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We bring to life our In the loop on preparing for the future ESG reporting landscape with "no regrets" moves companies can make ahead of final guidance.
Regulators and standard setters around the world have proposed new disclosure requirements triggered by investor demand and, in some cases, designed to inspire efforts to combat climate change. The ESG reporting landscape is dominated by the “big three” proposals released this year: 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 United States by the SEC.
Nearly all public companies are expected to be subject to one or more of these rules, and some may be impacted by all three. Private companies are also likely to need to report in some form whether to investors with enhanced expectations, companies in their value chain, or perhaps mandatorily in jurisdictions like the EU. With final guidance around the corner, the big question is — what should companies be doing now?
In this episode, Heather Horn, host of our podcast series, brings you an audio version of the C-suite summary on preparing for these rules. In this audio recording, you’ll hear why now is a good time for companies to:
  • 3:42 - Assemble a cross functional team
  • 5:52 - Understand and evaluate ESG reporting requirements
  • 9:45 - Inventory existing climate disclosures and related data
  • 12:30 - Create a plan to address gaps, and contemplate possible challenges and action items
  • 18:24 - Understand what’s next in the implementation of the proposed rules
Refer also to the print version, ESG reporting: Preparing for tomorrow's rules today.
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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