{"id":5353,"date":"2025-10-02T14:08:35","date_gmt":"2025-10-02T12:08:35","guid":{"rendered":"https:\/\/positive-impacts.com\/?page_id=5353"},"modified":"2026-03-17T16:37:05","modified_gmt":"2026-03-17T15:37:05","slug":"materiality","status":"publish","type":"page","link":"https:\/\/positive-impacts.com\/en\/materiality\/","title":{"rendered":"Materiality"},"content":{"rendered":"\t<div id=\"training-modal\"\n\t     class=\"lightbox-by-id lightbox-content mfp-hide lightbox-white \"\n\t     style=\"max-width:90vw ;padding:24px\">\n\t\t\n\n\t<section class=\"section dark\" id=\"section_786703992\">\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\n<div class=\"row\"  id=\"row-1016838057\">\n\n\n\t<div id=\"col-190554236\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"row align-center\"  id=\"row-251323771\">\n\n\n\t<div id=\"col-1645417327\" 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\n<h3>Apply for the Materiality Training<\/h3>\n<p>You will hear from us within 1 business day<\/p>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row\"  id=\"row-645329011\">\n\n\n\t<div id=\"col-1393175364\" class=\"col medium-1 small-12 large-1\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-36900585\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#005064;\" >\n\t\t\t\n\t\t\t\n\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f6206-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"6206\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/5353#wpcf7-f6206-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"6206\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f6206-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label>Your Name (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><label>Your Work Email (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><label>Your Organization (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-organization\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-organization\" \/><\/span>\n<\/p>\n<p><label>Phone number (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"tel-638\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"tel-638\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner button\" type=\"submit\" value=\"Submit\" \/>\n<\/p><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"_wpcf7_ak_js\" value=\"0\"\/><script>document.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );<\/script><\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\n\t\t\n<style>\n#section_786703992 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: #005064;\n}\n<\/style>\n\t<\/section>\n\t\n\t<\/div>\n\t\n\t\n<p>&nbsp;<\/p>\n\t<div id=\"coachingmateriality-modal\"\n\t     class=\"lightbox-by-id lightbox-content mfp-hide lightbox-white \"\n\t     style=\"max-width:90vw ;padding:24px\">\n\t\t\n\n\t<section class=\"section dark\" id=\"section_1218537636\">\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\n<div class=\"row\"  id=\"row-627938962\">\n\n\n\t<div id=\"col-427369033\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"row align-center\"  id=\"row-1070005075\">\n\n\n\t<div id=\"col-48678169\" 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\n<h3>Apply for the Materiality Training<\/h3>\n<p>You will hear from us within 1 business day<\/p>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row\"  id=\"row-1614020745\">\n\n\n\t<div id=\"col-2055031837\" class=\"col medium-1 small-12 large-1\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1620495132\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#005064;\" >\n\t\t\t\n\t\t\t\n\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f6229-o2\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"6229\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/5353#wpcf7-f6229-o2\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"6229\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f6229-o2\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label>Your Name (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><label>Your Work Email (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><label>Your Organization (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-organization\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-organization\" \/><\/span>\n<\/p>\n<p><label>Phone number (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"tel-638\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"tel-638\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner button\" type=\"submit\" value=\"Submit\" \/>\n<\/p><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_2\" name=\"_wpcf7_ak_js\" value=\"28\"\/><script>document.getElementById( \"ak_js_2\" ).setAttribute( \"value\", ( new Date() ).getTime() );<\/script><\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1218537636 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: #005064;\n}\n<\/style>\n\t<\/section>\n\t\n\t<\/div>\n\t\n\t\n\n\t<section class=\"section\" id=\"section_215517293\">\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-2037547390\">\n\n\t<div id=\"col-417259697\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:rgb(240, 240, 240);\" >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-1960553050\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1960553050 {\n  padding-top: 50px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-center\"  id=\"row-1894382570\">\n\n\t<div id=\"col-852227663\" 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-3655980829\" class=\"text\">\n\t\t\n<h1 style=\"text-align: center;\"><span style=\"font-family: 'IBM Plex Serif';\">MATERIALITY<\/span><\/h1>\n<h6>DONE RIGHT<\/h6>\n\t\t\n<style>\n#text-3655980829 {\n  font-size: 1.75rem;\n}\n@media (min-width:550px) {\n  #text-3655980829 {\n    font-size: 2.25rem;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2388495573\" class=\"text\">\n\t\t\n<p><em>Discover the ways how materiality can provide data-driven insights below<\/em><br \/>\n\t\t\n<style>\n#text-2388495573 {\n  color: #121518;\n}\n#text-2388495573 > * {\n  color: #121518;\n}\n<\/style>\n\t<\/div>\n\t\n<p><span style=\"font-size: 18px;\"><em>Reveal your societal and environmental footprint with our science-derived tool \u2014 assess your performance vs. industry averages and peers with clarity and credibility.<\/em><\/span><\/p>\n<a href=\"#Training\" class=\"button primary is-underline expand\" >\n\t\t<span>Materiality training (new!)<\/span>\n\t<\/a>\n\n<a href=\"#ImpactMateriality\" class=\"button primary is-underline expand\" >\n\t\t<span>Impact materiality<\/span>\n\t<\/a>\n\n<a href=\"#financialmateriality\" class=\"button primary is-underline expand\" >\n\t\t<span>financial materiality<\/span>\n\t<\/a>\n\n<a href=\"#theprocess\" class=\"button primary is-underline expand\" >\n\t\t<span>From Materiality to Strategy<\/span>\n\t<\/a>\n\n\t<div id=\"gap-1668303982\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1668303982 {\n  padding-top: 20px;\n}\n@media (min-width:550px) {\n  #gap-1668303982 {\n    padding-top: 30px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-852227663 > .col-inner {\n  padding: 30px 5% 30px 5%;\n}\n@media (min-width:550px) {\n  #col-852227663 > .col-inner {\n    padding: 50px 10% 50px 10%;\n  }\n}\n@media (min-width:850px) {\n  #col-852227663 > .col-inner {\n    padding: 0px 10% 0px 10%;\n  }\n}\n<\/style>\n\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1264412028\" class=\"col medium-12 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_14623173\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner image-cover dark\" style=\"padding-top:700px;\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"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_14623173 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<style>\n#row-2037547390 > .col > .col-inner {\n  background-color: ##F0F0F0;\n}\n<\/style>\n<\/div>\n  <div id=\"page-header-1503708846\" 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\t\t<\/div>\n\n\t\t\n<style>\n#section_215517293 {\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_1659734922\">\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-859912043\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-859912043 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1797358790\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1797358790 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1541027569\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1541027569 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row align-middle\" style=\"max-width:1200px\" id=\"row-663103470\">\n\n\t<div id=\"col-114705090\" class=\"col medium-11 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-4056535947\" class=\"text\">\n\t\t\n<h2>How materiality provides direction<\/h2>\n\t\t\n<style>\n#text-4056535947 {\n  font-size: 1.5rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-114705090 > .col-inner {\n  padding: 0px 30px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-192568009\" class=\"col medium-12 small-12 large-8 medium-col-first\"  data-animate=\"fadeInRight\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p><strong data-start=\"1090\" data-end=\"1205\">Done right, materiality converts noisy stakeholder input and science-derived PI Reference Path\u2122<\/strong> <strong data-start=\"1090\" data-end=\"1205\">thresholds into a clear plan of action.