In this week's special episode, we discuss the European sustainability reporting standards (ESRS) drafts and expectations on the path forward.
On November 22, 2022, EFRAG submitted a draft European Sustainability Reporting Standards (ESRS) to the European Commission. In this week’s special episode, Heather Horn was joined by Emily Kirsch to discuss the latest CSRD developments and how CSRD compares to other climate proposals.
In this episode, our guests discuss:
  • 1:36 - An update on recent political developments and changes in the draft proposal
  • 6:17 - How companies are preparing for the current proposed requirements
  • 9:25 - A refresher on the requirements and topics in scope of the European sustainability reporting standards
  • 16:35 - Core requirements of the ESRS climate change draft standard and how it compares to the SEC and ISSB climate proposals
  • 19:54 - How EFRAG is addressing equivalency and interoperability with other draft ESG reporting requirements
  • 22:58 - Recommendations for companies preparing for a final effective rule
For more information on the proposed rule, see our In brief on the submission of the draft ESRS and listen to the audio version of our C-suite summary providing background on the CSRD.
About our guest
Emily Kirsch is a director in PwC's National Office focused on ESG thought leadership and standard setting. She has more than 12 years of experience advising both public and private companies in navigating complex accounting and financial reporting topics during periods of change in an organization.
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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