Special Reports

Special report of Positive Impacts (PI) GmbH on the forecasted climate performance of the DAX40

  • 17 companies are expected to exceed 100% climate target level achievement in the forecast for 2024-2050, but they represent only 14% of total DAX40 emissions
  • 16 companies are expected to fall below 100% climate target level achievement in the forecast for 2024-2050, these account for a total of 86% of DAX40 emissions
  • The average DAX40 climate target level achievement in 2022 was 47%
  • Projected present value of climate target level achievement for 2024-2050 is just 27% NPT®

Special report of Positive Impacts (PI) GmbH to the COP29

  • Corporate GHG Accounting needs to consider also purchased emissions
  • Countries should also include imported emissions and exclude exported ones
  • Read more on the “Who pays decides principle”

Special report of Positive Impacts (PI) GmbH to the COP28

  • Presenting the PI® scenario analysis on the societal costs of climate change
  • Quantifying the Societal Earnings of 1.5°C over 3.4°C
  • Understanding the ROI in % of going for 1.5°C

PI Paper 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

Video Introduction

Watch a video of a summary of our PI approach, explained by our founder and CEO Martin G. Viehöver below. Enable the subtitle in the video for the english translation.

PI Comments

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  • 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)
  • Public Comment of Positive Impacts® on IFVI/VBA’s General Methodology 1, along with an impact washing case study and recommendations how to avoid impact washing
  • Public Comment of Positive Impacts® on IFVI/VBA’s Adequate Wages Topic Methodology, along with a case study on how this methodology could flip impact valuation results upside-down
  • Public Comment of Positive Impacts® on IFVI/VBA’s Greenhouse Gas (GHG) Emissions Topic Methodology, along with some fundamental shortcomings in the accounting of GHGs/impacts

PI Newsletter