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Oct 2024
39m 50s

Sustainability reporting in practice a...

PWC
About this episode

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Host Heather Horn is joined by Mardi McBrien, Chief of Strategic Affairs & Capacity Building at the IFRS Foundation, and Katharina Bryan, Head of International Sustainability Reporting Policy at Amazon, to highlight the PwC and IFRS Foundation NYC Climate Week event: Sustainability disclosure in practice. Together they break down the event and share highlights, practical perspectives, and takeaways for preparers on their own sustainability reporting journeys.

In this episode, they discuss:

  • 5:03 – What resonated most from the insightful discussions across multiple stakeholder perspectives
  • 7:58 – Preparer perspective on approaching regulatory reporting deadlines
  • 10:13 – Benefits of the collaboration between the IFRS Foundation and CDP
  • 16:05 – How sustainability reporting can drive positive change
  • 27:45 – Advice for companies overwhelmed by the abundance of sustainability reporting requirements
  • 31:47 – Where to find resources for developing skills to address sustainability reporting challenges

Summary of the event

  • Heather Horn interviewed Emmanuel Faber, chair of the International Sustainability Standards Board, on all that it has accomplished in the last year in making its standards a true global passport – and of course the work yet to be done. (See video of that interview.)
  • Emmanuel and Heather were joined by Sherry Madera, CEO at CDP, to highlight the impact of their collaboration. 
  • Diana Stoltzfus, PwC National office sustainability partner, moderated an investor discussion with Carine Smith Ihenacho, Chief Governance and Compliance Officer at Norges Bank Investment Management, and Richard Manley, Chief Sustainability Officer from CPP Investments, who both provided a unique perspective on what investors value in sustainability reporting as well as how it helps corporate directors. 
  • Mardi McBrien spoke with Katharina Bryan and others to get their “boots on the ground” preparer perspective.  
  • Mardi provided an update on capacity building, sharing the latest on the IFRS Foundation’s efforts to develop skills and resources to address sustainability reporting challenges.

Looking for more about the IFRS Foundation? Tune into the IFRS Foundation’s upcoming Webcast: Perspectives on sustainability disclosure, check out the recently released voluntary application guide, Voluntarily applying ISSB standards – a guide for preparers, or visit the IFRS Sustainability knowledge hub. Also, as referenced in the podcast, for more on capacity building, visit the Global Capacity Building Coalition’s recently launched website.

Mardi McBrien is the Chief of Strategic Affairs and Capacity Building at the IFRS Foundation responsible for sustainability reporting.

Katharina Bryan is Head of International Sustainability Reporting Policy at Amazon.

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

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