{"id":5334,"date":"2025-10-02T11:31:09","date_gmt":"2025-10-02T09:31:09","guid":{"rendered":"https:\/\/positive-impacts.com\/?page_id=5334"},"modified":"2025-11-17T14:30:54","modified_gmt":"2025-11-17T13:30:54","slug":"publications","status":"publish","type":"page","link":"https:\/\/positive-impacts.com\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\n\t<section class=\"section dark\" id=\"section_1693368312\">\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 align-center\"  id=\"row-1975364142\">\n\n\t<div id=\"col-1967502268\" 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\t<div id=\"text-2572716055\" class=\"text\">\n\t\t\n<h6>POSITIVE IMPACTS IN THE NEWS<\/h6>\n\t\t\n<style>\n#text-2572716055 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1385095982\" class=\"text\">\n\t\t\n<h1>PUBLICATIONS<\/h1>\n\t\t\n<style>\n#text-1385095982 {\n  font-size: 2.25rem;\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1693368312 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n  min-height: 500px;\n  background-color: #005064;\n}\n#section_1693368312 .section-bg-overlay {\n  background-color: rgba(0, 0, 0, 0.25);\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_618047954\">\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\" style=\"max-width:1200px\" id=\"row-1369007594\">\n\n\t<div id=\"col-1167724873\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row row-small\" style=\"max-width:1200px\" id=\"row-932711046\">\n\n\t<div id=\"col-1915450746\" class=\"col medium-6 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner text-center\" style=\"background-color:rgb(255, 255, 255);\" >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n\t<div id=\"text-3002622457\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 190%;\">26<\/span><\/h2>\n\t\t\n<style>\n#text-3002622457 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<div class=\"icon-box featured-box icon-box-top 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\t<div id=\"text-3938164296\" class=\"text\">\n\t\t\n<p><a href=\"#blog\" data-wplink-edit=\"true\">BLOG &#038; NEWSLETTERS<\/a><\/p>\n\t\t\n<style>\n#text-3938164296 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1915450746 > .col-inner {\n  padding: 30px 30px 30px 30px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1273896012\" class=\"col medium-6 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\" style=\"background-color:rgb(255, 255, 255);\" >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n\t<div id=\"text-3947631273\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 190%;\">3<\/span><\/h2>\n\t\t\n<style>\n#text-3947631273 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<div class=\"icon-box featured-box icon-box-top 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\t<div id=\"text-4057806126\" class=\"text\">\n\t\t\n<p><a href=\"#Study\">SCIENTIFIC STUDIES<\/a><\/p>\n\t\t\n<style>\n#text-4057806126 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-992877613\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-992877613 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"pi-bullets\">\n<ul>\n<li>how strategic sustainability management pays off<\/li>\n<li>the concept of double materiality and how materiality is approached by the biggest companies in Germany<\/li>\n<li>how companies create societal value<\/li>\n<\/ul>\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-1273896012 > .col-inner {\n  padding: 30px 30px 30px 30px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-831515113\" class=\"col medium-6 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\" style=\"background-color:rgb(255, 255, 255);\" >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:2px 2px 2px 2px;\">\n\t<\/div>\n\t\t\t\n\t<div id=\"text-3035173839\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 190%;\">5<\/span><\/h2>\n\t\t\n<style>\n#text-3035173839 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<div class=\"icon-box featured-box icon-box-top 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\t<div id=\"text-2740117935\" class=\"text\">\n\t\t\n<p><a href=\"#Specialreports\">SPECIAL REPORTS<\/a><\/p>\n\t\t\n<style>\n#text-2740117935 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t<div id=\"gap-1725452158\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1725452158 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\">on the forecasted climate performance of the DAX40<\/li>\n<li style=\"text-align: left;\">to the COP29<\/li>\n<li style=\"text-align: left;\">to the COP28<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-831515113 > .col-inner {\n  padding: 30px 30px 30px 30px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1167724873 > .col-inner {\n  margin: -110px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_618047954 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n}\n@media (min-width:550px) {\n  #section_618047954 {\n    padding-top: 30px;\n    padding-bottom: 30px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #blog\" data-bullet=\"false\" data-link=\"#blog\" data-title=\"blog\"><a name=\"blog\"><\/a><\/span>\n  <div id=\"page-header-234515777\" 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            PI Blog &amp; Newsletters          <\/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\n\t<section class=\"section\" id=\"section_957991866\">\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-450603744\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-450603744 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-305988769\">\n\n\t<div id=\"col-277373033\" 