<\/strong> It shows which sustainability issues drive financial risk or create measurable value, where to focus data collection, which KPIs to track and what the Board needs to decide. The result: prioritised workstreams, board-ready metrics and a defensible evidence trail for reporting and investor dialogue.<\/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_1659734922 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: #f0f0f0;\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #chickeneggmateriality\" data-bullet=\"true\" data-link=\"#chickeneggmateriality\" data-title=\"Introduction\"><a name=\"chickeneggmateriality\"><\/a><\/span>\n\t<div id=\"gap-1095089761\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1095089761 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-988111489\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-988111489 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-602386652\">\n\n\t<div id=\"col-801293823\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h1 style=\"text-align: center;\"><span style=\"font-size: 40px;\">Introduction: The chicken-and-egg of materiality<\/span><\/h1>\n<p style=\"text-align: left;\">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 are important enough to obtain data for.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1724781335\">\n\n<style>\n#row-1724781335 > .col > .col-inner {\n  background-color: rgb(255, 255, 255);\n}\n<\/style>\n<\/div>\n<div class=\"row\"  id=\"row-1548846351\">\n\n\t<div id=\"col-964534021\" 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\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1188451710\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" style=\"margin:60px 0px 0px 0px;\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1020\" height=\"551\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-1024x553.png\" class=\"attachment-large size-large\" 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-1024x553.png 1024w, 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-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: 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_1188451710 {\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-1443562044\" 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 data-start=\"2619\" data-end=\"2824\">When organisations start their sustainability journey, they\u2019re asked to define \u201cwhat matters most.\u201d<br data-start=\"2718\" data-end=\"2721\" \/>But without data, that\u2019s largely guesswork, usually based on stakeholder opinion or peer examples.<\/p>\n<p data-start=\"2831\" data-end=\"3024\">We approach this differently. Using <strong data-start=\"2867\" data-end=\"2892\">data-driven estimates<\/strong> and <strong data-start=\"2897\" data-end=\"2925\">science-derived PI Reference Path<\/strong>\u2122<strong data-start=\"2897\" data-end=\"2925\"> thresholds<\/strong>, we identify which topics are <em data-start=\"2956\" data-end=\"2973\">likely material<\/em> for a company like yours &#8211; right from the start.<\/p>\n<p data-start=\"3031\" data-end=\"3246\">That creates a defensible, fast foundation for discussion and decision-making.<br data-start=\"3109\" data-end=\"3112\" \/>Over time, as you collect more data &#8211; from your own operations and from suppliers (and even downstream if relevant) &#8211; we replace estimates with measured values.<\/p>\n<p data-start=\"3253\" data-end=\"3346\"><strong data-start=\"3253\" data-end=\"3268\">The result:<\/strong> a materiality process that evolves from assumption to evidence, step by step.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-12834366\">\n\n\t<div id=\"col-1629922850\" 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-large\"  id=\"row-1127961854\">\n\n\t<div id=\"col-1343195040\" class=\"col small-12 large-12\"  >\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>The logic behind data-driven materiality<\/h1>\n<div class=\"accordion\">\n\t<div id=\"accordion-1399458228\" class=\"accordion-item\">\n\t\t<a id=\"accordion-1399458228-label\" class=\"accordion-title plain\" href=\"#accordion-item-...and-the-benefits-that-you-get-from-it\" aria-expanded=\"false\" aria-controls=\"accordion-1399458228-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>...and the benefits that you get from it<\/span>\n\t\t<\/a>\n\t\t<div id=\"accordion-1399458228-content\" class=\"accordion-inner\" aria-labelledby=\"accordion-1399458228-label\">\n\t\t\t\n<div class=\"pi-bullets\">\n<ul>\n<li style=\"text-align: left;\">Significantly reducing disclosure scope while addressing most sustainability risks<\/li>\n<li style=\"text-align: left;\">Scoring on a scale that you choose:\n<ul>\n<li>Impact materiality is assessed based on science-based thresholds for climate, water, nature, and social topics to your chosen cut-off<\/li>\n<li>Financial materiality is assessed based on the risk appetite of your CFO to the cut-off for financial materiality<\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: left;\">Integration of stakeholder perception and expert input<\/li>\n<li style=\"text-align: left;\">Support in choosing the materiality definition that best suits your impacts, risks, and opportunity (IRO) profile and chosen sustainability strategy<\/li>\n<li style=\"text-align: left;\">Tailored approach that best fits the maturity of your materiality processes<\/li>\n<li style=\"text-align: left;\">Alignment with CSRD\u2019s double and IFRS\u2019s single materiality requirements<\/li>\n<\/ul>\n<\/div>\n\t\t<\/div>\n\t<\/div>\n\t\n<\/div>\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\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-1003124808\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1003124808 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-810437194\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-810437194 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #Training\" data-bullet=\"true\" data-link=\"#Training\" data-title=\"Training\"><a name=\"Training\"><\/a><\/span>\n\n  <div class=\"banner has-hover\" id=\"banner-450856787\">\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-1507387808\" 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<h3 class=\"uppercase\">Materiality training for sustainability managers<\/h3>\n<p><strong>CSRD-ready, audit-aligned and strategic.<\/strong> This 6-week executive program equips sustainability managers to move beyond compliance and create <strong data-start=\"708\" data-end=\"737\">decision-quality insights<\/strong> that drive strategy, value, and performance.<\/p>\n<p><strong>Next cohort starts in Q2\/2026.<\/strong><\/p>\n<p><a class=\"button primary\" href=\"#Programme\">View programme &amp; enrol below<\/a><\/p>\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-1507387808 {\n  width: 60%;\n}\n#text-box-1507387808 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-450856787 {\n  padding-top: 500px;\n}\n<\/style>\n  <\/div>\n\n\n\n\t<section class=\"section\" id=\"section_685391767\">\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-889606502\">\n\n\t<div id=\"col-1905398533\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3599141558\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 40px;\">What You&#8217;ll Achieve<\/span><\/h2>\n\t\t\n<style>\n#text-3599141558 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1334717322\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1334717322 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<h6><span style=\"font-size: 15px;\">By the end of the program, participants will be able to:<\/span><\/h6>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-91939623\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-91939623 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row row-large\"  id=\"row-1880146024\">\n\n\t<div id=\"col-1377206951\" class=\"col pi-hover-box medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-538701721\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-538701721 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-3000191767\" class=\"text\">\n\t\t\n<h3>Backed up by data<\/h3>\n\t\t\n<style>\n#text-3000191767 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1622988408\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1622988408 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Conduct <strong data-start=\"887\" data-end=\"939\">data-driven, audit-ready materiality assessments<\/strong> aligned with CSRD, ESRS, and ISSB.