This week, we share a collaboration with another popular PwC podcast. PwC accounting podcast host Heather Horn is joined by Doug McHoney, PwC International Tax Services Global Leader and host of the Cross-border Tax Talks podcast. Doug shares insights on the Organisation for Economic Cooperation and Development (OECD) Pillar Two framework and its impact on companies worldwide.

For more on Pillar Two, read our publication, Global taxation: More than an idea - what it means for you now.

Q1 2024 Quarterly sustainability webcast — February 15 or March 5

With no final rule on climate disclosure from the SEC, some may wonder if ESG reporting is still happening for US companies. We assure you – it is. Join us for updates on disclosure requirements for companies (including private companies) “doing business” in California and many companies operating in the European Union. In addition, there are proposals from various state legislatures and other jurisdictions around the world on sustainability reporting that could scope in even more companies or add to the growing list of reporting requirements.

We share the latest developments as well as insights on how to keep track of final requirements, proposed legislation, and even voluntary frameworks. Our speakers are in the market every day talking to companies, standard setters, and regulators about this ever-changing landscape.

Register to earn up to 1.5 CPE credits.

Q1 2024 Quarterly accounting webcast — March 13, March 19, or March 28

Join us for discussion of key accounting and reporting reminders as companies close out Q1 2024. Our specialists will share insights on new FASB guidance, Pillar Two and other income tax updates, SEC reporting developments, and more.

Register to earn up to 1.5 CPE credits.

With more than 10,000 companies around the world using its standards, the Global Reporting Initiative (GRI) remains a key standard setter in the impact reporting space. Eelco van der Enden, CEO of GRI, joins us to discuss GRI and the path ahead for sustainability reporting around the world.

In this episode of PwC Pulse podcast, US Senior Partner Tim Ryan shares his insights, observations and advice for business executives on technology and AI, the future of work, climate, and trust following the World Economic Forum’s Annual Meeting in Davos, Switzerland.

On January 24, the European Parliament announced that its members agreed with the European Commission’s proposal to delay the deadline for the adoption of certain sector-specific and non-EU European Sustainability Reporting Standards (ESRS) by two years until June 2026. However, the members suggested that the European Commission issue eight sector-specific standards as they are ready, which may be in advance of the new deadline. The proposal will have to be approved through the ordinary legislative procedure.

If approved, this proposal would only delay when the additional standards will be issued. It does not impact the timing of when companies are required to file their initial Corporate Sustainability Reporting Directive (CSRD) reporting using the currently available sector agnostic ESRS that became law in December 2023. The first filers will still be required to report in 2025 on 2024 information.

For more on CSRD, check out our comprehensive summaries.

In case you missed it, here is some of our top content issued or updated in January.