We discuss the scoping requirements and exemption considerations for companies deciding how to report under the CSRD.
The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation.
Continuing our miniseries focused on the essentials of the CSRD, this week we discuss options a company may have in its approach to reporting. In this episode, Heather welcomes back Emily Kirsch, director in PwC’s sustainability practice, to share practical considerations in a company’s determination of the most effective reporting approach for its organization.
In this episode, you’ll hear discussion of:
  • 5:03 - Scope requirements under the CSRD
  • 7:37 - Available reporting exemptions
  • 11:46 - Initial considerations for deciding the level of reporting, and whom to involve
  • 16:19 - How to consider data availability, IT systems, and organizational structure
  • 23:27 - Timing of reporting deadlines and phase-in reliefs for smaller companies
  • 26:18 - How existing voluntary reporting may be insufficient to meet CSRD requirements
  • 30:28 - Alignment between sustainability reporting, corporate strategy, and stakeholder communications
  • 34:07 - Key next steps in making a reporting decision, including the importance of evaluating benefits and trade-offs

Looking for more information on the CSRD and reporting requirements? Check out our publications Worldwide impact of CSRD - are you ready? and Take the next step - decide how to report under CSRD for further details. Additionally, follow this podcast on your favorite podcast app for future episodes in this CSRD spotlight miniseries, and subscribe to our weekly newsletter to get all of our thought leadership, including an upcoming publication on EU sustainability regulations beyond the CSRD that impact non-EU companies, including the EU Taxonomy.
About our guest
Emily Kirsch is a director in PwC's sustainability practice focused on sustainability reporting and standard setting in the EU. She advises both public and private companies in navigating complex accounting and financial reporting topics during periods of change in an organization.
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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