We bring to life an audio version of our summary comparing the "big three" ESG disclosure proposals.
Last year brought proposed ESG disclosures from 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.
The sustainability disclosures required by the ISSB and in the EU were finalized in June and July 2023, respectively. And while the final SEC rule is still pending, two bills signed into law by the California Governor in October 2023 are poised to change the landscape of climate reporting in the US.
These “big three” proposals would each require expansive sustainability disclosures — although their proposed scopes and other details vary. In this episode, Heather Horn brings you an audio version of our In the loop comparing the three proposals. In this podcast, you’ll hear:
  • 1:50 - Background on the “big three” proposals
  • 19:26 - Overview of California climate disclosure rules
  • 23:27 - Comparison of the general features of the proposals
  • 28:15 - Differences in concepts of materiality
  • 33:31 - Overview of respective targets and transition plan disclosure requirements
  • 38:29 - Overview of respective greenhouse gas (GHG) emissions reporting requirements
  • 42:32 - Comparison of GHG scope 1 and scope 2 disclosures
  • 47:33 - Comparison of GHG scope 3 disclosures
  • 51:55 - Comparison of assurance requirements
  • 56:35 - 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.
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide