\"1538\">\n<p data-start=\"1422\" data-end=\"1538\">The ability to <strong data-start=\"1437\" data-end=\"1485\">benchmark portfolio firms against each other<\/strong> and identify leaders, laggards, and areas of risk.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1540\" data-end=\"1730\">This makes it possible to integrate sustainability considerations directly into your <strong data-start=\"1625\" data-end=\"1647\">investment process<\/strong> &#8211; from pre-investment due diligence, to portfolio management, to exit readiness.<\/p>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1345293547 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1320365060\">\n\n\t<div id=\"col-1385611304\" class=\"col medium-6 small-12 large-6\"  >\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 primary expand\" style=\"border-radius:10px;\">\n\t\t<span>align csrd targets with strategy<\/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-1568490403\" class=\"col medium-6 small-12 large-6\"  >\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\n\t\t\n<style>\n#section_1892592521 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_1892592521 {\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: #strategicambitionlevels\" data-bullet=\"true\" data-link=\"#strategicambitionlevels\" data-title=\"Strategic ambition levels\"><a name=\"strategicambitionlevels\"><\/a><\/span>\n  <div id=\"page-header-1318149975\" 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            Strategic ambition levels          <\/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-1318149975 .page-title-inner {\n  min-height: 10px;\n}\n#page-header-1318149975 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_915077629\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-color:rgb(135, 135, 135);border-width:4px 0px 0px 0px;\">\n\t<\/div>\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-1986226292\">\n\n\t<div id=\"col-905818462\" 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\"  id=\"row-1180058105\">\n\n\t<div id=\"col-855778913\" 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\"  id=\"row-714944936\">\n\n\t<div id=\"col-1768904062\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h2><\/h2>\n<h2>The Strategic Ambition Levels<\/h2>\n<p>Our framework outlines\u00a0<strong>five ambition levels<\/strong> that represent different strategic imperatives for integrating sustainability beyond legal requirements. In addition, we identify <strong>two additional variations &#8211;<\/strong>\u00a0<em>No Ambition<\/em>\u00a0and\u00a0<em>Only PR<\/em> &#8211; which describe organizations that lack a credible sustainability strategy. These are not strategic approaches, and they often create significant reputational and operational risks.<\/p>\n<p>As you move through the ambition levels, you\u2019ll see a clear progression:<\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li>From\u00a0risk management &#8211;\u00a0productivity gains,\u00a0growth, and ultimately\u00a0brand strategy<\/li>\n<li>From\u00a0minimal integration &#8211;\u00a0full strategic embedding<\/li>\n<li>From\u00a0reactive risk management &#8211;\u00a0proactive leadership<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"slider-wrapper relative\" id=\"slider-520112603\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-simple slider-nav-large slider-nav-dark slider-nav-outside slider-style-normal\"\n        data-flickity-options='{\n            \"cellAlign\": \"center\",\n            \"imagesLoaded\": true,\n            \"lazyLoad\": 1,\n            \"freeScroll\": true,\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_871698666\">\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\/09\/StrategyLC-1024x407.png\" class=\"attachment-large size-large\" alt=\"Strategy 1 to integrate sustainability: Legal compliance (Focusses on reducing regulatory risks (changes in regulation); \u201eWe\u2019ll monitor regulatory developments to be prepared for changes\u201c; Unless it is prohibited, it is fine to do it \/ invest in it) 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\/StrategyLC-1024x407.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyLC-300x119.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyLC-768x305.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyLC-1536x611.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyLC-2048x814.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyLC-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_871698666 {\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_283892446\">\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\/09\/StrategySC-1024x407.png\" class=\"attachment-large size-large\" alt=\"Strategy 2 to integrate sustainability: Stakeholder compliance (Focusses on reducing regulatory and reputational risks; \u201eWe&#039;ll do as much as necessary to manage reputational risks\u201c; Obeying to minimum (ethical) standards and other requirements of the stakeholders if (contractually) required) 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\/StrategySC-1024x407.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySC-300x119.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySC-768x305.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySC-1536x611.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySC-2048x814.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySC-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_283892446 {\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_831733192\">\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\/09\/StrategyP-1024x407.png\" class=\"attachment-large size-large\" alt=\"Strategy 3 to integrate sustainability: pragmatic (Focusses on reducing regulatory and reputational risks, and on productivity gains (e.g., cost savings); \u201eWe see productivity gains\u201c; We manage blatant risks and opportunities where they emerge in our operative business) 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\/StrategyP-1024x407.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyP-300x119.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyP-768x305.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyP-1536x611.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyP-2048x814.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyP-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_831733192 {\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_1156715439\">\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\/09\/StrategyS-1024x407.png\" class=\"attachment-large size-large\" alt=\"Strategy 4 to integrate sustainability: strategic (Focusses on reducing regulatory and reputational risks, on productivity gains (e.g., cost savings), and revenue growth; \u201eSustainability gives us a competitive advantage\u201c; We proactively manage growth opportunities and risks of our business) 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\/StrategyS-1024x407.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyS-300x119.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyS-768x305.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyS-1536x611.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyS-2048x814.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategyS-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_1156715439 {\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_1612291185\">\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\/09\/StrategySD-1024x407.png\" class=\"attachment-large size-large\" alt=\"Strategy 5 to integrate sustainability: Sustainability driven (Sustainability is a brand promise, naturally covering relevant aspects of the other strategies; \u201eWe need to make sure everybody does it\u201c; The brand is defined by sustainability and only accepts economic success if it goes hand in hand with creating 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\/StrategySD-1024x407.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySD-300x119.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySD-768x305.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySD-1536x611.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySD-2048x814.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/StrategySD-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_1612291185 {\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_674823376\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" style=\"margin:0px 0px 0px 0px;\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"405\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Strategy-1024x407.png\" class=\"attachment-large size-large\" alt=\"Strategic Ambition Levels: Five Strategies to integrate sustainability from value protection (only) to Value Creation (competitive advantage) 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\/Strategy-1024x407.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Strategy-300x119.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Strategy-768x305.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Strategy-1536x611.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Strategy-2048x814.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/Strategy-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_674823376 {\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<\/div>\n\t<div id=\"text-21834830\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\"><span style=\"color: #005064;\">A summary of each strategy<\/span><\/h2>\n<p style=\"font-size: 90%; opacity: .8;\"><em>Note:<\/em> On this page, \u201cintegration\u201d includes the corresponding investment<br \/>\n(budget, staff, opex\/capex) required to achieve it.<\/p>\n\t\t\n<style>\n#text-21834830 {\n  font-size: 1rem;\n  line-height: 1.35;\n  text-align: left;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"accordion strategy-accordions pi-left-accordion\">\n\t<div id=\"accordion-1661000544\" class=\"accordion-item no-adv\">\n\t\t<a id=\"accordion-1661000544-label\" class=\"accordion-title plain\" href=\"#accordion-item-without-competitive-advantages\" aria-expanded=\"false\" aria-controls=\"accordion-1661000544-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>Without competitive advantages<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1661000544-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1661000544-label\">\n\t\t\t\n<ol>\n<li><strong>Legal Compliance (Risk Management)<\/strong> \u2013 focused on being prepared for upcoming legal requirements; low integration; reactive risk management and without competitive advantages<\/li>\n<li><strong>Stakeholder Compliance (Risk Management)<\/strong> \u2013 adds stakeholder expectations; slightly higher integration; still risk-focused and without competitive advantages<\/li>\n<\/ol>\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3536819809\" class=\"accordion-item with-adv\">\n\t\t<a id=\"accordion-3536819809-label\" class=\"accordion-title plain\" href=\"#accordion-item-with-competitive-advantages\" aria-expanded=\"false\" aria-controls=\"accordion-3536819809-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>With competitive advantages<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3536819809-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3536819809-label\">\n\t\t\t\n<ol>\n<li style=\"list-style-type: none;\">\n<ol start=\"3\">\n<li><strong>Pragmatic<\/strong> \u2013 balances risk management with competitive advantage; moderate integration; focused on productivity gains and obvious opportunities<\/li>\n<li><strong>Strategic<\/strong> \u2013 sustainability is a growth strategy\/business driver; high integration; focused on growth, and long-term value<\/li>\n<li>The highest ambition level, <strong>Sustainability Driven<\/strong>, goes even further &#8211; where sustainability defines the brand and success is measured primarily by positive impacts created<\/li>\n<\/ol>\n<\/li>\n<\/ol>\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\t\t<\/div>\n\n\t\t\n<style>\n#section_915077629 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\t<div id=\"gap-1344412998\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1344412998 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-211997696\">\n\n\t<div id=\"col-1704626736\" class=\"col medium-6 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\"  id=\"row-1216098162\">\n\n\t<div id=\"col-1393621150\" 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\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\n\t<div id=\"col-1382118664\" class=\"col medium-6 small-12 large-6\"  >\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  <div id=\"page-header-800273438\" 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-wrapper flex-col text-left medium-text-center\">\n          <h1 class=\"entry-title mb-0\">\n            How the ambition levels are assessed          <\/h1>\n        <\/div>\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\t<div id=\"gap-610163854\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-610163854 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-642175457\">\n\n\t<div id=\"col-1197737003\" 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\"  id=\"row-1017219114\">\n\n\t<div id=\"col-37225625\" 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-3866679\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\"><span style=\"color: #005064;\">PI\u2019s Strategy Framework<\/span><\/h2>\n\t\t\n<style>\n#text-3866679 {\n  font-size: 1rem;\n  line-height: 0.75;\n  text-align: center;\n  color: rgb(255, 255, 255);\n}\n#text-3866679 > * {\n  color: rgb(255, 255, 255);\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1724288912\" class=\"text\">\n\t\t\n<h5>We assess three dimensions across <strong data-start=\"10125\" data-end=\"10140\">20 criteria<\/strong> and <strong data-start=\"10145\" data-end=\"10172\">40 management questions<\/strong> to determine an organisation\u2019s Ambition Level and Management Quality. This produces the four core outputs investors use to compare companies and shape investment decisions.<\/h5>\n\t\t\n<style>\n#text-1724288912 {\n  line-height: 1.25;\n  color: rgb(0,0,0);\n}\n#text-1724288912 > * {\n  color: rgb(0,0,0);\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-972508935\">\n\n\t<div id=\"col-1412583264\" 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<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1413260590\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"862\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN-862x1024.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN-862x1024.png 862w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN-253x300.png 253w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN-768x912.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN-1293x1536.png 1293w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN-1724x2048.png 1724w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN-10x12.png 10w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/Q1_EN.png 1840w\" sizes=\"auto, (max-width: 862px) 100vw, 862px\" \/>\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_1413260590 {\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-268134416\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-810778535\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\"><span style=\"color: #005064;\">What we assess<\/span><\/h2>\n\t\t\n<style>\n#text-810778535 {\n  font-size: 1rem;\n  line-height: 0.75;\n  text-align: center;\n  color: rgb(255, 255, 255);\n}\n#text-810778535 > * {\n  color: rgb(255, 255, 255);\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"accordion\">\n\t<div id=\"accordion-3414082873\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3414082873-label\" class=\"accordion-title plain\" href=\"#accordion-item-ambition-&#038;-integration\" aria-expanded=\"false\" aria-controls=\"accordion-3414082873-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>Ambition &amp; integration<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3414082873-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3414082873-label\">\n\t\t\t\n\t<div id=\"text-3137930895\" class=\"text\">\n\t\t\n<p>The framework maps a company to one of five Strategic Ambition Levels (from Legal\/Stakeholder Compliance to Sustainability-Driven). This shows how deeply sustainability is embedded in strategy and whether it is likely to generate competitive advantage.