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We continue our series on the SEC's climate disclosure proposal by diving into PwC's perspectives and recommendations submitted to the SEC.
Response letters to the SEC’s climate disclosure proposal are in – thousands of them – and one of those letters is PwC’s own response. This week, Heather Horn was joined by Wes Bricker, PwC Vice Chair and Trust Solutions Co-Leader to discuss the contents of our letter to the SEC, and share further insights on our recommendations to the staff.
In this episode, you will hear:
  • 2:20 - Feedback on the climate disclosure proposal from diverse perspectives collected across the financial reporting ecosystem
  • 9:10 - Why the proposal is important for a variety of stakeholders
  • 15:34 - How the proposal fits into the global climate reporting landscape
  • 18:58 - The importance of data in meeting the disclosure requirements, along with risks and opportunities of the proposal through management’s lens
  • 28:55 - A discussion on the 1% footnote threshold
  • 34:55 - The benefits of agreeing on a consistent reporting framework for greenhouse gas emissions
  • 39:35 - Insights into addressing the complexities of scope 3 reporting requirements
  • 42:15 - The importance to investors and other stakeholders of reasonable assurance over climate reporting

Want to learn more about the SEC’s proposal? Listen to our previous podcasts that provide perspective from the C-suite, a closer look at governance, and a focus on implementation considerations. Also refer to the text or audio version of our In the loop, The SEC wants me to disclose what?
About our guest
Wes Bricker is PwC’s Vice Chair and Trust Solutions Co-Leader for the US and Mexico. In this role he oversees the largest Trust platform in the world, bringing together the firm’s combined Audit, ESG, Digital Assurance and Tax Reporting capabilities to best help clients as they seek to build trust with their stakeholders. As co-leader, Wes is responsible for the quality of service, excellence in the work performed by over 21,000 partners and staff, developing diverse teams and driving innovation.
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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