While market participants continue to discuss the potential impact of the SEC’s proposed climate disclosure rules, companies are currently receiving comment letters under existing SEC climate disclosure guidance.

In this episode, Heather Horn and Valerie Wieman, partners in PwC’s National Office, bring you an audio version of our In the loop on the existing guidance, including:

• 1:35 - Background on SEC climate disclosure guidance, including its historical timeline
• 6:49 - The specific Regulation S-K items drawing the attention of the staff today
• 10:50 - Examples of the types of events that may require disclosure
• 15:21 - Example original and follow-up comments from the SEC staff about climate disclosures

Refer also to the print version, Don’t wait until the SEC staff asks you about climate change. For more on the proposed guidance, refer to our publication, The SEC wants me to disclose what? The SEC’s climate disclosure proposal. Also, listen to our previous podcasts giving you a closer look at the proposal, along with legal and regulatory perspectives.

Valerie Wieman is PwC’s National Office Editor-in-chief. She is involved in the creation, development, and publication of our brand-defining thought leadership, with a recent focus on ESG reporting. Prior to this role, she was part of PwC’s National Office SEC Services group, helping clients navigate SEC rules and regulations.

Heather Horn is PwC’s National Office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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

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