<\/p>\n\t\t\n<style>\n#text-3137930895 {\n  line-height: 1.25;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-1702248424\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1702248424-label\" class=\"accordion-title plain\" href=\"#accordion-item-management-quality\" aria-expanded=\"false\" aria-controls=\"accordion-1702248424-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>Management quality<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1702248424-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1702248424-label\">\n\t\t\t\n\t<div id=\"text-2108335145\" class=\"text\">\n\t\t\n<p>Measures the consistency and operational embedding of commitments. High ambition with low management quality = engagement focus or value-at-risk. Low ambition with high management quality = deliberate strategy choice.<\/p>\n\t\t\n<style>\n#text-2108335145 {\n  line-height: 1.25;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3053740301\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3053740301-label\" class=\"accordion-title plain\" href=\"#accordion-item-transparency-score-&#038;-only-pr-flag\" aria-expanded=\"false\" aria-controls=\"accordion-3053740301-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>Transparency score &amp; only-PR flag<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3053740301-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3053740301-label\">\n\t\t\t\n\t<div id=\"text-2448192425\" class=\"text\">\n\t\t\n<p>Assess disclosure quality and detect \u201cOnly PR\u201d risks (greenwashing). Use these to triage diligence effort and to set remediation priorities.<\/p>\n\t\t\n<style>\n#text-2448192425 {\n  line-height: 1.25;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n<\/div>\n<div class=\"accordion\">\n\t<div id=\"accordion-1144817439\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1144817439-label\" class=\"accordion-title plain\" href=\"#accordion-item-portfolio-benchmarking\" aria-expanded=\"false\" aria-controls=\"accordion-1144817439-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>Portfolio benchmarking<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1144817439-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1144817439-label\">\n\t\t\t\n<p>Compare dozens of companies on the same metrics so you can: prioritize engagement, reweight exposures, stress test aggregated portfolio risk, or identify (potential) high sustainability value creators.<\/p>\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-37049783\">\n\n\t<div id=\"col-1119832014\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a href=\"https:\/\/positive-impacts.com\/guides\/#Methodologystrategy\" class=\"button primary is-large\" style=\"border-radius:10px;\">\n\t\t<span>Learn more about the methodology of the pi strategy framework<\/span>\n\t<\/a>\n\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<div class=\"row\"  id=\"row-49111824\">\n\n\t<div id=\"col-505485283\" 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\"  id=\"row-340231865\">\n<\/div>\n<div class=\"row\"  id=\"row-1346794119\">\n\n\t<div id=\"col-608474726\" 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-1338175569\" class=\"text\">\n\t\t\n<p>The <strong>five ambition levels<\/strong> of the Strategy Framework are built on insights from <strong>36 leading sustainability standards<\/strong>, and reflect the degree to which sustainability is embedded into the organization.<br \/>\n\t\t\n<style>\n#text-1338175569 {\n  line-height: 1.25;\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_708494182\">\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=\"90\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/StrategyFrameworkFrameworks-1024x90.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/StrategyFrameworkFrameworks-1024x90.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/StrategyFrameworkFrameworks-300x26.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/StrategyFrameworkFrameworks-768x68.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/StrategyFrameworkFrameworks-1536x135.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/StrategyFrameworkFrameworks-2048x181.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/10\/StrategyFrameworkFrameworks-18x2.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_708494182 {\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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<span class=\"scroll-to\" data-label=\"Scroll to: #UseCases\" data-bullet=\"true\" data-link=\"#UseCases\" data-title=\"Use cases\"><a name=\"UseCases\"><\/a><\/span>\n  <div id=\"page-header-264376928\" 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            use cases across the investment lifecycle          <\/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-264376928 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t<div id=\"gap-1245629622\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1245629622 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-409042383\">\n\n\t<div id=\"col-126434653\" 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-1926214824\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 17px;\">Our Strategy Assessment tools for investors allow for\u00a0 insights to enhance sustainability strategies along the typical investor journey: <strong data-start=\"2620\" data-end=\"2663\">before, during, and after an investment<\/strong>.<\/span><\/h2>\n\t\t\n<style>\n#text-1926214824 {\n  color: rgb(0,0,0);\n}\n#text-1926214824 > * {\n  color: rgb(0,0,0);\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1538262830\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1538262830 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"accordion\">\n\t<div id=\"accordion-2810541508\" class=\"accordion-item\">\n\t\t<a id=\"accordion-2810541508-label\" class=\"accordion-title plain\" href=\"#accordion-item-pre-investment-(due-diligence-&#038;-screening)\" aria-expanded=\"false\" aria-controls=\"accordion-2810541508-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>Pre-investment (due diligence &amp; screening)<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-2810541508-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-2810541508-label\">\n\t\t\t\n<p data-start=\"732\" data-end=\"859\"><strong data-start=\"732\" data-end=\"745\">Intention<\/strong><br data-start=\"745\" data-end=\"748\" \/>Rapidly and consistently assess target companies to judge strategic fit, upside potential, and downside risk.<\/p>\n<p data-start=\"861\" data-end=\"886\"><strong data-start=\"861\" data-end=\"884\">What you can answer<\/strong><\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"887\" data-end=\"1200\">\n<li data-start=\"887\" data-end=\"964\">\n<p data-start=\"889\" data-end=\"964\">Does this company\u2019s sustainability strategy go beyond minimum compliance?<\/p>\n<\/li>\n<li data-start=\"965\" data-end=\"1037\">\n<p data-start=\"967\" data-end=\"1037\">Does management have the capabilities to scale sustainability into operations?<\/p>\n<\/li>\n<li data-start=\"965\" data-end=\"1037\">\n<p data-start=\"967\" data-end=\"1037\">Is this target a greenwash risk?<\/p>\n<\/li>\n<li data-start=\"1038\" data-end=\"1130\">\n<p data-start=\"1040\" data-end=\"1130\">Could sustainability weaknesses create hidden costs, liabilities, or reputational risks?