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We sat down with PwC National Office partners to discuss more details about the SEC's proposed rules on climate disclosures.
On March 21, the SEC published a widely anticipated proposed rule addressing companies’ climate-related disclosures.
In our second episode on the proposal, Heather Horn was joined by Kyle Moffatt and Valerie Wieman, partners in PwC’s National Office, to take a deeper dive into a few of the key issues and questions that registrants may have.
In this episode, you will hear:
  • 1:58 - The proposed requirements around climate-related risks and impacts disclosures
  • 10:03 - Financial statement disclosure requirements
  • 11:16 - Currently expected timelines: final rule adoption and transition periods
  • 18:28 - Broad and specific materiality aspects of the proposal
  • 22:18 - The concept of short, medium, and long-term materiality
  • 25:53 - Greenhouse gas emissions attestation requirements
  • 28:22 - How the proposal could impact private companies
  • 34:31 - The implications of the proposal’s definition of climate-related risks
  • 37:20 - How companies should start preparing for a final rule
Want to learn more? Read the proposed rules to Enhance and Standardize Climate-Related Disclosures for Investors, and the related fact sheet.
About our guests
Kyle Moffatt is a partner in PwC's National Office where he consults with engagement teams and audit clients on SEC reporting matters. He joined PwC in 2020 after spending almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
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 recent 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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