PI Study Series

Learn more by downloading the three parts of our study series for free. We also offer summaries of each part or a summary of the entire series.

  • Study Series on “Demystifying the links between sustainability/ESG and Performance”
  • Paper No. 1 on how strategic sustainability management pays off
  • Paper No. 2 on the concept of double materiality and how materiality is approached by the biggest companies in Germany
  • Paper No. 3 on how companies create societal value
Study Series summary
go to the papers

PI comments

  • A call to standardize sustainability performance and not its management
  • PI comments on the European Sustainability Reporting Standards (ESRS) Draft of the  European Financial Reporting Advisory Group (EFRAG)
  • PI comments on the International Financial Reporting Standards (IFRS) Draft of the International Sus­tain­abil­ity Standards Board (ISSB)
PI comments on ESRS
PI COMMENts on IFRS