<\/p>\n<\/li>\n<li data-start=\"1131\" data-end=\"1200\">\n<p data-start=\"1133\" data-end=\"1200\">How does the target compare to peers in ambition and integration?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1202\" data-end=\"1227\"><strong data-start=\"1202\" data-end=\"1225\">Outcome \/ solutions<\/strong><\/p>\n<ul data-start=\"1228\" data-end=\"1519\">\n<li data-start=\"1228\" data-end=\"1292\">\n<p data-start=\"1230\" data-end=\"1292\">Evidence-based sustainability strategy assessment to include in due diligence packs.<\/p>\n<\/li>\n<li data-start=\"1293\" data-end=\"1363\">\n<p data-start=\"1295\" data-end=\"1363\">Identification of greenwashing or \u201cOnly PR\u201d risks before purchase.<\/p>\n<\/li>\n<li data-start=\"1364\" data-end=\"1428\">\n<p data-start=\"1366\" data-end=\"1428\">Benchmark positioning against peers for valuation scenarios.<\/p>\n<\/li>\n<li data-start=\"1429\" data-end=\"1519\">\n<p data-start=\"1431\" data-end=\"1519\">Clear basis for setting covenants, warranties, or integration requirements post-close.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3574446415\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3574446415-label\" class=\"accordion-title plain\" href=\"#accordion-item-during-holding-(active-ownership-&#038;-value-creation)\" aria-expanded=\"false\" aria-controls=\"accordion-3574446415-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>During holding (active ownership &amp; value creation)<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3574446415-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3574446415-label\">\n\t\t\t\n<p data-start=\"1585\" data-end=\"1692\"><strong data-start=\"1585\" data-end=\"1598\">Intention<\/strong><br data-start=\"1598\" data-end=\"1601\" \/>Track progress, prioritize engagement, and turn strategic ambition into measurable value.<\/p>\n<p data-start=\"1694\" data-end=\"1719\"><strong data-start=\"1694\" data-end=\"1717\">What you can answer<\/strong><\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"1720\" data-end=\"2034\">\n<li data-start=\"1720\" data-end=\"1807\">\n<p data-start=\"1722\" data-end=\"1807\">Which companies are improving versus plateauing in sustainability ambition and management quality?<\/p>\n<\/li>\n<li data-start=\"1808\" data-end=\"1883\">\n<p data-start=\"1810\" data-end=\"1883\">Where are the gaps between ambition and actual operational integration?<\/p>\n<\/li>\n<li data-start=\"1884\" data-end=\"1963\">\n<p data-start=\"1886\" data-end=\"1963\">Which companies require intensive engagement versus light-touch monitoring?<\/p>\n<\/li>\n<li data-start=\"1964\" data-end=\"2034\">\n<p data-start=\"1966\" data-end=\"2034\">How should engagement resources be allocated across the portfolio?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2036\" data-end=\"2061\"><strong data-start=\"2036\" data-end=\"2059\">Outcome \/ solutions<\/strong><\/p>\n<ul data-start=\"2062\" data-end=\"2440\">\n<li data-start=\"2062\" data-end=\"2130\">\n<p data-start=\"2064\" data-end=\"2130\">Portfolio-wide heatmaps showing ambition and management quality.<\/p>\n<\/li>\n<li data-start=\"2131\" data-end=\"2208\">\n<p data-start=\"2133\" data-end=\"2208\">Prioritization of engagement focus: which companies to work closely with.<\/p>\n<\/li>\n<li data-start=\"2209\" data-end=\"2285\">\n<p data-start=\"2211\" data-end=\"2285\">Actionable engagement integration plan aligned to management\u2019s actual maturity.<\/p>\n<\/li>\n<li data-start=\"2286\" data-end=\"2360\">\n<p data-start=\"2288\" data-end=\"2360\">Integration of KPIs into board and management incentive schemes.<\/p>\n<\/li>\n<li data-start=\"2361\" data-end=\"2440\">\n<p data-start=\"2363\" data-end=\"2440\">Regular monitoring dashboards to demonstrate progress to LPs or regulators.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-1243707149\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1243707149-label\" class=\"accordion-title plain\" href=\"#accordion-item-exit-(preparation-&#038;-positioning)\" aria-expanded=\"false\" aria-controls=\"accordion-1243707149-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>Exit (preparation &amp; positioning)<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1243707149-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1243707149-label\">\n\t\t\t\n<p data-start=\"2488\" data-end=\"2606\"><strong data-start=\"2488\" data-end=\"2501\">Intention<\/strong><br data-start=\"2501\" data-end=\"2504\" \/>Create a demonstrable, investment-grade sustainability story for buyers and shorten sales processes.<\/p>\n<p data-start=\"2608\" data-end=\"2633\"><strong data-start=\"2608\" data-end=\"2631\">What you can answer<\/strong><\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"2634\" data-end=\"2957\">\n<li data-start=\"2634\" data-end=\"2736\">\n<p data-start=\"2636\" data-end=\"2736\">Has the company\u2019s sustainability ambition and management quality improved over the holding period?<\/p>\n<\/li>\n<li data-start=\"2737\" data-end=\"2805\">\n<p data-start=\"2739\" data-end=\"2805\">Can we substantiate claims with consistent, comparable evidence?<\/p>\n<\/li>\n<li data-start=\"2806\" data-end=\"2890\">\n<p data-start=\"2808\" data-end=\"2890\">How does the company compare to competitors in sustainability strategy maturity?<\/p>\n<\/li>\n<li data-start=\"2891\" data-end=\"2957\">\n<p data-start=\"2893\" data-end=\"2957\">Which achievements will resonate most with prospective buyers?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2959\" data-end=\"2984\"><strong data-start=\"2959\" data-end=\"2982\">Outcome \/ solutions<\/strong><\/p>\n<ul data-start=\"2985\" data-end=\"3304\">\n<li data-start=\"2985\" data-end=\"3068\">\n<p data-start=\"2987\" data-end=\"3068\">Exit readiness report with trajectory over time and benchmarking against peers.<\/p>\n<\/li>\n<li data-start=\"3069\" data-end=\"3152\">\n<p data-start=\"3071\" data-end=\"3152\">Documented evidence to include in the information memorandum or data room.<\/p>\n<\/li>\n<li data-start=\"3153\" data-end=\"3228\">\n<p data-start=\"3155\" data-end=\"3228\">Clear sustainability story that differentiates the asset in the market.<\/p>\n<\/li>\n<li data-start=\"3229\" data-end=\"3304\">\n<p data-start=\"3231\" data-end=\"3304\">Ability to demonstrate how improvements contribute to valuation uplift.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-929462621\" class=\"accordion-item\">\n\t\t<a id=\"accordion-929462621-label\" class=\"accordion-title plain\" href=\"#accordion-item-portfolio-management\" aria-expanded=\"false\" aria-controls=\"accordion-929462621-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>Portfolio management<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-929462621-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-929462621-label\">\n\t\t\t\n<p><span style=\"font-size: 90%;\"><strong>Intention<\/strong>: Optimize portfolio performance across both financial and sustainability metrics<\/span><\/p>\n<p><span style=\"font-size: 90%;\"><strong>Challenge<\/strong>: Continuously monitoring and improving the sustainability profile of diverse investments<\/span><\/p>\n<p><span style=\"font-size: 90%;\"><strong>Solutions<\/strong>:<\/span><\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li><span style=\"font-size: 90%;\">Align your portfolios with your sustainability investment objectives (risk, return, impacts)<\/span><\/li>\n<li><span style=\"font-size: 90%;\">Inform engagement strategies with portfolio companies<\/span><\/li>\n<li><span style=\"font-size: 90%;\">Use our engagement strategy tools to guide interactions with portfolio companies<\/span><\/li>\n<li><span style=\"font-size: 90%;\">Leverage our Tools to track sustainability performance across your investments<\/span><\/li>\n<li><span style=\"font-size: 90%;\">Use the approach to define exit strategies and prepare sell-side Due Diligence reports<\/span><\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"accordion-3443880262\" class=\"accordion-item\">\n\t\t<a