About this episode
Sep 8
Back to basics: Consolidation–Presentation and disclosure
To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure requirements for both variable interest entiti ... Show More
27m 27s
Sep 3
Back to basics: Consolidation—Determining the primary beneficiary
We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest entity (VIE). We explore key considerations for identifying a VIE’s primary beneficiary, including assessing powe ... Show More
31m 1s
Sep 1
Back to basics: Consolidation—Identifying a VIE
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable interests and equity at risk, and e ... Show More
48m 35s
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
Feb 2023
Regulation, supply chains, climate justice, employee burnout: The big challenges facing sustainability professionals
30m 51s
Aug 2021
Prioritizing sustainability in the consumer sector
Read more > Listen to the podcast (duration: 25:22) > Consumers and companies alike are becoming more interested in making sustainability-focused choices, but how to do so isn’t always clear. Two McKinsey partners provide research-based insights.See www.mckinsey.com/privacy-polic ... Show More
20m 7s
Jul 2023
At GreenFin, financial institutions look to translate sustainability into plain English
29m 36s
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
May 2023
A look at the unique decarbonization challenges in Asia
26m 3s
Jan 2024
2024 trends that sustainability leaders are watching
29m 24s
May 2025
How chemical giant Dow is tackling sustainability, climate change and circularity
19m 5s
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
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com Greenhouse gas (GHG) reporting continues to evolve, with companies facing increasing complexity in navigating frameworks, data quality, and materiality. In this episode, we explore recurring themes and practical challenges in GHG disclosures—from organizational bo ... Show More
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