We take stock of recent developments in sustainability reporting following the finalization and subsequent stay of the SEC's climate disclosure rules.
With the finalization of the SEC’s climate disclosure rules and subsequent stay, along with other developments in the sustainability reporting landscape, the pace of change can seem dizzying. In this podcast, host Heather Horn sits down with Kyle Moffat, PwC National Office partner, and Casey Herman, PwC Sustainability partner, to take stock of the landscape and consider what companies can and should be doing now to navigate the uncertainty and prepare for future compliance.
In this episode, we discuss:
  • 2:24 - Status of the SEC’s climate disclosure rules and actions taken by the Commission since the rules were finalized in March
  • 5:57 - The uncertainties and potential outcomes related to the rules
  • 11:06 – Other climate disclosure frameworks and compliance requirements that will move forward regardless of the SEC rules
  • 13:25 - The increased awareness of climate risks at the board level and the importance of accuracy in climate reporting
  • 16:05 - The continued commitment of companies to their sustainability goals despite regulatory uncertainties
  • 18:10 - Why companies continue to set sustainability goals and evaluate climate risks
  • 25:15 - What companies should focus on next in today’s complex regulatory environment

Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards. Also, listen to our deep dive on the SEC climate rules here.
About our guests
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Casey Herman is a PwC Sustainability partner, leading a firmwide, cross functional team that assists companies with important ESG and sustainability matters. His team’s work spans from accurately reporting ESG data and progress to designing and implementing sustainable business strategies. Casey has more than 35 years of experience providing trust and consulting services to energy and utility companies.
About our host
Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
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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