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=\"box has-hover   has-hover box-overlay dark box-text-top\" >\n\n\t\t<div class=\"box-image\" >\n\t\t\t\t\t\t<div class=\"image-overlay-add image-grayscale\" >\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2121\" height=\"1414\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L.jpg\" class=\"attachment- size-\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L.jpg 2121w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L-300x200.jpg 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L-1024x683.jpg 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L-768x512.jpg 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L-1536x1024.jpg 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L-2048x1365.jpg 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-612822456_L-18x12.jpg 18w\" sizes=\"auto, (max-width: 2121px) 100vw, 2121px\" \/>\t\t\t\t<div class=\"overlay\" style=\"background-color:rgba(28, 28, 28, 0.5)\"><\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t<div class=\"box-text show-on-hover hover-slide text-center\" >\n\t\t\t<div class=\"box-text-inner\">\n\t\t\t\t\n<p>Stay in touch with the PI Team and receive regular updates!<\/p>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n\t<div id=\"gap-1191578512\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1191578512 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<a data-animate=\"bounceInUp\" href=\"http:\/\/eepurl.com\/hvHWrn\" target=\"_blank\" class=\"button primary is-small expand\" rel=\"noopener\" style=\"border-radius:13px;\">\n\t\t<span>Subscribe now<\/span>\n\t<\/a>\n\n<a data-animate=\"bounceInUp\" href=\"https:\/\/positive-impacts.com\/en\/publications\/blog\/\" target=\"_blank\" class=\"button primary is-small expand\" rel=\"noopener\" style=\"border-radius:13px;\">\n\t\t<span>View more in our blog<\/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-1756446069\" 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  <style>\n    #row-1945580460 .grid-col-1{height: 450px}\n    #row-1945580460 .grid-col-1-2{height: 225px}\n    #row-1945580460 .grid-col-1-3{height:150px}\n    #row-1945580460 .grid-col-2-3{height: 300px}\n    #row-1945580460 .grid-col-1-4{height: 112.5px}\n    #row-1945580460 .grid-col-3-4{height: 337.5px}\n\n\n        \/* Tablet *\/\n    @media (max-width: 850px){\n      #row-1945580460 .grid-col-1{height: 300px}\n      #row-1945580460 .grid-col-1-2{height: 150px}\n      #row-1945580460 .grid-col-1-3{height:100px}\n      #row-1945580460 .grid-col-2-3{height: 200px}\n      #row-1945580460 .grid-col-1-4{height: 75px}\n      #row-1945580460 .grid-col-3-4{height: 225px}\n    }\n    \n        \/* Mobile *\/\n    @media (max-width: 550px){\n      #row-1945580460 .grid-col-1{height: 300px}\n      #row-1945580460 .grid-col-1-2{height: 150px}\n      #row-1945580460 .grid-col-1-3{height:100px}\n      #row-1945580460 .grid-col-2-3{height: 200px}\n      #row-1945580460 .grid-col-1-4{height: 75px}\n      #row-1945580460 .grid-col-3-4{height: 225px}\n    }\n    \n\n  <\/style>\n  \n  \n    <div id=\"row-1945580460\" class=\"row has-shadow row-box-shadow-1 row-grid\" data-packery-options='{\"itemSelector\": \".col\", \"gutter\": 0, \"presentageWidth\" : true}'>\n\n  <div class=\"col post-item grid-col grid-col-1 large-6 medium-12\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-shade dark box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/beyond-compliance-how-esg-risk-opportunity-assessment-drives-competitive-advantage\/\" class=\"plain\" aria-label=\"Beyond Compliance: How ESG Risk &#038; Opportunity Assessment Drives Competitive Advantage\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"1020\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_Squaire_EN-1024x1024.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Sustainability\/impacts can make a positive contribution to value, reduce risks, but also lead to new costs and risks. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_Squaire_EN-1024x1024.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_Squaire_EN-300x300.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_Squaire_EN-150x150.png 150w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_Squaire_EN-768x767.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_Squaire_EN-12x12.png 12w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/09\/ValueRisk_Squaire_EN.png 1440w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t<div class=\"shade\"><\/div>  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-larger uppercase\">\n\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/beyond-compliance-how-esg-risk-opportunity-assessment-drives-competitive-advantage\/\" class=\"plain\">Beyond Compliance: How ESG Risk &#038; Opportunity Assessment Drives Competitive Advantage<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt \">\n\t\t\t\t\t\tA sustainability manager at a mid-sized holding company recently shared a frustration many of us [...]\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/beyond-compliance-how-esg-risk-opportunity-assessment-drives-competitive-advantage\/\" class=\"button  is-outline is-small mb-0\">\n\t\t\t\t\t\t\tRead more \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"badge absolute top post-date badge-circle-inside\">\n\t\t\t\t\t\t\t<div class=\"badge-inner\">\n\t\t\t\t\t\t\t\t<span class=\"post-date-day\">17<\/span><br>\n\t\t\t\t\t\t\t\t<span class=\"post-date-month is-xsmall\">Nov<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item grid-col grid-col-1-2 large-6 medium-6\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-shade dark box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/materiality-based-on-facts\/\" class=\"plain\" aria-label=\"Materiality Based on Facts: Moving Beyond What Can Feel Like Guesswork\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"162\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-300x162.