Text us your thoughts on this episodeRegulators and standard setters around the world have proposed new disclosure requirements triggered by investor demand and, in some cases, designed to inspire efforts to combat climate change. The ESG reporting landscape is dominated by the “big three” proposals released this year: in the European Union (EU) as part of the Corporate Sustainability Reporting Directive (CSRD), internationally by the International Sustainability Standards Board (ISSB), and i...

Audio: ESG reporting: Preparing for tomorrow's rules today

Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.

Business

Investing

Careers

Management & Marketing

Business News

Shopping

News

Management

Text us your thoughts on this episodeWith the finalization of the SEC’s climate disclosure rules and subsequent stay, along with other developments in the sustainability reporting landscape, the pace of change can seem dizzying. In this podcast, host Heather Horn sits down with Kyle Moffat, PwC National Office partner, and Casey Herman, PwC Sustainability partner, to take stock of the landscape and consider what companies can and should be doing now to navigate the uncertainty and prepare for...

Talking ESG: Taking stock of the latest reporting developments

Text us your thoughts on this episodeNext up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what that means and provide an overview of how to account for it as well as the financial statement impacts.In this episode, we discuss:1:56 - Background and the associated SEC guidance on mezzanine equity3:52 - When mezzanine equity presentation is appropriate&nbs...

Understanding "mezzanine” equity

Text us your thoughts on this episodeWhile the Inflation Reduction Act (IRA) was enacted into law in 2022, the Department of the Treasury continues to provide guidance to taxpayers on how to utilize the provisions of the law. Such guidance has been issued with increasing volume in recent months. In this episode, host Heather Horn sits down with Matt Haskins, principal in PwC's Washington National Tax Services office who focuses on renewable energy transactions, to discuss the latest IRA ...

Talking ESG: Taking advantage of Inflation Reduction Act incentives

Text us your thoughts on this episodeWe continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk through the key judgments in accounting for different types of preferred stock.In this episode, we discuss:2:01 - An overview of preferred stock, common features, and reasons companies may issue it over other forms of financing9:40 - The accounting model for preferred stock14:30 - Classification, recognition,...

Accounting for preferred stock from issuance to retirement

Text us your thoughts on this episodeThe concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context of a planet with finite resources. And as you’ll hear in this episode, circularity is increasingly becoming a business issue, both a challenge and opportunity, that interacts with multiple sustainability topics.This week, Heather Horn is joined by Tom Beagent, a partner in PwC UK’s Global Sustainability and Cli...

Audio: ESG reporting: Preparing for tomorrow's rules today

Download our free app to listen on your phone