PI Study Series & Special Reports

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

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.

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

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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

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