id=\"accordion-3443880262-label\" class=\"accordion-title plain\" href=\"#accordion-item-reporting\" aria-expanded=\"false\" aria-controls=\"accordion-3443880262-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>Reporting<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-3443880262-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-3443880262-label\">\n\t\t\t\n<p><span style=\"font-size: 90%;\"><strong>Intention<\/strong>: Provide transparent, comprehensive reporting on portfolio sustainability strategy focus (risk, return, impacts)<\/span><\/p>\n<p><span style=\"font-size: 90%;\"><strong>Challenge<\/strong>: Aggregating and presenting complex sustainability data from multiple investments<\/span><\/p>\n<p><span style=\"font-size: 90%;\"><strong>Solutions<\/strong>:<\/span><\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li><span style=\"font-size: 90%;\">Utilize the stress test results to compile sustainability strategy information across your portfolio<\/span><\/li>\n<li><span style=\"font-size: 90%;\">Use our benchmarking tools to contextualize your portfolio&#8217;s strategy against competition and industry average performance<\/span><\/li>\n<\/ul>\n<\/div>\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\n\t<div id=\"col-1118997009\" 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\"  id=\"row-2070402997\">\n\n\t<div id=\"col-1054003385\" class=\"col medium-7 small-12 large-7\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p class=\"uppercase\">Want to learn more about the use cases for your situation?\u00a0<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-305359410\" class=\"col medium-5 small-12 large-5\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a href=\"https:\/\/calendly.com\/martin-pi\/quick-update-15-min\" class=\"button primary\" style=\"border-radius:10px;padding:10px 25px 10px 25px;\">\n\t\t<span>Request a meeting<\/span>\n\t<\/a>\n\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  <div id=\"page-header-109774140\" 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_1953620320\">\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-1580815307\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1580815307 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-middle\"  id=\"row-1276418269\">\n\n\t<div id=\"col-1912827668\" class=\"col index-up medium-12 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#f6f6f6;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"text-836832065\" class=\"text\">\n\t\t\n\t\t\n<style>\n#text-836832065 {\n  font-size: 1rem;\n}\n<\/style>\n\t<\/div>\n\t\n<h3 data-start=\"2098\" data-end=\"2142\"><strong data-start=\"2102\" data-end=\"2142\">The PI Strategy Framework helps you:<\/strong><\/h3>\n<div class=\"pi-bullets\">\n<ul data-start=\"2143\" data-end=\"2812\">\n<li data-start=\"2143\" data-end=\"2239\">\n<p data-start=\"2145\" data-end=\"2239\"><strong data-start=\"2145\" data-end=\"2158\">Determine<\/strong> which strategic ambition levels are realistic and relevant for your investments.<\/p>\n<\/li>\n<li data-start=\"2240\" data-end=\"2334\">\n<p data-start=\"2242\" data-end=\"2334\"><strong data-start=\"2242\" data-end=\"2254\">Evaluate<\/strong> the financial return and business impact of each sustainability ambition level.<\/p>\n<\/li>\n<li data-start=\"2335\" data-end=\"2407\">\n<p data-start=\"2337\" data-end=\"2407\"><strong data-start=\"2337\" data-end=\"2350\">Benchmark<\/strong> your portfolio against industry peers and best practices.<\/p>\n<\/li>\n<li data-start=\"2408\" data-end=\"2513\">\n<p data-start=\"2410\" data-end=\"2513\"><strong data-start=\"2410\" data-end=\"2420\">Select<\/strong> the ambition level that best supports your investment&#8217;s mid- and long-term value creation.<\/p>\n<\/li>\n<li data-start=\"2514\" data-end=\"2596\">\n<p data-start=\"2516\" data-end=\"2596\"><strong data-start=\"2516\" data-end=\"2528\">Identify<\/strong> misalignments or missed opportunities (gaps &amp; overshoots)\u00a0 across your current investments.<\/p>\n<\/li>\n<li data-start=\"2597\" data-end=\"2699\">\n<p data-start=\"2599\" data-end=\"2699\"><strong data-start=\"2599\" data-end=\"2608\">Align<\/strong> sustainability efforts with the overall goals of your investment firm to drive consistency and effectiveness.<\/p>\n<\/li>\n<li data-start=\"2700\" data-end=\"2812\">\n<p data-start=\"2702\" data-end=\"2812\"><strong data-start=\"2702\" data-end=\"2713\">Enhance<\/strong> communication and reporting by moving beyond surface-level PR to meaningful sustainability action.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1912827668 > .col-inner {\n  padding: 30% 15% 10% 15%;\n  margin: -90px 0px 0px 0px;\n}\n@media (min-width:550px) {\n  #col-1912827668 > .col-inner {\n    padding: 20% 15% 10% 15%;\n    margin: -115px 0px 0px 0px;\n  }\n}\n@media (min-width:850px) {\n  #col-1912827668 > .col-inner {\n    padding: 10% 15% 10% 15%;\n    margin: 0px 0px 0px 50px;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-924979367\" 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<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1276395511\">\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=\"680\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/08\/iStock-1343774494_M-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"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\/08\/iStock-1343774494_M-1024x683.jpg 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/08\/iStock-1343774494_M-300x200.jpg 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/08\/iStock-1343774494_M-768x512.jpg 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/08\/iStock-1343774494_M-18x12.jpg 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/08\/iStock-1343774494_M.jpg 1254w\" 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_1276395511 {\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\"  id=\"row-1873325124\">\n\n\t<div id=\"col-371712818\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h3 class=\"thin-font\">Each ambition level has a specific purpose, backed by real data and insights into how sustainability aligns with business operations. The framework is scientifically tested to ensure that sustainability efforts generate real financial and strategic benefits.<\/h3>\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_1953620320 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n}\n@media (min-width:850px) {\n  #section_1953620320 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n  <div id=\"page-header-1682354620\" 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_698583125\">\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-200217340\">\n\n\t<div id=\"col-997037202\" 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-1445538169\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1445538169 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1712202181\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Ways We Support Your Strategy Journey<\/h2>\n\t\t\n<style>\n#text-1712202181 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1331700152\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1331700152 {\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-2143136576\">\n\n\t<div id=\"col-1668780094\" 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-117788461\" 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-181847971\">\n\n\t<div id=\"col-2039254111\" 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-143237035\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Investment strategy and sustainability alignment<\/span><\/h2>\n\t\t\n<style>\n#text-143237035 {\n  color: #0096a0;\n}\n#text-143237035 > * {\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>Align fund strategies and mandates with impact ambitions (PI&#8217;s transition pathway), using the same strategic logic applied to portfolio companies. Clear sustainability objectives enhance transparency and investor confidence while defining the scope for future capital deployment.