In this week's Talking ESG episode, we take a deep dive into the SEC's climate and human capital requirements.
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 Kyle Moffatt, PwC National Office partner, and Sheri Wyatt, a partner in PwC’s ESG practice and Diversity leader for Trust Solutions, to help listeners gain a better understanding of the current landscape at the SEC related to ESG reporting and how it may affect your company.
Topics include:
  • 1:30 The latest from the SEC. We begin the conversation with an update on the SEC’s new administration and proposals for new disclosures. Kyle takes listeners through what this means for issuers.
  • 6:56 Human capital disclosures. Companies made their principles-based human capital disclosures for the first time last year. Kyle and Sheri discuss the result of those disclosures and where they see investor focus.
  • 15:30 Climate change disclosures. Kyle and Heather discuss the SEC’s continued focus on climate change-related risk disclosures. Even absent new rules on climate disclosures, there is a lot for companies to monitor in order to comply with existing guidance.
  • 20:43 Highlights from comment letters. The SEC has released a number of comment letters around companies' human capital and climate disclosures. Kyle and Sheri help unpack these letters and give listeners a preview of how registrants are responding.
  • 38:45 Advice for listeners. There’s some judgment to determining what’s sufficient disclosure. Kyle and Sheri give their points of view on what companies should be considering in relation to their human capital and climate change disclosures.
  • 41:33 What’s coming next? Sheri and Kyle take listeners through the expected timeline for upcoming SEC rules and proposals related to ESG disclosures.
Want to learn more?
About our guests
Kyle Moffatt is a partner in PwC's National Office where he consults with engagement teams and audit clients on SEC reporting matters. He joined PwC in 2020 after spending almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Sheri Wyatt is a partner in PwC’s sustainability practice and also serves as the diversity leader for the US Assurance line of service. She has over 20 years of experience advising companies on the adoption of new accounting and financial reporting standards, from assessing current state through operationalizing compliance with new standards and policies.
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
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide