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?
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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
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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
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