Player FM 앱으로 오프라인으로 전환하세요!
Talking GHG: Practical insights on measuring scope 3 emissions
Manage episode 454005867 series 1240336
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
In the sixth episode of our GHG miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we conclude our discussion on step 4: measure greenhouse gas emissions with scope 3 emissions. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Chris Ostermann, a director in PwC’s Sustainability Services Group, to provide an introduction to scope 3 emissions, including an overview of their 15 categories downstream and upstream as well as the complexities in measuring these emissions. They share practical advice for measuring these emissions, which often yield more challenges than scope 1 and scope 2.
In this episode, we discuss:
- 01:54 – Scope 3 emissions and their related upstream and downstream categories
- 10:49 – Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting
- 15: 33 – The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks
- 25:01 – Where to start when gathering data for key assumptions in the measurement of scope 3 emissions
- 35:09 – Time boundaries for applicable scope 3 categories
- 38:53 – Deciding where to prioritize efforts on scope 3 measurement
For more information on GHG emissions reporting, including scope 3 emissions discussed in today’s episode, check out Chapter 7: Greenhouse gas emissions reporting in PwC’s global Sustainability reporting guide. And to catch up on the GHG miniseries, listen to the first four episodes below.
- Talking GHG: Reporting requirements for greenhouse gas emissions
- Talking GHG: How organizational boundaries shape reporting
- Talking GHG: Determining operational boundaries
- Talking GHG: Practical insights on measuring scope 1 emissions
- Talking GHG: Practical insights on measuring scope 2 emissions
Marcin Olewinksi is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
Chris Ostermann is a director in PwC’s Sustainability Services Group working on sustainability and ESG matters with companies across multiple sectors. He focuses on helping clients understand their most significant sustainability/ESG impacts, develop strategies to address those impacts, execute those strategies and communicate progress to investors and other stakeholders.
Heather Horn
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
챕터
1. Talking GHG: Practical insights on measuring scope 3 emissions (00:00:00)
2. Scope 3 emissions and their related upstream and downstream categories (00:01:54)
3. Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting (00:10:49)
4. The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks (00:15:33)
5. Where to start when gathering data for key assumptions in the measurement of scope 3 emissions (00:25:01)
6. Time boundaries for applicable scope 3 categories (00:35:09)
7. Deciding where to prioritize efforts on scope 3 measurement (00:38:53)
563 에피소드
Manage episode 454005867 series 1240336
Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.
In the sixth episode of our GHG miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we conclude our discussion on step 4: measure greenhouse gas emissions with scope 3 emissions. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Chris Ostermann, a director in PwC’s Sustainability Services Group, to provide an introduction to scope 3 emissions, including an overview of their 15 categories downstream and upstream as well as the complexities in measuring these emissions. They share practical advice for measuring these emissions, which often yield more challenges than scope 1 and scope 2.
In this episode, we discuss:
- 01:54 – Scope 3 emissions and their related upstream and downstream categories
- 10:49 – Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting
- 15: 33 – The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks
- 25:01 – Where to start when gathering data for key assumptions in the measurement of scope 3 emissions
- 35:09 – Time boundaries for applicable scope 3 categories
- 38:53 – Deciding where to prioritize efforts on scope 3 measurement
For more information on GHG emissions reporting, including scope 3 emissions discussed in today’s episode, check out Chapter 7: Greenhouse gas emissions reporting in PwC’s global Sustainability reporting guide. And to catch up on the GHG miniseries, listen to the first four episodes below.
- Talking GHG: Reporting requirements for greenhouse gas emissions
- Talking GHG: How organizational boundaries shape reporting
- Talking GHG: Determining operational boundaries
- Talking GHG: Practical insights on measuring scope 1 emissions
- Talking GHG: Practical insights on measuring scope 2 emissions
Marcin Olewinksi is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
Chris Ostermann is a director in PwC’s Sustainability Services Group working on sustainability and ESG matters with companies across multiple sectors. He focuses on helping clients understand their most significant sustainability/ESG impacts, develop strategies to address those impacts, execute those strategies and communicate progress to investors and other stakeholders.
Heather Horn
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
챕터
1. Talking GHG: Practical insights on measuring scope 3 emissions (00:00:00)
2. Scope 3 emissions and their related upstream and downstream categories (00:01:54)
3. Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting (00:10:49)
4. The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks (00:15:33)
5. Where to start when gathering data for key assumptions in the measurement of scope 3 emissions (00:25:01)
6. Time boundaries for applicable scope 3 categories (00:35:09)
7. Deciding where to prioritize efforts on scope 3 measurement (00:38:53)
563 에피소드
모든 에피소드
×
1 Disaggregated expense disclosures – The FASB’s new DISE standard 32:57

1 Year-end toolkit: Reporting under IFRS Accounting Standards 30:37

1 Year-end toolkit: Engaging effectively with your audit committee 45:16

1 Year-end toolkit: Clarifying the classification of cash flows 42:41

1 Year-end toolkit: Tax accounting and reporting reminders for 2025 37:30

1 Year-end toolkit: Accounting and reporting reminders for 2025 52:59

1 2024 Year-end toolkit: Year in review from the corner office 59:35
플레이어 FM에 오신것을 환영합니다!
플레이어 FM은 웹에서 고품질 팟캐스트를 검색하여 지금 바로 즐길 수 있도록 합니다. 최고의 팟캐스트 앱이며 Android, iPhone 및 웹에서도 작동합니다. 장치 간 구독 동기화를 위해 가입하세요.