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-121057605\">\n\n\t<div id=\"col-771521115\" 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-466475173\" class=\"text\">\n\t\t\n\t\t\n<style>\n#text-466475173 {\n  color: #0096a0;\n}\n#text-466475173 > * {\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\n\t<div id=\"col-2051659906\" 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-2782992439\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Due diligence and strategy integration<\/span><\/h2>\n\t\t\n<style>\n#text-2782992439 {\n  color: #0096a0;\n}\n#text-2782992439 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Integrate the strategy that makes most sense into valuation and due-diligence processes. Evidence-based screening on strategy improves investment quality and reduces the risk of sustainability blind spots to complement strategic alignment analysis.<\/p>\n\t<div id=\"gap-563296318\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-563296318 {\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-115402564\" 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-1438283036\" 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-1315060003\" 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-1739170898\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Strategy assessment for portfolio alignment: using the PI Strategy Framework<\/span><\/h2>\n\t\t\n<style>\n#text-1739170898 {\n  color: #0096a0;\n}\n#text-1739170898 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Evaluate whether portfolio companies\u2019 sustainability strategies align with your investment objectives and their risk\/opportunity profile. Using the PI Strategy Framework, investors can screen organizations\u2019 strategic maturity and direction \u2014 understanding where each stands today and how it fits within your fund\u2019s impact ambition (transition goals).<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-969625311\" 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-4180622255\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Stewardship and outcomes monitoring<\/span><\/h2>\n\t\t\n<style>\n#text-4180622255 {\n  color: #0096a0;\n}\n#text-4180622255 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Set measurable engagement objectives and track progress against them. Structured monitoring frameworks link stewardship activities to quantifiable outcomes and portfolio value. Engagement priorities can be based on the strategic gap identified through the PI Strategy Framework.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1951088405\" 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-1230657297\" 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-945384288\" 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-3457323460\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Product development and investor communications<\/span><\/h2>\n\t\t\n<style>\n#text-3457323460 {\n  color: #0096a0;\n}\n#text-3457323460 > * {\n  color: #0096a0;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Develop investment products and reporting that meet evolving LP and regulatory expectations. Clear methodologies and transparent data underpin credible market positioning and fundraising success.<\/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_698583125 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  background-color: #f0f0f0;\n}\n#section_698583125 .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-2031842632\">\n\n\t<div id=\"col-1900260928\" 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-1508780301\" 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\" style=\"border-radius:10px;\">\n\t\t<span>Get in touch to get insights into investment strategy<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n  <div id=\"page-header-602982647\" 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-wrapper flex-col text-left medium-text-center\">\n          <h1 class=\"entry-title mb-0\">\n            How the results indicate financial returns          <\/h1>\n        <\/div>\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\t<div id=\"gap-173743024\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-173743024 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-787158474\">\n\n\t<div id=\"col-1971955985\" 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\"  id=\"row-1994685590\">\n\n\t<div id=\"col-1237330177\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-1828703811\" class=\"text\">\n\t\t\n\t\t\n<style>\n#text-1828703811 {\n  font-size: 1rem;\n  line-height: 0.75;\n  text-align: center;\n  color: rgb(255, 255, 255);\n}\n#text-1828703811 > * {\n  color: rgb(255, 255, 255);\n}\n<\/style>\n\t<\/div>\n\t\n<p style=\"text-align: left;\"><span style=\"font-size: 90%;\">Our research on major German stock-listed firms reveals a spectrum of sustainability strategies, each with distinct financial implications:<\/span><\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 90%;\">Applying an \u201cOnly PR\u201d approach or remaining at Legal\/Stakeholder Compliance often correlates with financial disadvantages (reactive posture)<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 90%;\">By contrast, Pragmatic and Strategic levels\u2014implemented consistently\u2014are more likely to yield advantages<\/span><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: left;\"><span style=\"font-size: 90%;\">Some B2C leaders at the Sustainability-Driven level have reported 15\u201340% annual revenue growth. See, e.g., Patagonia and Tony&#8217;s Chocolonely.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-size: 90%;\"><span style=\"font-size: 16px;\"><em>As ambition levels increase, so do investment requirements. The key question is: Which strategy best suits your investments, and is your management aligned with this goal?<\/em><\/span><br \/><\/span><\/p>\n\t<div id=\"gap-229876697\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-229876697 {\n  padding-top: 40px;\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-1771103858\" 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<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2042198491\">\n\t\t<a class=\"\" href=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/PIresearch.png\" target=\"_blank\" rel=\"noopener\" >\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1009\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/PIresearch-1009x1024.png\" class=\"attachment-large size-large\" alt=\"PI\u2019s research has shown that Only PR approaches that can be identified by a low consistency as well as low strategic ambitions lead to a financial underperformance, highly consistent and higher strategic ambitions, on the contrary, lead to a financial overperformance. 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\/PIresearch-1009x1024.png 1009w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/PIresearch-295x300.png 295w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/PIresearch-768x780.