Sustainability now: Setting your reporting boundaries

PwC's accounting podcast

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.

We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.

Understanding the boundaries, or reporting scope, of sustainability reporting frameworks, including with the European Sustainability Reporting Standards and IFRS Sustainability Disclosure Standards, is critical for compliance. In this episode, we explore key concepts like own operations, value chain, and time boundaries to help companies navigate sustainability reporting alongside financial reporting.

In this episode, we discuss:

• 1:08 – What the term “boundaries” means for sustainability reporting
• 2:49 – How sustainability and financial reporting boundaries compare
• 14:31 – Understanding upstream and downstream value chains and why they are part of sustainability reporting
• 25:32 – Time horizons for reporting, including short, medium, and long term
• 30:38 – How to handle changes in entity structure during the year

ICYMI: Check out the five episodes of this miniseries:

• Sustainability now: Navigating shifts in the reporting landscape
• Sustainability now: An overview of key reporting frameworks
• Sustainability now: Determining required reporting
• Sustainability now: Navigating “Omnibus” uncertainty
• Sustainability now: California climate reporting laws continue on

About our guest
Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA.

About our host
Heather Horn is the PwC National Office Sustainability and 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 [email protected].

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챕터

1. Sustainability now: Setting your reporting boundaries (00:00:00)

2. What the term “boundaries” means for sustainability reporting (00:01:08)

3. How sustainability and financial reporting boundaries compare (00:02:49)

4. Understanding upstream and downstream value chains and why they are part of sustainability reporting (00:14:31)

5. Time horizons for reporting, including short, medium, and long term (00:25:32)

6. How to handle changes in entity structure during the year (00:30:38)