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In this episode, Heather sits down with Marie Hache, PwC Sustainability partner, to discuss the practical challenges companies will face in implementing new mandatory sustainability reporting requirements. They cover leading practices including data quality considerations and getting ready for assurance.

In this episode, we discuss:

• 1:55 - Marie's background in sustainability and her work with companies on implementing new rules and standards
• 2:29 - How companies are preparing for upcoming sustainability reporting requirements, including double materiality considerations
• 13:23 - Data quality considerations, including performing pre-audits, implementing new systems, and strengthening existing processes
• 18:21 - How companies are working toward adoption taking a joint holistic approach
• 21:28 - Challenges in the transition to enhanced assurance requirements
• 28:43 - How to be prepared for the first years of mandatory reporting
• 33:45 - How companies can achieve consistency across different reporting requirements

Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership on sustainability standards.

Marie Hache is a partner in the Sustainability Services team at PwC with experience working with companies across multiple sectors including services, pharma, retail, technology, hospitality, utilities, and manufacturing. She helps clients reliably and transparently communicate on ESG topics to meet stakeholder expectations.

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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We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes.

In this episode, we discuss:

• 02:59 - Background on the two consolidation models
• 12:54 - The overall consolidation framework
• 14:20 - The variable interest entity model
• 20:25 - The voting interest entity model
• 23:13 - Consolidation scope exceptions
• 28:13 - VIE model scope exceptions

For more information on this topic, read chapter 1 of our Consolidation guide. Additionally, follow this podcast on your favorite podcast app for more episodes.

Matt Sabatini is a partner in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments.

Alexander Martin is a partner in PwC's Deals practice with over a decade of deals experience, helping clients solve complex accounting, financial reporting, and other business issues that arise from transaction-driven events such as mergers and acquisitions, divestitures, and capital raises.

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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In this podcast, host Heather Horn sits down with Katie Woods, a senior director in PwC's Global Corporate Reporting Services group, to discuss the recent activities of the International Sustainability Standards Board (ISSB). They discuss the standards issued by the ISSB to date, recent decisions reached by the board regarding future standard setting activities, updates on jurisdictional activity, and more.

In this episode, we discuss:

• 2:16 - Refresher on the issued IFRS® Sustainability Disclosure Standards (SDS), as well as the Board’s consultation on agenda priorities
• 8:43 - Sustainability reporting in the broader context of global issues, including biodiversity and human capital
• 13:06 - The new interoperability guidance from the ISSB and EFRAG related to climate disclosures
• 19:28 - Updates on jurisdictions looking to adopt IFRS SDS
• 23:47 - The ISSB’s publication of the IFRS SDS digital taxonomy
• 25:14 - The significance of the TCFD framework coming under the umbrella of the IFRS Foundation
• 26:53 - Highlights and areas of focus related to the ISSB’s future activities

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.

Katie Woods is a senior director in PwC's Global Corporate Reporting Services - sustainability group advising on ESG and international accounting standards. Katie specializes in the new and emerging ESG reporting frameworks working across the PwC network. She has over 30 years of experience working with a broad range of companies. Katie speaks regularly on a range of ESG and accounting topics.

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.