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-654514339\" class=\"col pi-hover-box medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\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=\"gap-98674472\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-98674472 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2868335245\" class=\"text\">\n\t\t\n<h3>Science-based<\/h3>\n\t\t\n<style>\n#text-2868335245 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-500071219\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-500071219 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<p>Use <strong data-start=\"983\" data-end=\"1011\">science-based thresholds<\/strong> to identify genuinely material topics \u2014 not just what stakeholders think might matter.<\/p>\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-207550104\" class=\"col pi-hover-box medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\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=\"gap-1263410585\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1263410585 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2297673896\" class=\"text\">\n\t\t\n<h3>Relevance<\/h3>\n\t\t\n<style>\n#text-2297673896 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1966311977\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1966311977 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<p style=\"text-align: left;\"><span style=\"font-size: 16px;\">Translate materiality findings into <strong data-start=\"1139\" data-end=\"1169\">business-relevant insights<\/strong> that inform risk management, target setting, and investment decisions.<\/span><\/p>\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-1094391808\" class=\"col pi-hover-box medium-3 small-12 large-3\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\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=\"gap-962614617\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-962614617 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-4225941494\" class=\"text\">\n\t\t\n<h3>Engage Management<\/h3>\n\t\t\n<style>\n#text-4225941494 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-590178258\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-590178258 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<p style=\"text-align: left;\"><span style=\"font-size: 16px;\">Build confidence when engaging <strong data-start=\"1276\" data-end=\"1306\">CFOs, boards, and auditors<\/strong> with clear, quantitative logic.<\/span><\/p>\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-289336389\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-289336389 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1570311097\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1570311097 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-458878500\">\n\n\t<div id=\"col-1415361390\" 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-1759448587\" class=\"text\">\n\t\t\n<h3><span style=\"font-size: 30px;\">Programme Structure <\/span><\/h3>\n\t\t\n<style>\n#text-1759448587 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n<h3>\u00a0<\/h3>\n<div class=\"pi-bullets\">\n<ul>\n<li><strong>Duration:<\/strong> 6 weeks<\/li>\n<li><strong>Start date:<\/strong> to be confirmed (Q2\/2026)<\/li>\n<li><strong>Format:<\/strong> Live, interactive, practical sessions with a small-group cohort\n<ul>\n<li data-start=\"1476\" data-end=\"1580\">\n<p data-start=\"1478\" data-end=\"1580\"><strong data-start=\"1478\" data-end=\"1504\">Tuesdays (15:00\u201317:00 CET):<\/strong> <em data-start=\"1505\" data-end=\"1526\">Theoretical session<\/em> \u2014 frameworks, methodology, and structured learning.<\/p>\n<\/li>\n<li data-start=\"1581\" data-end=\"1677\">\n<p data-start=\"1583\" data-end=\"1677\"><strong data-start=\"1583\" data-end=\"1615\">Fridays (11:00 or 15:00 CET):<\/strong> <em data-start=\"1616\" data-end=\"1634\">Case study &amp; Q&amp;A<\/em> \u2014 apply learning to (your organizations) real-world examples.<\/p>\n<\/li>\n<li data-start=\"1678\" data-end=\"1770\">\n<p data-start=\"1680\" data-end=\"1770\"><strong data-start=\"1680\" data-end=\"1723\">Pre-recorded videos (30\u201345 min weekly):<\/strong> Short briefings to prepare for each theoretical session.<\/p>\n<\/li>\n<li data-start=\"1771\" data-end=\"1872\">\n<p data-start=\"1773\" data-end=\"1872\"><strong data-start=\"1773\" data-end=\"1796\">Materials included:<\/strong> Presentation slides, case examples, and templates for direct application.<\/p>\n<\/li>\n<li data-start=\"1873\" data-end=\"1989\">\n<p data-start=\"1875\" data-end=\"1989\"><strong data-start=\"1875\" data-end=\"1889\">Follow-up:<\/strong> One private 1-hour consultation within 6 months to discuss your organization\u2019s specific challenges.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<p>Early registration is recommended &#8211; places are limited to maintain small group discussion.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-87022234\" 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_941726918\">\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\/10\/PI_Workshop_IVS-1024x683.png\" class=\"attachment-large size-large\" alt=\"Positive Impacts PI Training Workshop Impact Value Strategy Impact Accounting Framework Rahmenwerk zur Wirkungsbilanzierung\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-1024x683.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-300x200.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-768x512.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-1536x1024.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-18x12.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS.png 1800w\" 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_941726918 {\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-1080484355\">\n\n\t<div id=\"col-802827992\" 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=\"#training-modal\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>Apply to join the 2026 cohort<\/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-265853450\">\n\n\t<div id=\"col-1955295497\" 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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1488797340\" 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<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button primary is-outline expand\" style=\"border-radius:10px;\">\n\t\t<span>Have a question? Book a 15-min pre-enrol chat<\/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_685391767 {\n  padding-top: 45px;\n  padding-bottom: 45px;\n}\n@media (min-width:550px) {\n  #section_685391767 {\n    padding-top: 65px;\n    padding-bottom: 65px;\n  }\n}\n@media (min-width:850px) {\n  #section_685391767 {\n    padding-top: 90px;\n    padding-bottom: 90px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n<span class=\"scroll-to\" data-label=\"Scroll to: #Programme\" data-bullet=\"true\" data-link=\"#Programme\" data-title=\"Programme\"><a name=\"Programme\"><\/a><\/span>\n  <div id=\"page-header-677461692\" 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-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-677461692 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t<div id=\"gap-295287144\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-295287144 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-1682175933\">\n\n\t<div id=\"col-1712686833\" 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-3795415409\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\"><span style=\"font-size: 40px;\">Programme Overview <a href=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/12\/PI-Materiality_Training_2026.pdf\">(download PDF)<\/a><\/span><\/h2>\n\t\t\n<style>\n#text-3795415409 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n<p><span style=\"font-size: 17px;\">The programme runs over six weeks. Each week includes a 2-hour live session and a short preparatory video. Live sessions are practical: demonstrations, templates and deep-dives\/Q&amp;A. The capstone week focuses on strategic integration and a final application exercise.