If the end of Daylight Savings Time last week snuck up on you, we’ve got you covered for what to do with that extra hour: CPE-eligible webcasts, of course! Next week, and throughout December, we’re offering several broadcasts to help you stay informed and earn CPE credit. We look forward to you joining us.
PwC’s CPE-eligible webcasts
There’s still one more chance to join our Q4 2023 Quarterly sustainability webcast, and don’t forget to register for our Q4 2023 Quarterly accounting webcast.
- Q4 2023 Quarterly sustainability webcast—11/15
With sustainability reporting becoming mandatory in a growing number of countries, we help you stay current on the latest ESG accounting and reporting developments in the US and abroad. Joining us as keynote speaker is Katie McGinty, VP & Chief Sustainability, External Relations Officer at Johnson Controls, sharing insights on the importance of a sustainability-focused business strategy. We’ll also discuss accounting for environmental credits, updates on IRS guidance for utilization of Inflation Reduction Act energy incentives, and developments in US and global sustainability disclosure requirements. Register to earn up to 1.5 CPE credits. - Q4 2023 Quarterly accounting webcast—12/13, 12/15, or 12/19
Join our quarterly webcast to hear key accounting and reporting reminders, including those discussed at the AICPA & CIMA Conference on Current SEC and PCAOB Developments, as companies close out the year. Register to earn up to 1.5 CPE credits.
Resources for IFRS reporters
This week we partner with our colleagues across the pond. Host Heather Horn was joined by Gary Berchowitz, a leader in PwC’s Global Corporate Reporting Services group, and Laura Kennedy, host of PwC’s global podcast,
IFRS Talks, to discuss key reminders for
reporting under IFRS and some timely updates on new IFRS initiatives on the horizon.
In addition, catch the latest episode of
IFRS Talks for an overview of the
global minimum tax rules, practical challenges, safe harbors, and accounting implications.
For more discussion of IFRS reporting, join our
IFRS year-end accounting webcast on January 18, 2024. Our team of IFRS specialists will address year-end accounting and reporting reminders and recent activities of interest to IFRS reporters and what to expect in 2024.
Register to earn up to 1 CPE credit.
Sustainability reporting corner
In the US, three recently-enacted laws in California may provide the first foray into mandatory sustainability reporting for over 10,000 public and private companies, ahead of the SEC’s forthcoming climate disclosure rules, with some disclosures required as early as January 2024. And spoiler alert – it does not just apply to companies headquartered in California…
- We’ve updated our summary of the California rules, California's not waiting for the SEC's climate disclosure rules, to add details about (1) AB 1305, Voluntary carbon market disclosures, which requires disclosures about certain emissions claims and the sale and use of carbon offsets, and (2) SB 54, Venture capital companies: reporting, which requires venture capital companies to report diversity information about the founders of its investees. Reporting under AB 1305 may be required as soon as January 1, 2024.
- We’ve also updated our summary of key sustainability reporting frameworks, Navigating the ESG landscape, for current developments in the California laws and the end of scrutiny period for the European Sustainability Reporting Standards, or ESRS.
And for more on the CSRD, we have 2 podcasts on the topic.
- CSRD spotlight: Get up to speed on required EU taxonomy disclosures Host Heather Horn was joined by PwC Germany senior manager Martin Schönberger to discuss the EU’s “green” taxonomy regulation, which requires disclosure of certain metrics related to a company’s environmentally sustainable activities.
- Living wage: Why businesses are focused on pay adequacy
67% and 24%. What do these numbers represent?
67% of those in our Living wage survey believe that paying a living wage is a priority for their business, but only 24% currently pay a living wage to all employees globally.
As pay adequacy becomes a mandated disclosure for many companies via the CSRD, paying a living wage is becoming a growing priority for organizations that are focused on creating a sustainable business. Host Heather Horn welcomed PwC partners Barry Murphy and Paula Letorey to discuss PwC’s inaugural Global Living Wage survey results, market trends, and key steps organizations should take now to prepare for market and regulatory movement.
And finally, we share a video on how sustainability can enhance value.
Watch PwC managing director Jamie Gamble discuss sustainable value governance, the role that ESG issues play in this context, and how sustainable value governance integrates ESG into a company’s long-term strategy.
Strategic oversight: the top 10 questions boards should ask about their process
No matter the approach, the board’s role in
strategy oversight is a core responsibility. How the board executes that role can contribute to the success of the overall strategic plan by helping management address obstacles, find opportunities, out-think competitors, bypass disruptors and fine-tune its direction.
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Public roundtable on FASB’s Post-Implementation Review of Topic 606, Revenue from Contracts with CustomersRegister here
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Q4 2023 Quarterly sustainability webcast (CPE eligible) Register here
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Tax transparency and sustainability reporting in 2023 webcast Register here
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Public roundtable on FASB’s proposed Accounting Standards Update, Disaggregation of Income Statement ExpensesRegister here
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Health industries accounting hot topics webcast (CPE eligible) Register here
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