We bring to life an audio version of our updated publication discussing California's climate disclosure bills, and two additional ESG disclosure bills.
On October 7, 2023, California Governor Gavin Newsom signed into law two landmark climate-disclosure bills that are poised to change the landscape of climate reporting in the United States. Over 10,000 US companies - including both public and private companies as well as subsidiaries of non-US headquartered companies - will be subject to the climate disclosure requirements in the near term. 
In this episode, podcast host Heather Horn brings you an audio version of our publication covering the expansive impact of these new laws.
In this podcast, you’ll hear:
  • 1:38 - Background and introduction
  • 7:13 - Who would be subject to the new laws, and applicability of AB 1305: Voluntary carbon market disclosures
  • 15:44 - Disclosure requirements
  • 28:43 - Monitoring
  • 31:24 - SB 54: Venture capital diversity disclosures
  • 32:34 - What’s next

About our host
Heather Horn is PwC’s National Office thought leader, 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. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
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