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"Materiality is a chicken-and-egg problem: you need impact data to assess materiality, but you need to conduct a materiality assessment to know which impacts to survey. PI Impact Accounting Framework, Impact Accounting Standard PI Value &amp; Risk Framework, PI Strategy Framework PI Rahmenwerk zur Wirkungsbilanzierung, PI Wert &amp; Risiko Rahmenwerk, PI Strategie Rahmenwerk\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-300x162.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-1024x553.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-768x415.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-1536x830.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-2048x1106.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-18x10.png 18w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t<div class=\"shade\"><\/div>  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-larger uppercase\">\n\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/materiality-based-on-facts\/\" class=\"plain\">Materiality Based on Facts: Moving Beyond What Can Feel Like Guesswork<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt \">\n\t\t\t\t\t\tMost organisations approach materiality as an exercise in collecting opinions.Stakeholder surveys, perception matrices, and rankings [...]\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/materiality-based-on-facts\/\" class=\"button  is-outline is-small mb-0\">\n\t\t\t\t\t\t\tRead more \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"badge absolute top post-date badge-circle-inside\">\n\t\t\t\t\t\t\t<div class=\"badge-inner\">\n\t\t\t\t\t\t\t\t<span class=\"post-date-day\">23<\/span><br>\n\t\t\t\t\t\t\t\t<span class=\"post-date-month is-xsmall\">Oct<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item grid-col grid-col-1-2 large-3 medium-6\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-shade dark box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/%f0%9f%8e%89-five-years-of-positive-impacts-science-based-strategic-and-growing\/\" class=\"plain\" aria-label=\"\ud83c\udf89 Five Years of Positive Impacts \u2014 Science-Based, Strategic, and Growing\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-post-image\" alt=\"Positive Impacts PI Training Workshop Impact Value Strategy Impact Accounting Framework Rahmenwerk zur Wirkungsbilanzierung\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t<div class=\"shade\"><\/div>  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-larger uppercase\">\n\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/%f0%9f%8e%89-five-years-of-positive-impacts-science-based-strategic-and-growing\/\" class=\"plain\">\ud83c\udf89 Five Years of Positive Impacts \u2014 Science-Based, Strategic, and Growing<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t                    \n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/positive-impacts.com\/en\/%f0%9f%8e%89-five-years-of-positive-impacts-science-based-strategic-and-growing\/\" class=\"button  is-outline is-small mb-0\">\n\t\t\t\t\t\t\tRead more \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"badge absolute top post-date badge-circle-inside\">\n\t\t\t\t\t\t\t<div class=\"badge-inner\">\n\t\t\t\t\t\t\t\t<span class=\"post-date-day\">19<\/span><br>\n\t\t\t\t\t\t\t\t<span class=\"post-date-month is-xsmall\">Oct<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_957991866 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #Study\" data-bullet=\"false\" data-link=\"#Study\" data-title=\"PI Study\"><a name=\"Study\"><\/a><\/span>\n  <div id=\"page-header-1427572527\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark featured-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 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            PI Paper Series          <\/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     \n<style>\n#page-header-1427572527 .title-bg {\n  background-image: url(https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS.png);\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1827530434\">\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-middle\" style=\"max-width:1200px\" id=\"row-1566820693\">\n\n\t<div id=\"col-1133762414\" class=\"col medium-12 small-12 large-6\"  data-animate=\"fadeInLeft\">\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-959829733\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n                                                \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1968016815\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_75252335\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L-683x1024.