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PwC National Office partner Heather Horn brings to life an audio version of our In the loop comparing the "big three" ESG disclosure proposals.
After years of increasingly vocal demand for enhanced transparency about ESG matters from investors and other stakeholders, regulators and standard setters in various jurisdictions issued definitive proposals to transform ESG reporting in 2022.
So far this year, proposed ESG disclosures have been released in the European Union (EU) as part of the Corporate Sustainability Reporting Directive (CSRD), internationally by the International Sustainability Standards Board (ISSB), and in the US by the SEC.
These “big three” proposals would each require expansive sustainability disclosures — although their proposed scopes and other details vary. In this episode, Heather Horn, partner in PwC’s National Office, brings you an audio version of our In the loop comparing the three proposals.
In this podcast, you’ll hear:
  • 1:01 - Background on the “big three” proposals
  • 12:45 - Comparison of the general features of the proposals
  • 17:30 - Differences in concepts of materiality
  • 22:01 - Overview of respective targets and transition plan disclosure requirements
  • 26:31 - Overview of respective greenhouse gas (GHG) emissions reporting requirements
  • 31:01 - Comparison of GHG scope 1 and scope 2 disclosures
  • 35:43 - Comparison of GHG scope 3 disclosures
  • 39:02 - Comparison of assurance requirements
  • 43:01 - Overview of effective dates and transition
Refer also to the print version, Navigating the ESG landscape. For further insights, see:
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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