<\/span><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t\t<div class=\"tabbed-content\">\n\t\t\t<h4 class=\"uppercase text-left\">content<\/h4>\n\t\t\t<ul class=\"nav nav-tabs nav-uppercase nav-size-normal nav-left active-on-hover\" role=\"tablist\"><li id=\"tab-week-1\" class=\"tab active has-icon\" role=\"presentation\"><a href=\"#tab_week-1\" role=\"tab\" aria-selected=\"true\" aria-controls=\"tab_week-1\"><span>Week 1<\/span><\/a><\/li>\n<li id=\"tab-week-2\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_week-2\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_week-2\"><span>Week 2<\/span><\/a><\/li>\n<li id=\"tab-week-3\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_week-3\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_week-3\"><span>Week 3<\/span><\/a><\/li>\n<li id=\"tab-week-4\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_week-4\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_week-4\"><span>Week 4<\/span><\/a><\/li>\n<li id=\"tab-week-5\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_week-5\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_week-5\"><span>Week 5<\/span><\/a><\/li>\n<li id=\"tab-week-6\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_week-6\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_week-6\"><span>Week 6<\/span><\/a><\/li><\/ul><div class=\"tab-panels\"><div id=\"tab_week-1\" class=\"panel active entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-week-1\">\n<p data-start=\"3442\" data-end=\"3562\"><strong data-start=\"3442\" data-end=\"3492\">Evolution of Materiality &amp; Frameworks<\/strong><\/p>\n<p data-start=\"3442\" data-end=\"3562\">Duration Lecture: 2 hours (+ pre-recorded 30\u201345 min &amp; 1-hour deep-dive\/Q&amp;A)<\/p>\n<p data-start=\"3442\" data-end=\"3562\">Learning objectives:<\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"3563\" data-end=\"3954\">\n<li data-start=\"3563\" data-end=\"3646\">\n<p data-start=\"3565\" data-end=\"3646\">Understand the evolution from financial materiality to double materiality.<\/p>\n<\/li>\n<li data-start=\"3647\" data-end=\"3710\">\n<p data-start=\"3649\" data-end=\"3710\">Distinguish between assessment and definition of materiality.<\/p>\n<\/li>\n<li data-start=\"3711\" data-end=\"3954\">\n<p data-start=\"3713\" data-end=\"3954\">Compare major frameworks (CSRD\/ESRS, GRI, ISSB\/SASB, TCFD, TNFD).<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>Key takeaway: how frameworks differ from each other and which ones are most interesting for your organization<\/p>\n<\/div>\n<div id=\"tab_week-2\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-week-2\">\n<p data-start=\"3442\" data-end=\"3562\"><strong>Understanding the (mis)matches between strategy and materiality, and how a data-driven approache helps<\/strong><\/p>\n<p data-start=\"3442\" data-end=\"3562\">Duration Lecture: 2 hours (+ pre-recorded 30\u201345 min &amp; 1-hour deep-dive\/Q&amp;A)<\/p>\n<p data-start=\"3961\" data-end=\"4091\">Learning objectives:<\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"4092\" data-end=\"4408\">\n<li data-start=\"4092\" data-end=\"4143\">\n<p data-start=\"4094\" data-end=\"4143\">Map sustainability strategy to materiality scope in the context of potential compliance requirements.<\/p>\n<\/li>\n<li data-start=\"4144\" data-end=\"4408\">\n<p data-start=\"4146\" data-end=\"4408\">How to determine the scope of the materiality assessment and priorities based on strategy.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>Key takeaway: strategic clarity defines what to measure in order to manage.<\/p>\n<\/div>\n<div id=\"tab_week-3\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-week-3\">\n<p><strong>Conducting Impact Materiality Assessments (IMA)<\/strong><\/p>\n<p>Duration Lecture: 2 hours (+ pre-recorded 30\u201345 min &amp; 1-hour deep-dive\/Q&amp;A)<\/p>\n<p data-start=\"4415\" data-end=\"4535\">Learning objectives:<\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"4536\" data-end=\"4837\">\n<li data-start=\"4536\" data-end=\"4583\">\n<p data-start=\"4538\" data-end=\"4583\">Run an IMA using data, PI&#8217;s science-based thresholds + stakeholder inputs.<\/p>\n<\/li>\n<li data-start=\"4584\" data-end=\"4837\">\n<p data-start=\"4586\" data-end=\"4837\">Document methods for audit readiness.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>Key takeaway: early scoping + documentation = starting point<\/p>\n<\/div>\n<div id=\"tab_week-4\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-week-4\">\n<p><strong>Conducting Financial Materiality Assessments (FMA)<\/strong><\/p>\n<p data-start=\"4844\" data-end=\"4967\">Duration Lecture: 2 hours (+ pre-recorded 30\u201345 min &amp; 1-hour deep-dive\/Q&amp;A)<\/p>\n<p data-start=\"4844\" data-end=\"4967\">Learning objectives:<\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"4968\" data-end=\"5266\">\n<li data-start=\"4968\" data-end=\"5023\">\n<p data-start=\"4970\" data-end=\"5023\">Apply the investor\/financial lens to material topics.<\/p>\n<\/li>\n<li data-start=\"5024\" data-end=\"5266\">\n<p data-start=\"5026\" data-end=\"5266\">Use quantitative links to engage finance.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>Key takeaway: transparent financial links enable board engagement.<\/p>\n<\/div>\n<div id=\"tab_week-5\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-week-5\">\n<p><strong>Compliance &amp; Assurance\u00a0<\/strong><\/p>\n<p data-start=\"5661\" data-end=\"5779\">Duration Lecture: 2 hours (+ pre-recorded 30\u201345 min &amp; 1-hour deep-dive\/Q&amp;A)<\/p>\n<p data-start=\"5661\" data-end=\"5779\">Learning objectives:<\/p>\n<div class=\"pi-bullets\">\n<ul data-start=\"5780\" data-end=\"6106\">\n<li data-start=\"5780\" data-end=\"5840\">\n<p data-start=\"5782\" data-end=\"5840\">Understand assurance expectations (limited vs reasonable).<\/p>\n<\/li>\n<li data-start=\"5841\" data-end=\"6106\">\n<p data-start=\"5843\" data-end=\"6106\">How to be compliant while keeping strategy consistent.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<p>Key takeaway: design materiality for assurance.<\/p>\n<\/div>\n<div id=\"tab_week-6\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-week-6\">\n<p><strong>Strategic Integration<\/strong><\/p>\n<p>Duration Lecture: 2 hours (+ pre-recorded 30\u201345 min &amp; 1-hour deep-dive\/Q&amp;A)<\/p>\n<div class=\"pi-bullets\">\n<ul>\n<li>Integrate materiality into governance, targets and strategy.<\/li>\n<\/ul>\n<\/div>\n<p>Key takeaway: design materiality for assurance and strategic use.<\/p>\n<\/div><\/div><\/div>\n\n\t<div id=\"col-385138885\" 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-584216612\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-584216612 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-2122633121\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2122633121 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1275080431\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Why it\u2019s worth it<\/h2>\n\t\t\n<style>\n#text-1275080431 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n<h6 data-start=\"3044\" data-end=\"3227\"><\/h6>\n<h6 data-start=\"3044\" data-end=\"3227\">This isn\u2019t another compliance course. It\u2019s an <strong data-start=\"3092\" data-end=\"3121\">expert-level programme<\/strong> designed to give your team the confidence and capability to deliver <strong data-start=\"3190\" data-end=\"3226\">board-ready materiality insights<\/strong>.<\/h6>\n\t<div id=\"gap-1503052189\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1503052189 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row row-large\"  id=\"row-2125370205\">\n\n\t<div id=\"col-1140300463\" class=\"col pi-hover-box medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-877382198\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-877382198 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1707554231\" class=\"text\">\n\t\t\n<h3>Participants gain:<\/h3>\n\t\t\n<style>\n#text-1707554231 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1158252957\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1158252957 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<ul data-start=\"3248\" data-end=\"3515\">\n<li data-start=\"3248\" data-end=\"3325\">\n<p style=\"text-align: left;\" data-start=\"3250\" data-end=\"3325\">A <strong data-start=\"3252\" data-end=\"3287\">structured, data-based approach<\/strong> to identify what is truly material.<\/p>\n<\/li>\n<li style=\"text-align: left;\" data-start=\"3326\" data-end=\"3423\">\n<p data-start=\"3328\" data-end=\"3423\">A clear understanding of how sustainability connects to <strong data-start=\"3384\" data-end=\"3420\">value, risk, and competitiveness<\/strong>.<\/p>\n<\/li>\n<li data-start=\"3424\" data-end=\"3515\">\n<p style=\"text-align: left;\" data-start=\"3426\" data-end=\"3515\">The ability to make <strong data-start=\"3446\" data-end=\"3489\">materiality assessments strategic tools<\/strong>, not reporting exercises.