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L-683x1024.jpg 683w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L-200x300.jpg 200w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L-768x1152.jpg 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L-1024x1536.jpg 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L-1365x2048.jpg 1365w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L-8x12.jpg 8w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-853192610_L.jpg 1414w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/>\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_75252335 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1968016815 {\n  width: 60%;\n}\n#text-box-1968016815 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-1968016815 {\n    width: 60%;\n  }\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-959829733 {\n  padding-top: 250px;\n  background-color: rgb(255, 255, 255);\n}\n@media (min-width:550px) {\n  #banner-959829733 {\n    padding-top: 450px;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1225397132\" class=\"col medium-11 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-1595393632\" class=\"text\">\n\t\t\n<h3 style=\"text-align: center;\">It does pay off: paper 1<\/h3>\n<h3 style=\"text-align: center;\"><em><span style=\"font-size: 20px;\">Strategic sustainability management and how it brings financial returns<\/span><\/em><\/h3>\n\t\t\n<style>\n#text-1595393632 {\n  font-size: 1.5rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-447423515\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-447423515 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-family: 'IBM Plex Sans'; font-size: 100%;\">What strategies did the top 100 German companies pursue in integrating sustainability, and how consistent were they in their approach?<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-family: 'IBM Plex Sans'; font-size: 100%;\">How did these aspects drive financial performance?<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-family: 'IBM Plex Sans'; font-size: 100%;\">To what extent was sustainability strategy driven by financial performance?<\/span><\/li>\n<\/ul>\n<\/div>\n<a href=\"https:\/\/www.linkedin.com\/pulse\/strategic-sustainability-management-pays-off-positive-impacts\" class=\"button secondary is-underline\" >\n\t\t<span>linkedin post<\/span>\n\t<\/a>\n\n<a href=\"https:\/\/mailchi.mp\/positive-impacts\/pi-study-download1\" class=\"button secondary is-underline\" >\n\t\t<span>download full report<\/span>\n\t<\/a>\n\n<a href=\"https:\/\/positive-impacts.com\/paper-1-summary\/\" class=\"button secondary is-underline\" >\n\t\t<span>summary<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1225397132 > .col-inner {\n  padding: 0px 0px 0px 0;\n}\n@media (min-width:550px) {\n  #col-1225397132 > .col-inner {\n    padding: 0px 0px 0px 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1827530434 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1477450580\">\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-middle\" style=\"max-width:1200px\" id=\"row-344686406\">\n\n\t<div id=\"col-767120784\" class=\"col medium-11 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-3947543470\" class=\"text\">\n\t\t\n<h3 style=\"text-align: center;\">What&#8217;s material: paper 2<\/h3>\n<h3 style=\"text-align: center;\"><em><span style=\"font-size: 20px;\">Double materiality in the area of conflict between implementation and strategy<\/span><\/em><\/h3>\n\t\t\n<style>\n#text-3947543470 {\n  font-size: 1.5rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-145059115\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-145059115 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 100%;\">The divergence of materiality concepts, what they entail, how materiality is defined, and what is\u00a0<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 100%;\">The state of play of (double) materaility in the top 100 German companies<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 100%;\">The divergence of double materiality judgments in the nine pilot study sectors<\/span><\/li>\n<\/ul>\n<\/div>\n<a href=\"https:\/\/www.linkedin.com\/pulse\/whats-material-positive-impacts\/?trackingId=Yd0ELoPGSHGHggkL2RKCEQ%3D%3D\" class=\"button secondary is-underline\" >\n\t\t<span>linkedin post<\/span>\n\t<\/a>\n\n<a href=\"https:\/\/mailchi.mp\/b72f309ba730\/s039c5whit\" class=\"button secondary is-underline\" >\n\t\t<span>download full report<\/span>\n\t<\/a>\n\n<a href=\"https:\/\/positive-impacts.com\/paper-2-summary\/\" class=\"button secondary is-underline\" >\n\t\t<span>summary<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-767120784 > .col-inner {\n  padding: 0px 0px 0px 0;\n}\n@media (min-width:550px) {\n  #col-767120784 > .col-inner {\n    padding: 0px 0px 0px 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1647632534\" class=\"col medium-12 small-12 large-6\"  data-animate=\"fadeInLeft\">\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_774246623\">\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\/2022\/09\/iStock-891310148_L-1-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-891310148_L-1-1024x683.jpg 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-891310148_L-1-300x200.jpg 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-891310148_L-1-768x512.jpg 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-891310148_L-1-1536x1024.jpg 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-891310148_L-1-2048x1365.jpg 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/09\/iStock-891310148_L-1-18x12.jpg 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_774246623 {\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\n\t\t\n<style>\n#section_1477450580 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_1268693304\">\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-middle\" style=\"max-width:1200px\" id=\"row-776779728\">\n\n\t<div id=\"col-1244282693\" class=\"col medium-12 small-12 large-6\"  data-animate=\"fadeInLeft\">\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_1669692863\">\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\/2022\/08\/iStock-1038870630_L-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/08\/iStock-1038870630_L-1024x683.jpg 