Talking ESG: A focus on the Global Reporting Initiative

In our Talking ESG podcast series, we give an end-to-end look at what it takes to build effective ESG reporting in today’s environment. From investor to stakeholder expectations, from  global frameworks to data, process, and controls—there’s something in it for everyone. This week Heather Horn sat down with Eelco van der Enden, PwC’s Global ESG Tax & Legal Services platform leader and newly-appointed CEO of the Global Reporting Initiative, to help listeners gain a deeper understanding of the standards produced by GRI. Topics include:6:52 - What is GRI? We begin the conversation with a discussion on GRI’s past and present. Eelco takes listeners through the history of GRI and explains why he believes these standards have a strong linkage to enterprise value creation.21:32 - Spurring companies to take action. As more investors call for standardization, Eelco and Heather discuss how the visibility and transparency that come from ESG reporting can spur companies to make changes.32:27 - Setting up controls and processes. More and more companies are starting to move towards increased ESG reporting, whether purely voluntary or in anticipation of upcoming rules. Eelco explains how companies can effectively manage the necessary process and control changes.41:55 - The current lay of the land. Eelco gives listeners his perspective on the current landscape of ESG reporting and how GRI fits in with the other broad frameworks such as SASB.47:32 - Advice for listeners. Eelco gives his point of view on what companies should be thinking about as they start building out their ESG reporting.Want to learn more?Listen to some of our previous podcasts in this series, Talking ESG: How new EU rules may impact your reporting, and Talking ESG: Demystifying the reporting landscapeEelco van der Enden leads PwC’s global ESG platform for Tax & Legal and People Services and PwC's Tax Administration Consulting practice. He supports public and private sector organisations adjusting their tax operations to an ESG focused economy. Eelco is a member of the global board of directors of GRI and  was a co-writer of the GRI 207: Tax standard. Eelco is also Chairman of the Tax Policy Group of Accountancy Europe, member of the EU GTG Committee and has published more than 50 articles on tax governance and reporting. Effective January 1, 2022, Eelco will join GRI as CEO. Heather Horn is a Deputy Chief Accountant in PwC’s National Office and leader of the thought leadership group, 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, as well as periodic webcasts for the power and utilities industry. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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