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/PIresearch-12x12.png 12w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/PIresearch.png 1175w\" sizes=\"auto, (max-width: 1009px) 100vw, 1009px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\n<style>\n#image_2042198491 {\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<a data-animate=\"bounceInUp\" href=\"https:\/\/positive-impacts.com\/publications\/\" class=\"button primary is-large expand\" style=\"border-radius:99px;\">\n\t\t<span>Interested? Read more in our study series<\/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: #whattodowiththeresults\" data-bullet=\"true\" data-link=\"#whattodowiththeresults\" data-title=\"What to do with the results\"><a name=\"whattodowiththeresults\"><\/a><\/span>\n  <div id=\"page-header-669159096\" 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            What to do with the results          <\/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-669159096 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t<div id=\"gap-1789427782\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1789427782 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row row-collapse row-full-width align-middle\"  id=\"row-623511988\">\n\n\t<div id=\"col-1853786360\" class=\"col medium-12 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<section class=\"section dark\" id=\"section_371791020\">\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-616484527\">\n\n\t<div id=\"col-1023185908\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1192159919\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1192159919 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-375847969\" class=\"text\">\n\t\t\n<h3>What comes next<\/h3>\n\t\t\n<style>\n#text-375847969 {\n  font-size: 2rem;\n  line-height: 1;\n}\n@media (min-width:550px) {\n  #text-375847969 {\n    font-size: 2.25rem;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"is-divider divider clearfix\" style=\"max-width:80px;background-color:rgb(255, 255, 255);\"><\/div>\n<p style=\"text-align: left;\"><strong>Once you\u2019ve assessed your sustainability strategy, the next step is to act on it.<\/strong><\/p>\n<p style=\"text-align: left;\">We\u2019ve developed a flexible, evidence-based process to help you move from insight to integration &#8211; tailored to your ambition level, your sector, and your current position. Not every step is needed for every investment stage, and the order can vary depending on where you are in your journey.<\/p>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1023185908 > .col-inner {\n  padding: 0px 0px 0px 0;\n}\n@media (min-width:550px) {\n  #col-1023185908 > .col-inner {\n    padding: 0px 0px 0px 15%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_371791020 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n  min-height: 440px;\n}\n#section_371791020 .section-bg-overlay {\n  background-color: rgba(0, 0, 0, 0.29);\n}\n@media (min-width:550px) {\n  #section_371791020 {\n    min-height: 500px;\n  }\n}\n@media (min-width:850px) {\n  #section_371791020 {\n    min-height: 750px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-86211513\" class=\"col medium-12 small-12 large-7\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-large\"  id=\"row-1403535302\">\n\n\t<div id=\"col-1602478141\" class=\"col medium-6 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-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<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\"><span style=\"font-size: 23px; font-family: 'IBM Plex Serif';\">1. Impact Assessment &#8211; Level 1<\/span><\/span><\/h1>\n<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\">Start with a high-legel, data-driven assessment of the portfolio&#8217;s sustainability impacts. This helps identify where your activities create value, or risk, for society and the environment. <\/span><\/h1>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1657318663\" class=\"col medium-6 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-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<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\"><span style=\"font-size: 23px; font-family: 'IBM Plex Serif';\">2. Strategy &amp; peer benchmark<\/span><\/span><\/h1>\n<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\">Evaluate your current Ambition Level and compare it to peers. Ideally, your Impacts are also evaluated, helping you understand your relative position.<\/span><\/h1>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-972899693\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-972899693 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row row-large\"  id=\"row-1981403339\">\n\n\t<div id=\"col-843013156\" class=\"col medium-6 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-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<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\"><span style=\"font-size: 23px; font-family: 'IBM Plex Serif';\">3. Strategy kick-off workshop\u00a0<\/span><\/span><\/h1>\n<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\">Bring leadership on board. In this session, we align on ambition levels and potential strategic direction: setting the tone for whats to come.\u00a0<\/span><\/h1>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-91028005\" class=\"col medium-6 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-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-4009576167\" class=\"text\">\n\t\t\n<h1><span style=\"font-size: 23px;\">4. Impact Assessment \u2013 Level 2<\/span><\/h1>\n<h3><span style=\"font-family: 'IBM Plex Sans'; font-size: 14px;\"><span style=\"font-family: 'IBM Plex Sans'; font-size: 13px;\">Dive deeper into your most material impacts. This level includes more granular data and analysis, tailored to your sector and business model.<\/span><\/span><\/h3>\n\t\t\n<style>\n#text-4009576167 {\n  color: #555555;\n}\n#text-4009576167 > * {\n  color: #555555;\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\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large\"  id=\"row-1157359370\">\n\n\t<div id=\"col-80152296\" class=\"col medium-6 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-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-4199261855\" class=\"text\">\n\t\t\n<h1><span style=\"font-size: 23px;\">5. Financial effects, risks &amp; opportunities<\/span><\/h1>\n<h3><span style=\"font-family: 'IBM Plex Sans'; font-size: 13px;\">Using PI\u2019s Financial Effects Database, we assess how sustainability impacts translate into financial risks and opportunities: both for your returns and for society.<\/span><\/h3>\n\t\t\n<style>\n#text-4199261855 {\n  color: #555555;\n}\n#text-4199261855 > * {\n  color: #555555;\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\t<\/div>\n\n\t\n\n\t<div id=\"col-421148141\" class=\"col medium-6 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-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<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\"><span style=\"font-size: 23px; font-family: 'IBM Plex Serif';\">6. Materiality Assessment<\/span><br \/>Define what matters most. We help you assess double materiality &#8211; the impact of sustainability on your investments<span style=\"font-size: 14px;\">, and your investments on society<\/span><\/span><\/h1>\n\t\t<\/div>\n\t<\/div>\n\t\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-93497744\">\n\n\t<div id=\"col-10716481\" class=\"col medium-6 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-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-2809786515\" class=\"text\">\n\t\t\n<h1><span style=\"font-size: 23px;\">7. Evaluation of measures<\/span><\/h1>\n<h3><span style=\"font-family: 'IBM Plex Sans'; font-size: 14px;\">Identify and evaluate concrete measures: both to improve impact and to manage financial risks. This includes scenario analysis and cost-benefit evaluation.<\/span><\/h3>\n\t\t\n<style>\n#text-2809786515 {\n  color: #555555;\n}\n#text-2809786515 > * {\n  color: #555555;\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\t<\/div>\n\n\t\n\n\t<div id=\"col-469164498\" class=\"col medium-6 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-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<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\"><span style=\"font-size: 23px; font-family: 'IBM Plex Serif';\">8. Strategy Workshop<\/span><br \/>\nDiscuss the results, explore strategic options, and make decisions. This is where ambition becomes action.