PwC's accounting podcast

Talking ESG: How real estate strategy is evolving rapidly


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ESG is a frequent topic of conversation across all industries; real estate is no exception – and it’s a space that impacts most companies, whether as an investor, or an occupant. Tune in this week to hear Heather Horn and Byron Carlock, PwC’s Real Estate practice leader, discuss current market trends and ESG strategy considerations in the real estate sector.

In this episode, our guests discuss:

  • 1:46 - Interest rates, inflation, and other key market trends impacting the real estate sector
  • 7:58 - Effects of the hybrid work model on companies’ real estate needs and office space transformation plans
  • 10:12 - What landlords and tenants look to gain from ESG-focused imperatives
  • 14:50 - How infrastructure can enable the environmental benefits of population density
  • 19:14 - The lifestyle changes and zoning rule updates that are impacting the real estate industry
  • 22:39 - New construction trends and office space strategy considerations at the C-suite level
  • 37:32 - How the Inflation Reduction Act may impact the real estate sector
  • 39:15 - Final thoughts on ESG and real estate

Want to learn more about developments in ESG? Listen to our Q4 2022 Quarterly ESG webcast, along with our previous podcast focused on ESG reporting within the real estate industry

Byron Carlock is PwC’s US Real Estate Practice leader. He brings years of knowledge of and exposure to the various aspects of the real estate life cycle, including the capital markets, acquisitions, M&A, development, dispositions, and capital structuring.

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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