Podcasts

In our Talking ESG podcast series, we look at what it takes to build effective ESG reporting in today’s environment. From investor to stakeholder expectations, from global frameworks to data, process and controls – there’s something in it for everyone.

We ask two special quests from the ISSB about the Board’s focus on building global capacity in sustainability reporting.

We discuss how having a comprehensive governance strategy for sustainability issues helps companies enhance value in the long-term.

We sat down with Eelco van der Enden, CEO of GRI, to understand the latest on the GRI’s near-term priorities.

We discuss our feedback to the GHG Protocol in response to its recent initiative to update the standards.

We discuss the latest steps that companies are taking to prepare for upcoming ESG reporting requirements.

We discuss how businesses play a critical role in preparing for climate change with PwC's Global Climate Leader.

We discuss the TCFD's history and potential future impact on the ESG reporting landscape with a member of the TCFD.

This podcast discusses why the issue of biodiversity is becoming more of a focus for companies around the world. Listen to the podcast here .

The biodiversity series continues, going in-depth on major nature issues that intersect with business today, including land use and water resources. Listen to the podcast here .

The biodiversity series continues, bringing the CFO's vantage point to the topics of nature and biodiversity, focusing on how they drive business value. Listen to the podcast here .

The biodiversity series continues, with a focus on measuring and reporting nature and biodiversity topics. Listen to the podcast here .

Claire Howells and Gina Huang join Raihazah Shaikh to share their perspectives on the accounting for carbon offsets and related costs from the perspective of a purchaser and the perspective of a project developer. Listen to the podcast here .

Join host Heather Horn and our ESG specialists for PwC's Q2 2023 quarterly ESG webcast on 18 or 23 May 2023 for a discussion of the latest ESG accounting and reporting developments in the US and abroad.

Hear from Nadja Picard, our Global Reporting Leader, who shares the key insights of the CSRD sustainability reporting requirements with Cindy Ngan, our ESG Climate and Sustainability Partner. Watch it here .

In November 2022, Greenhouse Gas Protocol (GHG Protocol) launched four surveys to obtain input from stakeholders on potential updates. View PwC’s response here .

We support the expansion of disclosures but have provided recommendations to enhance the clarity of the standard and resulting disclosures. View PwC’s response here .

This publication was updated as of 28 April 2023 for developments related to the ‘big three’ disclosure proposals. It compares and contrasts key provisions among the three sustainability reporting proposals issued by the ISSB, EFRAG and the SEC. We offer our perspectives on the proposals, including some of the suggestions that we have made to each regulator or standard-setter to enhance operability.

With the increasing focus on climate change and carbon emissions, companies are starting to take steps to reduce or absorb their carbon emissions, leading to a growing voluntary carbon market (VCM). Want to learn more about accounting for carbon offsets and related costs by various counterparties in the VCM, using current IFRS standards and interpretations? Read PwC’s 'In depth' publication here .

Illustrative disclosures for the first-year EU Taxonomy alignment reporting are now available. The illustrative example covers Automotive SE as a fictitious non-financial undertaking with substantial eligible and aligned turnover.

The latest on where the EU regulations stand and what non-EU headquartered companies need to know about them. Read PwC’s 'In the loop' publication here .

CSRD FAQs:What you need to know about the Corporate Sustainability ReportingDirective

These FAQs are intended to provide an overview of the CSRD’s key provisions, in particular the scope (including the scope for the Taxonomy reporting requirements), the first-time application and the reporting standards that companies should use. Sections are updated on a regular basis.

In our new survey , US investors share their views on what companies should prioritise in the short and long term, from the macroeconomic environment to innovation and climate change. We highlight their perspectives and related expectations on climate change.

In this article , we ask whether a company's external impact can and ultimately will affect its valuation. We believe the answer is yes. As more businesses recognise the importance of assessing and reporting their positive and negative impact, there is a need to factor this into everyday decision-making and to disclose in a consistent and comparable way the effects on enterprise value. Investors are looking for information on the monetary value of that impact. Businesses, standard setters and capital market participants all have a role to play in making this happen.

In this article , Nadja Picard, Emma Cox and Will Jackson-Moore compare and contrast the viewpoints of global CEOs and investors as they relate to climate and sustainability. Our research found that CEOs are less concerned about climate change and less effective at confronting risks and opportunities than investors would like. To better meet the needs and demands of shareholders, forward-thinking CEOs can use the findings shared in this article to take actions aimed at lifting their standing with shareholders.

PwC’s 6th EU Newsletter on Sustainability Reporting contains an in-depth article on the first set of draft ESRS and the latest regulatory updates.