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/08\/iStock-1038870630_L-300x200.jpg 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/08\/iStock-1038870630_L-768x512.jpg 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/08\/iStock-1038870630_L-1536x1024.jpg 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/08\/iStock-1038870630_L-2048x1366.jpg 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2022\/08\/iStock-1038870630_L-18x12.jpg 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_1669692863 {\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-1791744308\" class=\"col medium-11 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-2609314150\" class=\"text\">\n\t\t\n<h3 style=\"text-align: center;\">On track to net positive: paper 3<\/h3>\n<h3 style=\"text-align: center;\"><em><span style=\"font-size: 20px;\">Creating societal value: how to measure and integrate sustainability in strategic planning<\/span><\/em><\/h3>\n\t\t\n<style>\n#text-2609314150 {\n  font-size: 1.5rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-123336669\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-123336669 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\">Introducing Societal Value (SV), Societal Earnings (SE) and SE Margin as holistic sustainability performance KPIs<\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 100%;\">Assessing how many of the N100 were net positive<\/span><\/li>\n<li style=\"text-align: left;\"><span style=\"font-size: 100%;\">Understanding the drivers of societal value creation<\/span><\/li>\n<\/ul>\n<\/div>\n<a href=\"https:\/\/www.linkedin.com\/pulse\/track-net-positive-how-companies-create-societal-value-\/\" class=\"button secondary is-underline\" >\n\t\t<span>linkedin post<\/span>\n\t<\/a>\n\n<a href=\"https:\/\/mailchi.mp\/positive-impacts\/paper3\" class=\"button secondary is-underline\" >\n\t\t<span>download full report<\/span>\n\t<\/a>\n\n<a href=\"https:\/\/positive-impacts.com\/paper-3-summary\/\" class=\"button secondary is-underline\" >\n\t\t<span>summary<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1791744308 > .col-inner {\n  padding: 0px 0px 0px 0;\n}\n@media (min-width:550px) {\n  #col-1791744308 > .col-inner {\n    padding: 0px 0px 0px 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1268693304 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #Specialreports\" data-bullet=\"false\" data-link=\"#Specialreports\" data-title=\"PI Study\"><a name=\"Specialreports\"><\/a><\/span>\n  <div id=\"page-header-1738190769\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark featured-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 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            Special Reports          <\/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     \n<style>\n#page-header-1738190769 .title-bg {\n  background-image: url(https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS.png);\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1650730524\">\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-1908331523\">\n\n\t<div id=\"col-1814895228\" 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-1861137867\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Special report of Positive Impacts (PI) GmbH on the forecasted climate performance of the DAX40<\/h2>\n\t\t\n<style>\n#text-1861137867 {\n  text-align: center;\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-1772725460\">\n\n\t<div id=\"col-725784818\" 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_1205112093\">\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=\"640\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/DAX40ClimateForecast-1024x643.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/DAX40ClimateForecast-1024x643.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/DAX40ClimateForecast-300x188.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/DAX40ClimateForecast-768x482.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/DAX40ClimateForecast-1536x964.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/DAX40ClimateForecast-18x12.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/DAX40ClimateForecast.png 1620w\" 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_1205112093 {\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-937434592\" 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<div class=\"pi-bullets\">\n<ul>\n<li>17 companies are expected to exceed 100% climate target level achievement in the forecast for 2024-2050, but they represent only 14% of total DAX40 emissions<\/li>\n<li>16 companies are expected to fall below 100% climate target level achievement in the forecast for 2024-2050, these account for a total of 86% of DAX40 emissions<\/li>\n<li>The average DAX40 climate target level achievement in 2022 was 47%<\/li>\n<li>Projected present value of climate target level achievement for 2024-2050 is just 27% NPT\u00ae<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1815364310\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a href=\"https:\/\/positive-impacts.com\/11_DAX40-Climate-Forecast.pdf\" target=\"_blank\" class=\"button primary is-outline is-larger\" rel=\"noopener\" style=\"border-radius:99px;padding:0px 10px 0px 10px;\">\n\t\t<span>PI Special Report<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-750633674\">\n\n\t<div id=\"col-567267012\" 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-3468240412\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Special report of Positive Impacts (PI) GmbH to the COP29<\/h2>\n\t\t\n<style>\n#text-3468240412 {\n  text-align: center;\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-2023175037\">\n\n\t<div id=\"col-36941550\" 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_328551268\">\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=\"607\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/COP29-1024x609.