Talking ESG: How investor views may impact your reporting

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 expectations, to global frameworks, to data, process, and controls—there’s something in it for everyone. This week Heather Horn sat down with Hilary Eastman, Director of Investor Engagement at PwC, to digest the results of the 2021 Global investor ESG survey. Topics include:1:47 - Overview. Hilary gives the background of the inaugural ESG investor survey, the goals of the survey, and who the respondents were.7:04 - High level findings and focus areas. Hilary and Heather walk our listeners through the highlights of the investor survey results and the areas where finance and controllership teams should be focused.19:25 - What about return on investment? With all of this focus on company investment in ESG, Hilary takes us through what the findings reveal about return on investment and whether investors are willing to accept a lower rate of return from companies having a beneficial impact on society and the environment.26:53 - Where are investors looking for information? Hilary and Heather discuss the variety of sources investors can use to gather ESG-related information on companies. Additionally Hilary gives the investor perception of the current quality of corporate ESG reporting.37:21 - Key Takeaways. In addition to the survey, PwC’s investor engagement team performed in-depth interviews to gain investor perspectives on how companies can improve their reporting about ESG issues. Hilary takes us through the common themes from these interviews.Hilary Eastman leads global investor engagement at PwC and is an ESG reporting strategy expert, with responsibility for managing the firm’s relationships with the investment community in the UK and globally. In her role, Hilary works with investors and analysts to get their views on a variety of corporate reporting and governance matters to help companies improve their reporting to the capital markets.  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.

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