A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we continue our series on the European Commission’s Omnibus package with a September update that focuses on the proposed amendments to the European Sustainability Reporting Standards (ESRS). We explore how the changes aim to simplify reporting, re ... Show More
Aug 27
Back to basics: Consolidation—Getting started
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core ac ... Show More
40m 13s
Aug 25
Environmental credits: Understanding new FASB guidance
Environmental credits accounting is changing with the introduction of ASC 818. New FASB guidance establishes a consistent accounting model for environmental credits and related obligations, addressing recognition, measurement, presentation, and disclosure. This episode explores k ... Show More
42m 51s
Aug 18
Sustainability now: “Clearing the air” on GHG–August 2026
GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated corporate standard, with an exposure draft expected in 2027 and a final standard planned for 2028. This episode covers the updated roadmap and developments related to scope 2, ... Show More
35m 6s
Sep 2022
Beyond carbon and beyond borders: new European corporate sustainability directives mark “step change” in ESG requirements
Earlier this year, the Council of the European Union agreed on two new directives that will form cornerstones of the European Green Deal and have far-reaching implications, affecting many Canadian businesses with operations in Europe or who are part of a global value chain delive ... Show More
33m 51s
Aug 2022
How Chief Sustainability Officers are becoming a 'must-have' for companies
<p><span data-contrast="auto">In this episode of the ESG Insider podcast, we explore the evolving role of the Chief Sustainability Offer, which is taking on greater importance in many organizations as awareness of environmental, social and governance issues grows. </span><span da ... Show More
20m 2s
Jun 2025
How tech solutions, AI can drive the business case for sustainability
<p class="MsoNormal">Welcome to the latest episode in the Terra Carta Series of the All Things Sustainable podcast, a collaboration with the Sustainable Markets Initiative (SMI). Throughout 2025, we'll be interviewing SMI member CEOs across industries and around the world about h ... Show More
21m 59s
Oct 2024
Weekly podcast – Is business sustainability at a tipping point?
<p style="font-weight: 400;">This week: The first in a new state-of-sustainability series, Brendan May, business expert and founder of Robertsbridge, talks with Innovation Forum’s Ian Welsh about the apparent current crossroads for sustainable business and why some companies are ... Show More
41m 5s
<div class="OutlineElement Ltr SCXW171066518 BCX8"> <p class="Paragraph SCXW171066518 BCX8"><span class= "TextRun SCXW171066518 BCX8" lang="EN-US" xml:lang="EN-US" data-contrast="none"><span class= "NormalTextRun SCXW171066518 BCX8">With Climate Week NYC just over a week away, </ ... Show More
