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We continue our series on the SEC's climate disclosure proposal by looking at key similarities and differences compared to two global climate proposals.
In addition to the SEC’s climate disclosure proposal, there are two other global proposals that could impact US companies. This week, Heather Horn was joined by Andreas Ohl and Valerie Wieman, partners in PwC’s National Office, to review and discuss important considerations on the global proposals.
In this episode, you will hear:
  • 1:51 - An overview of the ISSB and CSRD proposals and why you should pay attention to them
  • 12:39 - Recap on the SEC’s climate proposal in the context of global proposals
  • 14:35 - A discussion of equivalency amongst the proposals
  • 19:27 - How materiality and climate related risk disclosure requirements vary among the proposals
  • 24:57 - Similarities among the governance disclosure requirements
  • 27:35 - A comparison of attest, footnote, and GHG emission disclosure requirements
  • 35:47 - A deeper dive into the scope of GHG disclosure requirements
  • 41:04 - Highlights from our review of the comment letters on the SEC’s proposal

Want to learn more about these proposals? Listen to our previous podcasts that provide perspective from the C-suite and a focus on SEC proposal implementation considerations. For more background on the CSRD proposal, listen to our podcast, Talking ESG: How new EU rules may impact your reporting.
About our guests
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. In addition to his US responsibilities, he leads the sustainability topic team for the PwC global network. 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.
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.
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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