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/COP29-1024x609.jpg 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/COP29-300x179.jpg 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/COP29-768x457.jpg 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/COP29-1536x914.jpg 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/COP29-18x12.jpg 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2024\/11\/COP29.jpg 1615w\" 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_328551268 {\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-462359867\" 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<div class=\"pi-bullets\">\n<ul>\n<li>Corporate GHG Accounting needs to consider also purchased emissions<\/li>\n<li>Countries should also include imported emissions and exclude exported ones<\/li>\n<li>Read more on the &#8220;Who pays decides principle&#8221;<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-448455834\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a href=\"https:\/\/positive-impacts.com\/10_Cop29.pdf\" target=\"_blank\" class=\"button primary is-outline is-larger\" rel=\"noopener\" style=\"border-radius:99px;padding:0px 10px 0px 10px;\">\n\t\t<span>PI Special Report<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1801915666\">\n\n\t<div id=\"col-2137650837\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-544264253\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-544264253 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2003640127\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Special report of Positive Impacts (PI) GmbH to the COP28<\/h2>\n\t\t\n<style>\n#text-2003640127 {\n  text-align: center;\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-900379387\">\n\n\t<div id=\"col-337450578\" 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_1151514301\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"574\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2023\/11\/COP28-1024x576.png\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2023\/11\/COP28-1024x576.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2023\/11\/COP28-300x169.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2023\/11\/COP28-768x432.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2023\/11\/COP28-18x10.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2023\/11\/COP28.png 1280w\" 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_1151514301 {\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-1453832803\" 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<div class=\"pi-bullets\">\n<ul>\n<li>Presenting the PI\u00ae scenario analysis on the societal costs of climate change<\/li>\n<li>Quantifying the Societal Earnings of 1.5\u00b0C over 3.4\u00b0C<\/li>\n<li>Understanding the ROI in % of going for 1.5\u00b0C<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1047991993\" class=\"col medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<a href=\"https:\/\/mailchi.mp\/positive-impacts\/cop28\" class=\"button primary is-outline is-larger\" style=\"border-radius:99px;padding:0px 10px 0px 10px;\">\n\t\t<span>PI Special Report<\/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\n\t\t\n<style>\n#section_1650730524 {\n  padding-top: 30px;\n  padding-bottom: 30px;\n}\n<\/style>\n\t<\/section>\n\t\n\t<div id=\"gap-1832662180\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1832662180 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1208267077\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1208267077 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<section class=\"section dark\" id=\"section_1809105191\">\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\" style=\"max-width:1200px\" id=\"row-662331721\">\n\n\t<div id=\"col-1697783825\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1153942106\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1153942106 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-818625846\" class=\"text\">\n\t\t\n<h2>Let&#8217;s get in touch!<\/h2>\n\t\t\n<style>\n#text-818625846 {\n  font-size: 1.5rem;\n  text-align: center;\n  color: rgb(255,255,255);\n}\n#text-818625846 > * {\n  color: rgb(255,255,255);\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/positive-impacts.com\/en\/contact_new\/\" class=\"button white is-underline\" >\n\t\t<span>Go to contact<\/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\n\t\t\n<style>\n#section_1809105191 {\n  padding-top: 40px;\n  padding-bottom: 40px;\n  background-color: #005064;\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #VideoIntroduction\" data-bullet=\"false\" data-link=\"#VideoIntroduction\" data-title=\"Video Introduction\"><a name=\"VideoIntroduction\"><\/a><\/span>\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":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-5334","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/5334","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=5334"}],"version-history":[{"count":34,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/5334\/revisions"}],"predecessor-version":[{"id":6498,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/5334\/revisions\/6498"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/media?parent=5334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}