{"id":5949,"date":"2022-10-01T10:00:00","date_gmt":"2022-10-01T08:00:00","guid":{"rendered":"https:\/\/positive-impacts.com\/newsletter-october-2022\/"},"modified":"2025-10-18T16:35:35","modified_gmt":"2025-10-18T14:35:35","slug":"newsletter-october-2022","status":"publish","type":"post","link":"https:\/\/positive-impacts.com\/en\/newsletter-october-2022\/","title":{"rendered":"October 2022 Newsletter"},"content":{"rendered":"<article class=\"pi-newsletter\">\n<p><em>This article was originally shared in our <strong>Newsletter \u2014 October 2022<\/strong>.<br \/>\n  <a href=\"\/en\/subscribe\/\">Subscribe here<\/a> to receive future updates.<\/em><\/p>\n<header>\n<h1>Positive Impacts Newsletter \u2014 October 2022<\/h1>\n<p><strong>In this edition:<\/strong> ESRS exposure drafts \u2014 what to expect \u00b7 Impact valuation consistency \u00b7 PI Strategy Framework in practice \u00b7 Events &amp; news<\/p>\n<\/header>\n<section id=\"esrs-drafts\">\n<h2>ESRS Exposure Drafts \u2014 What to Expect<\/h2>\n<p>The EFRAG delivered the final ESRS drafts to the European Commission. While format and structure are now stable, the implementation timeline will require companies to prioritize the most material topics first. Our latest brief summarizes the key changes and their impact on reporting plans.<\/p>\n<ul>\n<li>Clearer definition of impact vs. financial materiality.<\/li>\n<li>New structure of cross-cutting disclosures and topic standards.<\/li>\n<li>Reduced number of mandatory data points for the first cycle.<\/li>\n<\/ul>\n<p>Download our summary note and timeline graphic from the Resources section.<\/p>\n<\/section>\n<section id=\"impact-valuation\">\n<h2>Ensuring Consistency in Impact Valuation<\/h2>\n<p>With many approaches emerging, we highlight the need for consistency and transparency in impact valuation. Our Impact Accounting Framework uses context-based thresholds and monetary translation factors so that positive and negative effects can be aggregated fairly and compared across entities.<\/p>\n<ul>\n<li>Define a clear system boundary for each impact topic.<\/li>\n<li>Use public data sources for thresholds and prices where possible.<\/li>\n<li>Document choices and assumptions for audit and comparison.<\/li>\n<\/ul>\n<\/section>\n<section id=\"strategy-framework\">\n<h2>PI Strategy Framework in Practice<\/h2>\n<p>Several organizations are now testing our Strategy Framework to translate impact results into strategic ambition levels. The five levels \u2014 from \u201cNo Ambition\u201d to \u201cSustainability Driven\u201d \u2014 help boards decide how fast and how deep to integrate sustainability into core business models.<\/p>\n<p>We share case examples of how companies link their impact scores to KPIs and investment plans.<\/p>\n<\/section>\n<section id=\"events-news\">\n<h2>Events &amp; News<\/h2>\n<ul>\n<li><strong>Workshop:<\/strong> \u201cImpact Accounting Basics\u201d \u2014 Cologne \u00b7 October 25.<\/li>\n<li><strong>Webinar:<\/strong> \u201cUnderstanding ESRS Structure\u201d \u2014 October 28 \u00b7 Online.<\/li>\n<li>Article in ESGZ magazine on \u201cDouble Materiality as Accounting Logic.\u201d<\/li>\n<\/ul>\n<\/section>\n<footer>\n<p><strong>Contact:<\/strong><br \/>\n      <a href=\"mailto:info@positive-impacts.com\">info@positive-impacts.com<\/a> \u00b7 +49 221 95490139 \u00b7<br \/>\n      <a href=\"https:\/\/www.positive-impacts.com\" target=\"_blank\" rel=\"noopener\">Website<\/a> \u00b7<br \/>\n      <a href=\"https:\/\/www.linkedin.com\/company\/positive-impacts\" target=\"_blank\" rel=\"noopener\">LinkedIn<\/a>\n    <\/p>\n<\/footer>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>This article was originally shared in our Newsletter \u2014 October 2022. Subscribe here to receive future updates. Positive Impacts Newsletter \u2014 October 2022 In this edition: ESRS exposure drafts \u2014 what to expect \u00b7 Impact valuation consistency \u00b7 PI Strategy Framework in practice \u00b7 Events &amp; news ESRS Exposure Drafts \u2014 What to Expect The [&#8230;]\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[23],"tags":[],"class_list":["post-5949","post","type-post","status-publish","format-standard","hentry","category-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/posts\/5949","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/comments?post=5949"}],"version-history":[{"count":1,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/posts\/5949\/revisions"}],"predecessor-version":[{"id":5975,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/posts\/5949\/revisions\/5975"}],"wp:attachment":[{"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/media?parent=5949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/categories?post=5949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/positive-impacts.com\/en\/wp-json\/wp\/v2\/tags?post=5949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}