<\/p>\n<\/li>\n<\/ul>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1493708524\" class=\"col pi-hover-box medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\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=\"gap-1305336004\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1305336004 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1600297230\" class=\"text\">\n\t\t\n<h3>For leadership, this means:<\/h3>\n\t\t\n<style>\n#text-1600297230 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1056772755\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1056772755 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n<ul data-start=\"3545\" data-end=\"3796\">\n<li data-start=\"3545\" data-end=\"3632\">\n<p style=\"text-align: left;\" data-start=\"3547\" data-end=\"3632\"><strong data-start=\"3547\" data-end=\"3567\">Sharper strategy. <\/strong>Clear sustainability priorities aligned with business goals.<\/p>\n<\/li>\n<li style=\"text-align: left;\" data-start=\"3633\" data-end=\"3715\">\n<p data-start=\"3635\" data-end=\"3715\"><strong data-start=\"3635\" data-end=\"3656\">Better governance.<\/strong> Defensible, consistent decisions under audit scrutiny.<\/p>\n<\/li>\n<li style=\"text-align: left;\" data-start=\"3633\" data-end=\"3715\"><strong data-start=\"3718\" data-end=\"3740\">Smarter investment. <\/strong>Time and resources focused on what genuinely matters.<\/li>\n<\/ul>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-324300232\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-324300232 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2979746461\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Who this programme is for<\/h2>\n\t\t\n<style>\n#text-2979746461 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-137779887\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-137779887 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<h6><span style=\"font-size: 15px;\">Sustainability managers, ESG reporting leads, and internal reporting teams responsible for running or owning materiality assessments.<\/span><\/h6>\n<p data-start=\"7052\" data-end=\"7285\"><strong data-start=\"7052\" data-end=\"7070\">Prerequisites: <\/strong>Familiarity with sustainability reporting concepts, experience in conducting materiality assessments and a working knowledge of company sustainability activities. No advanced finance skills required &#8211; FMA sessions (week 4) explain numeric links in accessible terms.<\/p>\n<a href=\"#training-modal\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>Fill in your details to apply<\/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-1336631874\" 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-content flex-col\">\n        <div class=\"title-breadcrumbs pb-half pt-half\"><\/div>      <\/div>\n    <\/div>\n\n     \n<style>\n#page-header-1336631874 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1705582023\">\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-1454064886\">\n\n\t<div id=\"col-1856838581\" 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-1757012384\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1757012384 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-1563495468\" class=\"text\">\n\t\t\n<h2 style=\"text-align: left;\">Other ways ways we provide guidance<\/h2>\n\t\t\n<style>\n#text-1563495468 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1985765855\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1985765855 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-272826775\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">Tailored materiality training for your organisation<\/span><\/h2>\n\t\t\n<style>\n#text-272826775 {\n  color: #0096a0;\n}\n#text-272826775 > * {\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<div class=\"row\"  id=\"row-1182615758\">\n\n\t<div id=\"col-73111506\" 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_766703549\">\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=\"551\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggMateriality_EN-1024x553.png\" class=\"attachment-large size-large\" 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-1024x553.png 1024w, 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-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: 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_766703549 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1420058999\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1420058999 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1926171586\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1926171586 {\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-823380862\" 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<p>We run our bespoke in-house training tailored to your organisation\u2019s reporting needs and data maturity. Includes practical implementation support, templates and a focused roadmap to CSRD readiness. In addition, we can actively support you in conducting an assessment.<\/p>\n<a href=\"https:\/\/positive-impacts.com\/en\/contact_new\/\" class=\"button secondary is-outline\" >\n\t\t<span>Request in-house engagement<\/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-1642009598\" 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-1972762472\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1972762472 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-3754404962\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 30px;\">1:1 coaching for sustainability managers<\/span><\/h2>\n\t\t\n<style>\n#text-3754404962 {\n  color: #0096a0;\n}\n#text-3754404962 > * {\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<div class=\"row\"  id=\"row-100742084\">\n\n\t<div id=\"col-502148511\" 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<p>Individual coaching sessions to unblock progress, answer technical questions and build a custom roadmap you can apply immediately. Book hourly blocks or a short coaching package.<\/p>\n<a href=\"#coachingmateriality-modal\" class=\"button secondary is-outline\" >\n\t\t<span>Request 1:1 coaching<\/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-68256059\" 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_1363137623\">\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=\"551\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-1024x553.png\" class=\"attachment-large size-large\" alt=\"Materiality is not only a Chicken-Egg-Problem, but if done right, can turn into a strategic 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\/10\/ChickenEggStrategyFinal_EN-1024x553.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-300x162.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-768x415.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-1536x830.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-2048x1107.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-18x10.png 18w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1363137623 {\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_1705582023 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_279754115\">\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-1199986713\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1199986713 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-1610340094\">\n\n\t<div id=\"col-2110568084\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\" style=\"background-color:#005064;\" >\n\t\t\t\n\t\t\t\n\t<div id=\"gap-2051130066\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2051130066 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"text-2052792749\" class=\"text\">\n\t\t\n<p><span style=\"font-size: 20px;\">Prefer to talk first? Book a 30-min exploratory call<\/span><br \/>\n\t\t\n<style>\n#text-2052792749 {\n  color: #ffffff;\n}\n#text-2052792749 > * {\n  color: #ffffff;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button secondary is-outline\" >\n\t\t<span>book here<\/span>\n\t<\/a>\n\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-2110568084 > .col-inner {\n  padding: 40px 8% 50px 8%;\n}\n@media (min-width:550px) {\n  #col-2110568084 > .col-inner {\n    padding: 0px 8% 0px 8%;\n  }\n}\n@media (min-width:850px) {\n  #col-2110568084 > .col-inner {\n    padding: 0px 15% 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_279754115 {\n  padding-top: 0px;\n  padding-bottom: 0px;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_337775681\">\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: #ImpactMateriality\" data-bullet=\"true\" data-link=\"#ImpactMateriality\" data-title=\"Impact Materiality\"><a name=\"ImpactMateriality\"><\/a><\/span>\n  <div id=\"page-header-796247990\" 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            Impact Materiality          <\/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-796247990 .page-title-inner {\n  min-height: 10px;\n}\n#page-header-796247990 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t\t<\/div>\n\n\t\t\n<style>\n#section_337775681 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: #ffffff;\n}\n<\/style>\n\t<\/section>\n\t\n\n\t<section class=\"section\" id=\"section_816997895\">\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-91822509\">\n\n\t<div id=\"col-1508979747\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>Impact Materiality made measurable<\/strong><\/h4>\n<p>Impact Materiality assessments are the basis of any sustainability strategy and governance. We combine quantitative approaches with feasible stakeholder input to assess the positive and negative impacts of your organization on society and the environment.