The latest on where the EU ESG regulations stand, and what US companies need to know about them.
US companies with operations or listed securities in Europe are likely to be affected by the European Commission's mandatory ESG reporting regulation. They extend far beyond the SEC's climate disclosure proposal. PwC explains what you need to know in this audio version of our In the loop, What's CSRD? It's important to know.
In this episode, you will hear:
  • 2:55 - Key requirements of the CSRD
  • 6:15 - What determines if a multinational company is in the scope of the CSRD?
  • 9:50 - What reporting standards would an in-scope company apply?
  • 11:20 - When would companies need to start reporting under the CSRD?
  • 12:45 - What sustainability disclosures would be required under the CSRD?
  • 16:40 - How do the EFRAG’s proposed climate disclosure requirements differ from the SEC’s proposed climate rules?
  • 18:55 - What information would a company be required to disclose about its value chain?
  • 20:15 - How would materiality be determined?
  • 21:30 - Is any relief expected for companies reporting under another framework (e.g., the SEC’s requirements)?
  • 22:35 - Would third-party assurance be required?
  • 24:25 - What’s next?

Want to learn more about developments in ESG? Register for our upcoming Q3 2022 Quarterly ESG webcast, and listen to our previous podcast that provides insights into the ESG disclosures that matter to investors.
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

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