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We'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 change

Resources 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” uncertainty
• Read 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 Leader

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com

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 us_podcast@pwc.com

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 us_podcast@pwc.com.