<\/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-1337216830\">\n\n\t<div id=\"col-1078323898\" class=\"col medium-10 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t<div class=\"is-border\"\n\t\tstyle=\"border-width:0px 0px 0px 0px;margin:0px 0px 0px 0px;\">\n\t<\/div>\n\t\t\t\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_73791667\">\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=\"962\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2026\/03\/DoubleMateriality_new-1024x966.png\" class=\"attachment-large size-large\" alt=\"Our fact-based double materiality matrix shows how we can apply our science-based thresholds onto any impact materiality scale, giving you clear objective results on your impact material topics (C and A) as well as a fact-based process to determine your financial material topics (A and B).\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2026\/03\/DoubleMateriality_new-1024x966.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2026\/03\/DoubleMateriality_new-300x283.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2026\/03\/DoubleMateriality_new-768x724.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2026\/03\/DoubleMateriality_new-1536x1449.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2026\/03\/DoubleMateriality_new-13x12.png 13w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2026\/03\/DoubleMateriality_new.png 1602w\" 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_73791667 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1078323898 > .col-inner {\n  padding: 0px 0px 0px 0px;\n  margin: 0px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-323625094\" 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-1350875114\">\n<p>Our methodology includes:<\/p>\n<ul>\n<li>Scoring on a scale that you choose, where we map PI Reference Path<strong>\u2122<\/strong> thresholds for climate, water, nature, and social topics to your chosen cut-off<\/li>\n<li>Integration of stakeholder perception and expert input<\/li>\n<li>Tailored approach that best fits the maturity of your impact materiality processes<\/li>\n<li>Alignment with CSRD\u2019s double and a useful input for IFRS\u2019s single materiality requirements<\/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-323625094 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1969198145\" 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 impact 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;\"><em>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 &#8211; and go beyond.<\/em><\/h5>\n\t<div id=\"gap-1851810518\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1851810518 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-947372975\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-947372975 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1040310881\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1040310881 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/positive-impacts.com\/en\/csrd\/\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>use impacts for csrd-reporting<\/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_816997895 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: #ffffff;\n}\n@media (min-width:550px) {\n  #section_816997895 {\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_109985873\">\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-1205197492\">\n\n\t<div id=\"col-1702228258\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-2966148892\" class=\"text\">\n\t\t\n<h2><span style=\"font-size: 40px;\">Six-week materiality programme for sustainability managers<\/span><\/h2>\n\t\t\n<style>\n#text-2966148892 {\n  font-size: 1.75rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-447683866\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-447683866 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<h6><span style=\"font-size: 15px;\">\u00a0Audit-aligned for CSRD needs and designed to create operational outcomes &#8211; not just paperwork.<\/span><\/h6>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-76571571\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-76571571 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row row-large\"  id=\"row-1363044909\">\n\n\t<div id=\"col-100852561\" class=\"col pi-hover-box medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-900770977\" class=\"text\">\n\t\t\n<h3>Start date<\/h3>\n\t\t\n<style>\n#text-900770977 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-249818697\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-249818697 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<p>to be confirmed (Q1\/2026)<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-382455382\" class=\"col pi-hover-box medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\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-1267647202\" class=\"text\">\n\t\t\n<h3>Format<\/h3>\n\t\t\n<style>\n#text-1267647202 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1078478277\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1078478277 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n<p>Live lectures + pre-recorded videos + workshops + deep-dives\/Q&amp;A&#8217;s<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-671679140\" class=\"col pi-hover-box medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\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-26515090\" class=\"text\">\n\t\t\n<h3>Participants<\/h3>\n\t\t\n<style>\n#text-26515090 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-534701642\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-534701642 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<p style=\"text-align: left;\"><span style=\"font-size: 16px;\">Sustainability managers, ESG reporting leads, and internal reporting teams responsible for doing materiality assessments.<\/span><\/p>\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-55976955\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-55976955 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-961702867\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-961702867 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-946310661\">\n\n\t<div id=\"col-1587614652\" 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<div id=\"text-3702497158\" class=\"text\">\n\t\t\n<h3><span style=\"font-size: 30px;\">Programme logistics<\/span><\/h3>\n\t\t\n<style>\n#text-3702497158 {\n  font-size: 1.25rem;\n}\n<\/style>\n\t<\/div>\n\t\n<h3><\/h3>\n<div class=\"pi-bullets\">\n<ul>\n<li><strong>Start date:<\/strong> to be confirmed (Q2\/2026, click below for a 1:1 coaching)<\/li>\n<li><strong>Duration:<\/strong> 6 weeks<\/li>\n<li><strong>Lecture schedule:<\/strong> Tuesdays 15:00\u201317:00 CET<\/li>\n<li><strong>Deep-dives\/Q&amp;A:<\/strong> Fridays 11:00 and 15:00 CET<\/li>\n<li><strong>Format:<\/strong> Live + recorded sessions, small-group cohort<\/li>\n<\/ul>\n<\/div>\n<p>Early registration is recommended &#8211; places are limited to maintain small group discussion.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-252196839\" 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<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1614493973\">\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\/10\/PI_Workshop_IVS-1024x683.png\" class=\"attachment-large size-large\" alt=\"Positive Impacts PI Training Workshop Impact Value Strategy Impact Accounting Framework Rahmenwerk zur Wirkungsbilanzierung\" srcset=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-1024x683.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-300x200.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-768x512.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-1536x1024.