ESG/Sustainability reporting

An increasing number of contingents extoll the merits of a new age of environmental consciousness. Investors and other stakeholders across the business see environmental, social, and governance (ESG) disclosures as a window into a company’s future.

ESG Podcasts

What's new in ESG

23 September 2021

Infrastructure legislation: Clean power provisions

We summarize the key provisions in the Senate infrastructure bill, proposed legislation in budget reconciliation, and initial accounting implications.

US In depth 2021-04

In summary...

  • Key provisions of the Senate-approved infrastructure bill
  • Overview of legislation being discussed as part of budget reconciliation process
  • Initial accounting and financial reporting implications of the draft legislation
Info

26 August 2021

ESG: What finance teams need to know | July 2021 | CPE-eligible replay

Join our webcast for an in-depth discussion of ESG-related accounting and reporting considerations.

US Webcast

In summary...

  • Join us on July 21 to hear ESG-related accounting and reporting considerations.
Info

10 June 2021

PwC replies to SEC request for input on climate change disclosure

PwC has responded to the SEC's request for input on whether companies should be required to disclose information about climate change.

US PwC comment letter

In summary...

  • Investors want more disclosure around climate change
  • The SEC should coordinate with global organizations to set minimum requirements
  • The SEC still needs to ensure jurisdictional-specificity
Info

04 June 2021

Acting SEC Chief Accountant shares insights on the SEC agenda

PwC's Heather Horn and Paul Munter SEC Acting Chief Accountant, talk extensively about the agency's most pressing issues from ESG to cryptocurrency.

US Video

Info

27 April 2021

The SEC’s request for comment on climate disclosure, explained

The SEC asked for public input on climate dislcosure. PwC breaks down the considerations as companies think about responding.

US Podcast

Info

What's new in ESG

23 September 2021

Infrastructure legislation: Clean power provisions

We summarize the key provisions in the Senate infrastructure bill, proposed legislation in budget reconciliation, and initial accounting implications.

In summary...

  • Key provisions of the Senate-approved infrastructure bill
  • Overview of legislation being discussed as part of budget reconciliation process
  • Initial accounting and financial reporting implications of the draft legislation
More Less

US In depth 2021-04

26 August 2021

ESG: What finance teams need to know | July 2021 | CPE-eligible replay

Join our webcast for an in-depth discussion of ESG-related accounting and reporting considerations.

In summary...

  • Join us on July 21 to hear ESG-related accounting and reporting considerations.
More Less

US Webcast

10 June 2021

PwC replies to SEC request for input on climate change disclosure

PwC has responded to the SEC's request for input on whether companies should be required to disclose information about climate change.

In summary...

  • Investors want more disclosure around climate change
  • The SEC should coordinate with global organizations to set minimum requirements
  • The SEC still needs to ensure jurisdictional-specificity
More Less

US PwC comment letter

04 June 2021

Acting SEC Chief Accountant shares insights on the SEC agenda

PwC's Heather Horn and Paul Munter SEC Acting Chief Accountant, talk extensively about the agency's most pressing issues from ESG to cryptocurrency.

In summary...

More Less

US Video

27 April 2021

The SEC’s request for comment on climate disclosure, explained

The SEC asked for public input on climate dislcosure. PwC breaks down the considerations as companies think about responding.

In summary...

More Less

US Podcast

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ESG library

ESG library

23 September 2021

Don’t wait until the SEC staff asks you about climate change

Voices from an increasing number of contingents extoll the merits of a new age of environmental consciousness. Vocal in the crowd, investors and other stakeholders across the business spectrum see environmental, social, and governance (ESG) disclosures as a window into a company’s future.

In summary...

  • The SEC's 2010 guidance encouraged climate change-related disclosures.
  • The SEC's Acting Chair is focused on compliance with the 2010 guidance.
  • We explain what current securities laws may already require you to disclose.
More Less

US In the loop

10 June 2021

PwC replies to SEC request for input on climate change disclosure

PwC has responded to the SEC's request for input on whether companies should be required to disclose information about climate change.

In summary...

  • Investors want more disclosure around climate change
  • The SEC should coordinate with global organizations to set minimum requirements
  • The SEC still needs to ensure jurisdictional-specificity
More Less

US PwC comment letter

06 April 2021

Human capital disclosure trends in recent 10-K filings

We have looked at more than 2,000 10-K filings since the SEC's new human capital disclosure rules went into effect. Listen as we discuss the trends.

In summary...

More Less

US Podcast

12 February 2021

PwC comments on the SASB's Human Capital Framework

PwC has submitted comments supporting the themes the SASB has identified in its Human Capital Framework project, and recommending areas for improvement.

In summary...

  • PwC supports SASB’s effort to clarify its approach to standard setting
  • PwC's letter offers suggestions to SASB on its approach to standard setting
  • PwC noted its support for collaboration among sustainability standard setters
More Less

US PwC comment letter

09 February 2021

Closing the investor expectations gap: What you need to know

Don't get caught in the "investor expectations gap." Listen as PwC talks about what investors want from financial reporting.

In summary...

  • We discuss common areas of investor focus on financial reporting and disclosures
  • We bring you the latest investor expectations related to ESG communications.
  • We highlight the importance of consistent and transparent communications.
More Less

US Podcast

21 December 2020

PwC comments on proposed changes to SASB's Conceptual Framework

PwC has submitted a letter supporting the SASB's efforts to update its conceptual framework, but recommending additional improvements.

In summary...

More Less

US PwC comment letter

29 October 2020

Making sense of ESG

ESG is used by investors to an increasing degree, and should have controls and processes associated with it

In summary...

  • The marketplace is seeking more information about ESG
  • Companies are creating value among a broad group of stakeholders
  • Companies should design and maintain processes and controls for ESG reporting
More Less

US In the loop

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Helpful links

Show more
Insights from PwC
01 October 2021

ESG: A path to progress

Understand the changing ESG landscape and create opportunities for growth by applying tangible and practical principles into your strategy and operations.

Learn more US ESG services and strategy

This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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