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In advance of Earth Day this Monday, we share new resources on sustainability reporting:
  • a podcast on building effective sustainability reporting governance;
  • a summary of new sustainability disclosure requirements for certain listed companies in China; and
  • a video series on EU sustainability reporting, including how it interacts with California’s climate disclosure laws.
For more sustainability resources, including publications, podcasts, videos, and CPE-eligible webcasts, visit our Viewpoint ESG / Sustainability reporting landing page.
Leasing real estate? What lessees need to know
Our miniseries on lease accounting continues with a discussion of lessee accounting for real estate leases, with a focus on lease incentives, build-to-suit arrangements, and more.
For more information on these topics, read chapters 3, 6, and 8 of our Leases guide.
Sustainability reporting corner
Talking ESG: Building effective sustainability reporting governance (podcast)
A critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, we discuss the evolving regulatory environment and what it means for board members looking to discharge their oversight responsibilities effectively as well as for management looking to get the board ready.
"Governance is the scaffolding around which you're going to build your organization, so it's important not to overlook its importance in establishing the foundation for sustainability reporting."
- Matt DiGuiseppe, Managing Director in PwC’s Governance Insights Center
China stock exchanges to require sustainability disclosures for certain listed companies
On April 12, the Shanghai Stock Exchange, the Shenzhen Stock Exchange, and the Beijing Stock Exchange issued guidelines that require sustainability disclosures for certain listed companies. Read our summary for additional details.
CSRD video series
Tune in to a video series to find out how the European Union’s sustainability reporting requirements will impact about 50,000 companies worldwide. One episode explores how the California climate disclosure laws may impact global companies and the interplay between those laws and CSRD.

PCAOB proposes additional reporting by auditors
As we shared last week, the PCAOB issued proposals that would require certain audit firms to publicly report firm and engagement metrics, as well as other specific information about the firm. Our publication highlights key aspects of the proposals.

PwC responds to PCAOB proposal on registration status statements
PwC provided our views on the PCAOB's proposal prohibiting firms from making false or misleading statements about PCAOB registration status and oversight.

Register for PwC’s Q2 sustainability and accounting webcasts
This quarter, PwC is again offering several informative, CPE-eligible webcasts.
Q2 2024 Quarterly sustainability webcast - May 9 or May 15
How should companies holistically prepare for mandatory sustainability reporting? Join our sustainability specialists as they discuss materiality, greenhouse gas emissions, targets and transition plans, and more. Register for 1.5 CPE credits.
Q2 2024 Quarterly accounting webcast - June 12, June 18, or June 27
Join our National Office specialists for a discussion of key accounting and reporting reminders as companies close out Q2 2024. Register for 1.5 CPE credits.
Q2 2024 Industry-specific webcasts - June 20
We are also offering industry-specific webcasts that build on the content in our core quarterly accounting webcast. Register for 1.5 CPE credits.

For more CPE-eligible webcasts, visit our National Office Accounting and reporting webcasts page on Viewpoint.

IFRS update
Preparing financial statements in accordance with IFRS? Watch our Q1 2024 IFRS technical update video. We discuss net zero commitments, the importance of quality disclosures, global minimum taxes, and new IFRS guidance effective in 2024.

Board effectiveness: A survey of the C-suite
The annual study of PwC and The Conference Board, Board effectiveness: A survey of the C-suite, identifies key opportunities for boards to boost their effectiveness and value based on what more than 600 executives had to say.
For insights on how C-suite executives can lead their companies to be future-ready in the area of sustainability reporting, listen to our podcast, Talking ESG: Role of the C-suite in sustainability reporting.

Trust Survey Insights that Boost Your Bottom Line webcast – May 1
Join our Trust in Action webcast to explore how companies can close trust gaps and boost the bottom line. Register to earn 1 CPE credit.

Key dates
April 25
Tax Readiness: Operationalizing your AI strategy webcast (CPE eligible - tax)
Register here
May 1
Trust Survey Insights that Boost Your Bottom Line webcast (CPE eligible)
Register here
May 8
PwC and Center for Audit Quality: Tech, talent and the Audit Committee’s evolving role webcast (CPE eligible)
Register here
May 9 or 15
Q2 2024 Quarterly sustainability webcast (CPE eligible)
Register here
June 12, 18, or 27
Q2 2024 Quarterly accounting webcast (CPE eligible)
Register here
June 20
Q2 2024 Energy, utilities and resources (sector-specific) webcast (CPE eligible)
Register here
June 20
Q2 2024 Health industries (sector-specific) webcast (CPE eligible)
Register here
July 15
Deadline to comment on International Accounting Standards Board Exposure Draft, Business Combinations – Disclosures, Goodwill, and Impairment
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PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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