The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation.
This week we zoom out to review the broader landscape of EU regulations. Introduced as a result of the European Green Deal strategic policy initiative, these regulations will have impacts on topics from carbon pricing, to foreign subsidy disclosures, to corporate governance, and more. In this episode, Heather Horn is joined by PwC Netherlands partners Niels Muller and Linda Thonen to review these regulations, and how they will impact entities that are in scope.
In this episode, you’ll hear:
Looking for more information on these EU regulations and their reporting requirements? Check out our publication European Union regulations beyond CSRD for further details. Additionally, follow this podcast on your favorite podcast app for future episodes in this CSRD spotlight series, and subscribe to our weekly newsletter to get all of our thought leadership.
Niels Muller is a PwC partner based in the Netherlands specializing in energy transitions and sustainable energy. In this role he advises institutional investors, financial institutions, and utility companies as well as governments and non-governmental organizations on sustainability and tax projects.
Linda Thonen is a PwC legal services partner based in the Netherlands specializing in corporate and sustainability matters. With over 15 years as a legal practitioner, Linda’s experience has centered around corporate law, corporate governance, with a focus on M&A and cross-border transactions.
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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Talking ESG: Taking stock of the latest reporting developments
Understanding "mezzanine” equity
Talking ESG: Taking advantage of Inflation Reduction Act incentives
Accounting for preferred stock from issuance to retirement
Talking ESG: The challenge – and promise – of a circular economy
Share repurchases – The type of arrangement matters
Talking ESG: FAQs on the SEC climate disclosure rules
New income tax disclosure requirements – getting ready
Talking ESG: Interoperability across multiple reporting frameworks
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Talking ESG: Building effective sustainability reporting governance
Leasing real estate? What lessees need to know
Talking ESG: Role of the C-suite in sustainability reporting
Leases: Brushing up on “day 2” accounting
Talking ESG: Building sustainability reporting capacity
Lease classification – Finance or operating lease?
Talking ESG: Operationalizing global reporting requirements
Asset acquisition accounting
Decoding the SEC rules’ new GHG emissions reporting requirements
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