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS-18x12.png 18w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/PI_Workshop_IVS.png 1800w\" 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_1614493973 {\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-100956442\">\n\n\t<div id=\"col-354961026\" 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=\"#training-modal\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>Apply to join the 2026 cohort<\/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-561965485\">\n\n\t<div id=\"col-79849114\" 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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-849952436\" 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<a href=\"https:\/\/calendly.com\/martin-pi\/introduction\" class=\"button primary is-outline expand\" style=\"border-radius:10px;\">\n\t\t<span>Have a question? Book a 15-min pre-enrol chat<\/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_109985873 {\n  padding-top: 45px;\n  padding-bottom: 45px;\n}\n@media (min-width:550px) {\n  #section_109985873 {\n    padding-top: 65px;\n    padding-bottom: 65px;\n  }\n}\n@media (min-width:850px) {\n  #section_109985873 {\n    padding-top: 90px;\n    padding-bottom: 90px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n\t<div id=\"gap-1556028620\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1556028620 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"slider-wrapper relative\" id=\"slider-2008703831\" >\n    <div class=\"slider slider-nav-dots-dashes-spaced slider-nav-simple 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_573879499\">\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_573879499 {\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_198750409\">\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_198750409 {\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<span class=\"scroll-to\" data-label=\"Scroll to: #financialmateriality\" data-bullet=\"true\" data-link=\"#financialmateriality\" data-title=\"Financial Materiality\"><a name=\"financialmateriality\"><\/a><\/span>\n  <div id=\"page-header-65050257\" class=\"page-header-wrapper\">\n  <div class=\"page-title dark simple-title\">\n\n        <div class=\"page-title-bg\">\n      <div class=\"title-bg fill bg-fill\"\n        data-parallax-container=\".page-title\"\n        data-parallax-background\n        data-parallax=\"-\">\n      <\/div>\n      <div class=\"title-overlay fill\"><\/div>\n    <\/div>\n    \n    <div class=\"page-title-inner container align-center text-center flex-row-col medium-flex-wrap\" >\n              <div class=\"title-wrapper uppercase flex-col\">\n          <h1 class=\"entry-title mb-0\">\n            financial materiality          <\/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-65050257 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\n\t<section class=\"section\" id=\"section_1386418912\">\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-1708402515\">\n\n\t<div id=\"col-202514669\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<h4 style=\"text-align: center;\"><strong>Financial Materiality made measurable<\/strong><\/h4>\n<p>Financial Materiality assessments are the basis of any (sustainability) strategy and governance. We connect quantitative approaches for Impact Materiality, with our expertise on how these can already be or become financially material with feasible stakeholder and expert input on your side to assess how sustainability topics affect your financial performance.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large align-middle align-center\"  id=\"row-1797122471\">\n\n\t<div id=\"col-1216126403\" 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-1635226800\" >\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_1648389864\">\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_1648389864 {\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_1133113604\">\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_1133113604 {\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-1419599133\" class=\"col medium-10 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-left text-left\"  style=\"margin:0px 0px 30px 0px;\">\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>Our methodology includes:<\/p>\n<ul>\n<li>Scoring on a scale that you choose, where we help you translate the risk appetite of your CFO to the cut-off for financial materiality<\/li>\n<li>Integration of stakeholder perception and expert input<\/li>\n<li>Tailored approach that best fits the maturity of your financial materiality processes<\/li>\n<li>Alignment with statutory, CSRD\u2019s double and IFRS\u2019s single materiality requirements<\/li>\n<\/ul>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\n<style>\n#col-1419599133 > .col-inner {\n  padding: 20px 0px 0px 0px;\n}\n<\/style>\n\t<\/div>\n\n\t\n\n\t<div id=\"col-1459581113\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<p>This ensures that your Financial Materiality assessment is not just compliant to both your statutory and (if relevant) sustainability reporting requirements, but also meaningful. It helps you prioritize actions, allocate resources, and communicate with confidence.<\/p>\n<h5 style=\"text-align: center;\">Under CSRD, not only missing out material impacts, but also the reporting on non-material topics is non-compliant. We help you get it right \u2013 what to focus on \u2013 and go beyond.<\/h5>\n\t<div id=\"gap-1575334740\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1575334740 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-2045743433\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2045743433 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-947565376\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-947565376 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<a href=\"https:\/\/positive-impacts.com\/en\/value-risk\/#financialeffects\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>Translate materiality to value and risks<\/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_1386418912 {\n  padding-top: 50px;\n  padding-bottom: 50px;\n  background-color: #ffffff;\n}\n@media (min-width:550px) {\n  #section_1386418912 {\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: #theprocess\" data-bullet=\"true\" data-link=\"#theprocess\" data-title=\"The Process\"><a name=\"theprocess\"><\/a><\/span>\n  <div id=\"page-header-33005043\" 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            From Materiality to Strategy: the process          <\/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-33005043 .page-title-inner {\n  min-height: 10px;\n}\n#page-header-33005043 {\n  background-color: #005064;\n}\n<\/style>\n  <\/div>\n    <\/div>\n  \n\t<div id=\"gap-1454730542\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1454730542 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1022301570\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1022301570 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-1005034139\">\n\n\t<div id=\"col-1678543409\" 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<h3 style=\"text-align: center;\"><span style=\"font-size: 30px;\">Turning insights into action<\/span><\/h3>\n<p style=\"text-align: left;\"><em>Ensuring CSRD compliance, whilst giving direction to prioritize actions, allocate resources, and communicate with confidence.<\/em><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-62065379\" 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_394988405\">\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=\"551\" src=\"https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-1024x553.png\" class=\"attachment-large size-large\" alt=\"Materiality is not only a Chicken-Egg-Problem, but if done right, can turn into a strategic 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\/10\/ChickenEggStrategyFinal_EN-1024x553.png 1024w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-300x162.png 300w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-768x415.png 768w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-1536x830.png 1536w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-2048x1107.png 2048w, https:\/\/positive-impacts.com\/wp-content\/uploads\/2025\/10\/ChickenEggStrategyFinal_EN-18x10.png 18w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_394988405 {\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-1138196440\">\n\n\t<div id=\"col-27397653\" class=\"col small-12 large-12\"  >\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<div class=\"slider-wrapper relative\" id=\"slider-2076130521\" >\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<div class=\"row\"  id=\"row-60467018\">\n\n\t<div id=\"col-1026202160\" 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 style=\"text-align: center;\">1. Start with impact materiality<\/h3>\n<p style=\"text-align: left;\">Quantify your organization\u2019s positive and negative impacts on society and the environment by obtaining the right information which informs the risk &amp; opportunity assessment<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1748585465\">\n\n\t<div id=\"col-1741208520\" 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>2. Assess financial materiality<\/h3>\n<p style=\"text-align: left;\">Evaluate how the sustainability topics (impacts) influence your financial performance, both currently and in the future (financial effects, risks and opportunities)<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1758992881\">\n\n\t<div id=\"col-213502086\" 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 style=\"text-align: