Skip to content
Demystifying the Links between sustainability/ESG and Performance
PI study series
Paper 1: Strategic Sustainability Management Pays Off
- What strategies did the top 100 German companies pursue in integrating sustainability, and how consistent were they in their approach?
- How did these aspects drive financial performance?
- To what extent was sustainability strategy driven by financial performance?
Paper 2: What’s material?! Double materiality in the area of conflict between implementation and strategy
- The divergence of materiality concepts, what they entail, how materiality is defined, and what is
- The state of play of (double) materaility in the top 100 German companies
- The divergence of double materiality judgments in the nine pilot study sectors
Paper 3: On track to net positive? How companies create societal value. Introducing how to measure and itegrate sustainability in strategic planning
- Introducing Societal Value (SV), Societal Earnings (SE) and SE Margin as holistic sustainability performance KPIs
- Assessing how many of the N100 were net positive
- Understanding the drivers of societal value creation