<br \/>\n<\/span><\/h1>\n\t\t<\/div>\n\t<\/div>\n\t\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-724668901\">\n\n\t<div id=\"col-2037131873\" class=\"col medium-6 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-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-2192493381\" class=\"text\">\n\t\t\n<h1><span style=\"font-size: 23px;\">9. Integration into investments<\/span><\/h1>\n<h3><span style=\"font-family: 'IBM Plex Sans'; font-size: 14px;\">Translate your strategy into policies, processes, and controls. This includes governance, risk management, and operational integration.<\/span><\/h3>\n\t\t\n<style>\n#text-2192493381 {\n  color: #555555;\n}\n#text-2192493381 > * {\n  color: #555555;\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\t<\/div>\n\n\t\n\n\t<div id=\"col-617277848\" class=\"col medium-6 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-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<h1><span style=\"color: #555555; font-family: 'IBM Plex Sans'; font-size: 14.4px;\"><span style=\"font-size: 23px; font-family: 'IBM Plex Serif';\">10. Reporting &amp; communication<\/span><br \/>\nEnsure internal and external stakeholders understand your strategy. We support you in aligning your reporting, equity story, and ESG ratings.<br \/>\n<\/span><\/h1>\n\t\t<\/div>\n\t<\/div>\n\t\n\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\n<style>\n#col-86211513 > .col-inner {\n  padding: 40px 15% 30px 15%;\n}\n@media (min-width:550px) {\n  #col-86211513 > .col-inner {\n    padding: 60px 15% 60px 15%;\n  }\n}\n@media (min-width:850px) {\n  #col-86211513 > .col-inner {\n    padding: 0px 15% 0px 15%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1380872058\">\n\n\t<div id=\"col-1699434364\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a data-animate=\"bounceInUp\" href=\"https:\/\/positive-impacts.com\/publications\/\" class=\"button primary is-large expand\" style=\"border-radius:99px;\">\n\t\t<span>Let's tailor your journey<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\n\t<section class=\"section\" id=\"section_324776828\">\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<span class=\"scroll-to\" data-label=\"Scroll to: #materiality\" data-bullet=\"true\" data-link=\"#materiality\" data-title=\"Materiality &amp; Strategy\"><a name=\"materiality\"><\/a><\/span>\n  <div id=\"page-header-1646876048\" 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            Materiality &amp; Strategy          <\/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-1646876048 .page-title-inner {\n  min-height: 10px;\n}\n#page-header-1646876048 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t\t<\/div>\n\n\t\t\n<style>\n#section_324776828 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: rgb(250, 250, 250);\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1920691346\">\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-975133141\">\n\n\t<div id=\"col-1317873125\" 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;\">From materiality to strategy \u2013 turning insights into action<\/h4>\n<p>Materiality assessments form the backbone of any sustainability strategy and governance. We combine quantitative impact analysis with stakeholder and expert insights to determine both your organization\u2019s impacts on society and the environment and the financial relevance of these impacts. This ensures a clear view of how sustainability topics shape your financial performance.<\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li><strong data-start=\"1397\" data-end=\"1419\">Impact Materiality<\/strong> \u2013 Quantify your organization\u2019s positive and negative impacts on society and the environment<\/li>\n<li><strong data-start=\"1516\" data-end=\"1541\">Financial Materiality<\/strong> \u2013 Identify how sustainability topics influence financial performance<\/li>\n<li><strong data-start=\"1615\" data-end=\"1638\">Strategic Alignment<\/strong> \u2013 Determine the Strategic Ambition Level that best matches your risks and opportunities<\/li>\n<li><strong data-start=\"1731\" data-end=\"1768\">Consistent Management &amp; Reporting<\/strong> \u2013 Align materiality, management, and reporting to your strategic ambition, ensuring compliance and credibility<\/li>\n<\/ul>\n<\/div>\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-693613761\">\n\n\t<div id=\"col-697885807\" 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-1543851703\" >\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_1015647777\">\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=\"691\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityAndStrategy-1024x694.png\" class=\"attachment-large size-large\" alt=\"PI\u2019s approach on how to influence the strategy design by structurally using the double materiality assessment in order to identify the risk &amp; opportunity profile of the organization which then determines the strategic options to best choose from. Showing the PI Frameworks on Impact Accounting, Value &amp; Risk, and Strategy in one go 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\/MaterialityAndStrategy-1024x694.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityAndStrategy-300x203.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityAndStrategy-768x521.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityAndStrategy-1536x1041.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityAndStrategy-2048x1389.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/MaterialityAndStrategy-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_1015647777 {\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_1467566443\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t\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_1467566443 {\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_22859706\">\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_22859706 {\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_1086835744\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t\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_1086835744 {\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_1333181938\">\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_1333181938 {\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-1760534232\" 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\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<div class=\"row\"  id=\"row-1886185285\">\n\n\t<div id=\"col-2140258220\" 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 methodology includes:<\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li>Scoring on a scale that you choose, where for impact materiality we map our science-based thresholds for climate, water, nature, and social topics to your chosen cut-off and 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>Support in choosing the materiality definition that best suits your impacts, risks, and opportunity (IRO) profile and chosen sustainability strategy<\/li>\n<li>Tailored approach that best fits the maturity of your materiality processes<\/li>\n<li>Alignment with CSRD\u2019s double and IFRS\u2019s single materiality requirements<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1760534232 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1302722279\" 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 materiality assessment is not just compliant (if relevant), but 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_1920691346 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: rgb(246, 246, 246);\n}\n@media (min-width:550px) {\n  #section_1920691346 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\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":"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-4956","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/4956","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=4956"}],"version-history":[{"count":68,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/4956\/revisions"}],"predecessor-version":[{"id":6358,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/4956\/revisions\/6358"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/media?parent=4956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}