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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.

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

This episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas.

In today’s episode, we cover capital raising, one of the pillars of the SEC’s tripartite mission and a focus of the new SEC Chairman. Whether you're preparing for an IPO or navigating ongoing public company reporting, this discussion breaks down the key requirements and considerations. From SEC filing requirements to readiness, our guests share insights for companies at every stage of growth.

In this episode, we discuss:

• 1:11 – Overview of the capital markets, including IPO activity
• 4:48 – Key disclosure obligations for new public companies
• 17:47 – Overview of the IPO process (e.g., SEC reviews, confidential filings, roadshow and pricing process)
• 24:05 – Financial disclosures, interim reporting, and pro forma adjustments
• 32:36 – Public company readiness (e.g., governance, systems, investor communications)
• 36:12 – Other capital raising considerations (e.g., follow-on offerings, shelf registrations, seasoned issuer reviews)

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

Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.

Mike Bellin is a PwC Deals partner who leads PwC’s US Capital Markets practice. Mike advises clients on accessing the debt and equity capital markets by providing clients with technical/project management advice on complex accounting and financial reporting issues associated with the SEC registration process, IPOs, direct listings, SPAC mergers, 144A debt and equity offerings, divestitures, spin-offs and carve-outs, and GAAP conversions.

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.

As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emerging trends, surprising gaps, and what these insights mean for companies yet to report.

In this episode, we discuss:

• 01:47 – Overview of PwC’s analysis of 250+ CSRD reports
• 04:29 – Key findings: variability in disclosures and early trends
• 08:49 – Most common material topics and sector-specific patterns
• 18:35 – Entity-specific disclosures: cybersecurity, AI, and tax
• 24:44 – Climate reporting practices and assurance observations
• 33:26 – Practical guidance for companies preparing to report under CSRD

For more on PwC’s analysis of 250 corporate sustainability statements, see our publication In search of sustainable value: The CSRD journey begins.

Looking for more on the investor survey referenced in today’s podcast? Check out PwC’s 2024 Global Investor Survey and PwC’s global investor survey: What’s top of mind for 2025?

About our guest

Nadja Picard is PwC’s Global Reporting Leader. In this role, she leads PwC’s global initiative to help clients transform their corporate reporting to meet investor and stakeholder demands for trusted and assured reporting beyond financial reporting. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially IPOs.

About our host

Heather Horn is the PwC National Office Sustainability and 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.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In this episode, we continue our miniseries on financial statement presentation and disclosure with a focus on derivatives and hedging. Derivatives and hedging are topics applicable to many companies, but the accounting and related presentation and disclosures can be complex. This episode breaks down the requirements with practical insights and guidance.

In this episode, we discuss:

• 1:10 – An overview of derivatives and hedging, including common examples
• 3:34 – Balance sheet presentation
• 9:03 – Income statement presentation
• 11:42 – Cash flow statement classification
• 15:19 – Key disclosure requirements

For more information, see chapter 19 of our Financial statement presentation guide and our Derivatives and hedging guide. You can also listen to the other episodes in this miniseries:

• Reporting reset – Presentation fundamentals
• Reporting reset – Fair value disclosures
• Reporting reset – Consolidation disclosures
• Reporting reset – Stock-based compensation
• Reporting reset – Loans, receivables, and investments

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

Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.

About our host

Heather Horn is the PwC National Office Sustainability and 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.

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're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.

With the first wave of companies reporting under the European Sustainability Reporting Standards (ESRS), we address some practical implementation questions about GHG emissions reporting and provide practical examples to help companies apply the ESRS requirements.

In this episode, we discuss:

• 2:45 – Organizational boundary guidance under the GHG Protocol versus ESRS, including insights on some challenges companies are facing
  • 5:27 – Reporting emissions from leased assets
  • 13:13 – Reporting emissions associated with investment entities
• 18:33 – Scope 3 measurement and minimum boundaries
• 44:02 – Determining relevant scope 3 categories
• 50:25 – Complexities when disclosing targets

Looking for more on GHG emissions reporting?

• *Refer to our publication on the EU Omnibus proposals to amend certain of the reporting requirements, including some that may be mentioned in this episode (this episode was recorded prior to the release of the Omnibus)
• Watch or listen in to last week’s video podcast, Sustainability now: GHG measurement made manageable
• Check out our GHG 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

About our guest

Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.

About our host

Heather Horn is the PwC National Office Sustainability and 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

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loan modifications.

In this episode, we discuss:

• 2:05 – Key considerations for loans and receivables, including:
  • 3:08 – Presentation in the balance sheet and income statement
  • 7:20 – Disclosure requirements
  • 8:35 – New guidance (ASU 2022-02) on creditors’ accounting for certain loan modifications
• 13:30 – Key considerations for investments, including:
  • 14:05 – Presentation in the balance sheet and income statement
  • 18:22 – Disclosure requirements

For more information, see chapter 9 of our Financial statement presentation guide and our Loans and investments guide. You can also listen to the other episodes in this miniseries:

• Reporting reset – Presentation fundamentals
• Reporting reset – Fair value disclosures
• Reporting reset – Consolidation disclosures
• Reporting reset – Stock-based compensation

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
Catherine Espino is a partner in PwC’s National Office with 20 years of experience serving large financial institutions, broker-dealers, as well as smaller subsidiaries and private companies. Catherine focuses on advising companies within the financial services and non-financial services sectors on significant and complex accounting issues.

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.