In this week's Talking ESG episode, we discuss the current landscape of global ESG reporting standards and how they will impact US and other companies.
In our Talking ESG podcast series, we give an end-to-end 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.
This week Heather Horn sat down with Valerie Wieman and Andreas Ohl, PwC National Office partners, to help listeners sort through the volume of organizations focused on ESG reporting and provide an overview of the current landscape and the changes to come.
Topics include:
  • 2:31 - Who are the current global players? We open the conversation with a discussion on the big picture of the current landscape. Who are the current players? How do all of the different frameworks fit together? Andreas and Val help answer these questions.
  • 17:40 -  How does this affect US companies? Val and Andreas explain how global reporting frameworks and developments should be considered by US companies. They also give an update on the SEC’s recent prioritization of ESG reporting and what happens next in terms of potential new SEC reporting requirements.
  • 26:45 - Moving to mandatory. As reporting requirements increasingly move from voluntary to mandatory, Andreas and Val discuss how listeners should prepare for the future state of reporting frameworks.
  • 34:46 - Advice for listeners. Even if your company is not facing mandatory requirements, investors are increasingly coming to expect some sort of ESG reporting. Andreas and Val give their perspective on where companies can start and stay ahead of the curve.
Want to learn more?

About our guests
Valerie Wieman is PwC’s National Office Editor-in-chief. She is involved in the creation, development, and publication of our brand-defining thought leadership, with a recent focus on ESG reporting. Prior to this role, she was part of PwC’s National Office SEC Services group, helping clients navigate SEC rules and regulations.
Andreas Ohl is a partner in PwC's National Office focused on thought leadership, standard setting, and mergers and acquisitions under US GAAP and IFRS. Andreas is chairman of the Business Valuation Standards Board at the International Valuation Standards Council, is a member of the working group that authored the AICPA's in-process R&D guide, and has served as a member of the FASB's Valuation Resource Group.
About our host
Heather Horn is a Deputy Chief Accountant in PwC’s National Office and leader of the thought leadership group, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.
Transcripts are available upon request. Please send requests to
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