Last year brought proposed ESG disclosures from the European Union (EU) as part of the Corporate Sustainability Reporting Directive (CSRD), internationally by the International Sustainability Standards Board (ISSB), and in the US by the SEC.
The sustainability disclosures required by the ISSB and in the EU were finalized in June and July 2023, respectively. And while the final SEC rule is still pending, two bills signed into law by the California Governor in October 2023 are poised to change the landscape of climate reporting in the US.
These “big three” proposals would each require expansive sustainability disclosures — although their proposed scopes and other details vary. In this episode, Heather Horn brings you an audio version of our In the loop comparing the three proposals. In this podcast, you’ll hear:
Refer also to the print version, Navigating the ESG landscape. For further insights, see:
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.
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
Identifying embedded leases in your contracts
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
The quarter close - Q1 2024 audio version
Create your
podcast in
minutes
It is Free
Pharmacy Podcast Network
Børsen Morgenbriefing
Sarah Westall - Business Game Changers
The Economics Show with Soumaya Keynes
Wall Street Breakfast