Talking ESG: Current state of reporting readiness

PwC's accounting podcast

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In this episode, Heather sits down with Marie Hache, PwC Sustainability partner, to discuss the practical challenges companies will face in implementing new mandatory sustainability reporting requirements. They cover leading practices including data quality considerations and getting ready for assurance.
In this episode, we discuss:

• 1:55 - Marie's background in sustainability and her work with companies on implementing new rules and standards
• 2:29 - How companies are preparing for upcoming sustainability reporting requirements, including double materiality considerations
• 13:23 - Data quality considerations, including performing pre-audits, implementing new systems, and strengthening existing processes
• 18:21 - How companies are working toward adoption taking a joint holistic approach
• 21:28 - Challenges in the transition to enhanced assurance requirements
• 28:43 - How to be prepared for the first years of mandatory reporting
• 33:45 - How companies can achieve consistency across different reporting requirements

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Marie Hache is a partner in the Sustainability Services team at PwC with experience working with companies across multiple sectors including services, pharma, retail, technology, hospitality, utilities, and manufacturing. She helps clients reliably and transparently communicate on ESG topics to meet stakeholder expectations.
Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [e-mail].

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1. Talking ESG: Current state of reporting readiness (00:00:00)

2. Marie's background in sustainability and her work with companies on implementing new rules and standards (00:01:55)

3. How companies are preparing for upcoming sustainability reporting requirements, including double materiality considerations (00:02:29)

4. Data quality considerations, including performing pre-audits, implementing new systems, and strengthening existing processes (00:13:23)

5. How companies are working toward adoption taking a joint holistic approach (00:18:21)

6. Challenges in the transition to enhanced assurance requirements (00:21:28)

7. How to be prepared for the first years of mandatory reporting (00:28:43)

8. How companies can achieve consistency across different reporting requirements (00:33:45)