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We continue our series on the SEC's climate disclosure proposal by sharing key takeaways from our review of the comment letters on the proposal.
In response to their climate disclosure proposal, the SEC received over 14,000 comment letters from a variety of stakeholders. This week, Heather Horn was joined by Valerie Wieman, a partner in PwC’s National Office, to discuss common themes and key takeaways from a high level review of the comment letters.
In this episode, you will hear:
  • 1:02 - An overview of the types of respondents and overall themes in the letters
  • 7:25 - General views shared by investors, including feedback on the footnote disclosure requirements
  • 11:54 - Highlights from letters submitted by registrants and other companies, and common views on the greenhouse gas disclosure requirements
  • 18:05 - A summary of responses from industry groups
  • 22:01 - Common themes from not-for-profit and public policy groups, with a focus on scope
  • 25:19 - Feedback identified in letters from academics and accounting and professional services firms
  • 30:05 - Highlights from governmental individuals and organizations and common views from standard setters

Want to learn more about the proposal? Listen to our previous podcasts that provide PwC’s perspective on the proposal, perspective from the C-suite, and 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
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 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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