center;\">3. Risk &amp; Opportunity assessment (recommended deep-dive)<\/h3>\n<p style=\"text-align: left;\">Use the materiality assessment results to deepen your understanding on how sustainability topics already had an effect on your financials, or will become a risk or opportunity for the organization (i.e. have turned or will turn into financial effects), sharpening your understanding of their materiality<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-853665758\">\n\n\t<div id=\"col-1952798870\" 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>4. Design or update Strategy<\/h3>\n<p style=\"text-align: left;\">Determine the strategy that best matches your risks and opportunities. Determine or update Governance structures, define policies, actions and set targets (PATs) that make sense<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-2124445445\">\n\n\t<div id=\"col-1885474584\" 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>5. Implementation, monitoring &amp; reporting<\/h3>\n<p style=\"text-align: left;\">Ensure that our findings are put into action by aligning materiality, management, and reporting to your strategic ambition, ensuring compliance and credibility<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n     <\/div>\n\n     <div class=\"loading-spin dark large centered\"><\/div>\n\n\t<\/div>\n\n\n\t\t<\/div>\n\t<\/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-1351328590\" 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-2033299106\" 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<h3>Visual representation<\/h3>\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1903978509\">\n\t\t<a class=\"\" href=\"#materiality-modal\" >\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<\/a>\t\t\n<style>\n#image_1903978509 {\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-1403509782\">\n\n\t<div id=\"col-1601595799\" 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-312378553\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-312378553 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-40060794\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-40060794 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-2046478863\">\n\n\t<div id=\"col-595145974\" 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\/en\/contact_new\/\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>review your materiality process with us<\/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-1762135080\" 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\/en\/strategy-organisations\/#strategy\" class=\"button primary expand\" style=\"border-radius:10px;\">\n\t\t<span>align materiality with 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\t<\/div>\n\n\t\n<\/div>\n\n\t<section class=\"section\" id=\"section_788756384\">\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-46474216\">\n\n\t<div id=\"col-138765664\" class=\"col medium-12 small-12 large-12 medium-col-first\"  data-animate=\"fadeInRight\">\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n<div class=\"row\"  id=\"row-970801095\">\n\n\t<div id=\"col-1544464614\" class=\"col medium-11 small-12 large-11\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3191328105\" class=\"text\">\n\t\t\n<h2>Want the full methodology?<\/h2>\n\t\t\n<style>\n#text-3191328105 {\n  font-size: 1.5rem;\n}\n<\/style>\n\t<\/div>\n\t\n<p data-start=\"4585\" data-end=\"4846\">For those who want to dive deeper into how our data-driven materiality estimates are constructed &#8211; including threshold models, estimation hierarchies, and confidence scoring &#8211; visit the <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/positive-impacts.com\/en\/materiality\/\" target=\"_self\" rel=\"noopener\" data-start=\"4771\" data-end=\"4843\">Methodology Guide<\/a>.<\/p>\n<p data-start=\"4853\" data-end=\"4922\">It explains the scientific foundation behind the process shown above.<\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-2089909714\" class=\"col medium-1 small-12 large-1\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row\"  id=\"row-1367597099\">\n\n\t<div id=\"col-1799790247\" 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<div id=\"text-521803542\" class=\"text\">\n\t\t\n<h3><a href=\"https:\/\/positive-impacts.com\/impacts-organisations\/#WhatSetsUsApart\"><b>What sets us apart<\/b><\/a><\/h3>\n\t\t\n<style>\n#text-521803542 {\n  color: rgb(0,0,0);\n}\n#text-521803542 > * {\n  color: rgb(0,0,0);\n}\n<\/style>\n\t<\/div>\n\t\n<p><a href=\"https:\/\/positive-impacts.com\/impacts-organisations\/#WhatSetsUsApart\">Our science-derived, impact-washing-free Impact Accounting Framework helps you identify both positive and negative impacts. It directs attention to what\u2019s truly material \u2014 so you avoid underestimating risks, overestimating opportunities, or wasting resources on what doesn\u2019t matter.<\/a><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1926786995\" 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<div id=\"text-3088453121\" class=\"text\">\n\t\t\n<h3><a href=\"https:\/\/positive-impacts.com\/impacts-organisations\/#materiality\"><b>Materiality<\/b><\/a><\/h3>\n<p><a href=\"https:\/\/positive-impacts.com\/impacts-organisations\/#materiality\">How to use quantified indicators to measure impact materiality<\/a><br \/>\n\t\t\n<style>\n#text-3088453121 {\n  color: rgb(0,0,0);\n}\n#text-3088453121 > * {\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\t\t<\/div>\n\n\t\t\n<style>\n#section_788756384 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: rgb(255,255,255);\n}\n<\/style>\n\t<\/section>\n\t\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 17px; color: #000000;\">\t<div id=\"training-modal\"\n\t     class=\"lightbox-by-id lightbox-content mfp-hide lightbox-white \"\n\t     style=\"max-width:700px ;padding:24px\">\n\t\t<\/span><br \/>\n<span style=\"font-size: 17px; color: #000000;\">\n\t<section class=\"section dark\" id=\"section_184616455\">\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\n<div class=\"row\"  id=\"row-1491221762\">\n\n\n\t<div id=\"col-352495371\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"row align-center\"  id=\"row-554050265\">\n\n\n\t<div id=\"col-1270200214\" 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\n<h3>Apply for the Materiality Training<\/h3>\n<p>You will hear from us within 1 business day<\/p>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<div class=\"row\"  id=\"row-2083453497\">\n\n\n\t<div id=\"col-617774710\" class=\"col medium-1 small-12 large-1\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-105550579\" class=\"col medium-10 small-12 large-10\"  >\n\t\t\t\t<div class=\"col-inner\" style=\"background-color:#005064;\" >\n\t\t\t\n\t\t\t\n\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f6206-o3\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"6206\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/5353#wpcf7-f6206-o3\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"6206\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f6206-o3\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label>Your Name (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><label>Your Work Email (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><label>Your Organization (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"your-organization\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-organization\" \/><\/span>\n<\/p>\n<p><label>Phone number (required)<\/label><span class=\"wpcf7-form-control-wrap\" data-name=\"tel-638\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"tel-638\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner button\" type=\"submit\" value=\"Submit\" \/>\n<\/p><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"_wpcf7_ak_\"><label>&#916;<textarea name=\"_wpcf7_ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_3\" name=\"_wpcf7_ak_js\" value=\"8\"\/><script>document.getElementById( \"ak_js_3\" ).setAttribute( \"value\", ( new Date() ).getTime() );<\/script><\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\n\t\t\n<style>\n#section_184616455 {\n  padding-top: 60px;\n  padding-bottom: 60px;\n  background-color: #005064;\n}\n<\/style>\n\t<\/section>\n\t<\/span><br \/>\n<span style=\"font-size: 17px; color: #000000;\">\t<\/div>\n\t\n\t<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-5353","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/5353","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=5353"}],"version-history":[{"count":215,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/5353\/revisions"}],"predecessor-version":[{"id":6818,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/pages\/5353\/revisions\/6818"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/media?parent=5353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}