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  • Sustainability now: GHG Protocol -What could change?
    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highlighting what changes are being considered, why they matter, and how they could impact future reporting frameworks. In this episode, we discuss: 2:26 – The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process 8:58 – Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments) 14:20 – Debates as to the starting point of emissions reporting: organizational boundaries  20:17 – Scope 3 reporting and integration into the Corporate Standard 24:53 – Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions 28:41 – Scope 2 methodology updates: market-based versus location-based emissions 39:08 – New questions about market instruments and project-based actions 44:33 – Timeline for proposed updates and what stakeholders should do now Looking for more on GHG emissions reporting? Watch or listen in to our recent video podcasts on GHG reporting, Sustainability now: GHG measurement made manageable and Sustainability now: GHG reporting questions answered Check out our GHG podcast miniseries, Talking GHG, along with other Sustainability now episodes Read chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting Follow our series and subscribe to our weekly newsletter to stay in the loop Guest: Marcin Olewinski - PwC Assurance practice partnerHost: Heather Horn - PwC National Office Sustainability and Thought LeaderTranscripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
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  • Inside SEC reporting: Pro forma financial information
    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.In today’s episode, we discuss pro forma financial information. We break down when and why pro formas are required under SEC rules, and we discuss key considerations on preparation and presentation; we also share common pitfalls. Whether you’re dealing with an acquisition, divestiture, or capital raise, this episode brings you key insights to help you navigate the requirements for pro forma financial information. In this episode, we discuss: 1:40 – Types of transactions that typically require SEC pro forma financial information 7:02 – “Significance” and when it triggers pro forma reporting requirements 10:22 – Types of filings in which pro forma financial information may be included 11:52 – Pro forma financial information reporting requirements12:18 – Reporting periods required 15:30 – Form and content of reporting 24:10 – Types of pro forma adjustments (i.e., transaction accounting, autonomous entity adjustment, management adjustment) 36:06 – Prohibitions on the presentation of pro forma financial information 38:25 – Other reminders, including treatment of multiple transactions and tax effects In case you missed it – check out the other episodes in this video podcast miniseries: Inside SEC reporting: Capital formation  Inside SEC reporting: Acquisitions and divestitures Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guest Scott Feely is a partner in PwC’s National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. About our guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
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  • Sustainability now: EU Omnibus in motion – May 2025 update
    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comWe're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments. In this episode, we provide an update on the European Commission’s Omnibus package and what it means for sustainability reporting under the ESRS framework. From the formal delay in wave 2 and wave 3 reporting requirements to expected simplifications of ESRS standards, we explore the latest legislative and technical developments and what companies should anticipate next. Drawing on insights from the recent EFRAG meeting and our response to their request for comment, we also highlight how stakeholder feedback is shaping the evolving landscape. In this episode, we discuss: 1:19 – Overview of the EU’s omnibus package and its impacts to ESRS 3:00 – Legislative status of the “stop the clock” proposal and next steps for the content proposal 15:22 – EFRAG’s “actionable levers for substantial simplification” 18:38 – PwC’s response to EFRAG Questionnaire for Public Feedback: ESRS Set 1 Revision 31:39 – Status of proposed amendments to the EU taxonomy and advice for companies during this time of changeResources mentioned in today’s episode: Sustainability now: Insights from the first CSRD reports  In search of sustainable value: The CSRD journey begins PwC responds to EFRAG Questionnaire for Public Feedback: ESRS Set 1 Revision Looking for the latest developments in sustainability reporting? Refer to our publication on the EU Omnibus proposals along with our prior podcast episode, Sustainability now: Navigating “Omnibus” uncertaintyRead PwC’s Sustainability reporting guide Check out our sustainability reporting podcast series Guest: Diana Stoltzfus - Partner,  PwC National Office Host: Heather Horn - PwC National Office Sustainability and Thought LeaderTranscripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
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  • Inside SEC reporting: Acquisitions and divestitures
    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. In today’s episode, we discuss acquisitions and divestitures—transactions that often involve complex reporting requirements. We cover technical guidance and practical implications for a range of deal-related topics, including significance tests, carve-out financials, spin-off considerations, and more. In a deal environment that is both volatile and diverse, understanding reporting nuances is essential for staying ahead of regulatory requirements and market expectations. In this episode, we discuss: 2:39 – Overview of the current M&A environment 6:50 – Distinctions between business acquisitions under US GAAP and SEC rules 9:58 – Reporting considerations for significant acquisitions, including: 16:07 – Applying the three-part significance test 23:20 – Requirements tied to Form 8-K, registration statements, and Form S-4 31:02 – Practical M&A insights 38:31 – Divestiture reporting and carve-out financial statement considerations 49:30 – Standalone reporting for divested businesses, including spin-offs, subsidiary IPOs, and private sales.In case you missed it – check out the first episode of this video podcast miniseries, Inside SEC reporting: Capital formation. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.About our guests Scott Feely is a partner in PwC’s National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities. Liz Crego is a seasoned deals advisor and our US Deals Clients and Markets leader who specializes in accounting and financial reporting associated with complex global transactions, including divestitures, capital raising activities, and M&A across sectors.  About our guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.  Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]
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  • Sustainability now: Facing IRA and clean energy credit uncertainty
    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today. In this episode, we discuss: 1:19 – A refresher on the scope and objectives of the IRA 3:50 – How the administration change has affected clean energy projects and capital flow, including the role of new tariffs 14:59 – Complexities in prevailing wage, apprenticeship rules, and domestic content requirements 22:37 – Navigating guidance related to clean fuels and transferability of credits 33:33 – A look at positive outcomes like job growth, battery storage integration, and rising demand for renewables 33:36 – Strategic recommendations amid shifting policy, stakeholder expectations, and growing energy demands from AI 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.About our guest Randa Barsoum is a tax partner specializing in federal energy tax credits, advising on Inflation Reduction Act (IRA) tax credits, cost segregations, and fixed assets. Randa specializes in energy-related tax incentives and has been instrumental in guiding clients through the complexities of new tax legislation.About our guest host Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected].
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