• PwC's accounting podcast

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PwC's accounting podcast

著者: PwC
  • サマリー

  • Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.

    © 2024 PwC's accounting podcast
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あらすじ・解説

Listen in as PwC specialists discuss today’s most compelling accounting, reporting, and business issues. Whether financial reporting or sustainability reporting, each episode is packed with insights you won't find anywhere else.

© 2024 PwC's accounting podcast
エピソード
  • Talking GHG: Determining operational boundaries
    2024/11/07

    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

    In the third episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss step 3: determine operational boundaries. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Kelsey Pizza, a senior manager in PwC’s National Office, who illustrate the importance of correctly identifying operational boundaries and the impact on the accuracy of GHG reporting. They also discuss how it’s a critical step to helping organizations clearly define and understand the scope of their emissions.

    Because different frameworks may prescribe different approaches while others provide some flexibility, it is key to understand your reporting requirements (as discussed in the first episode in this miniseries, Talking GHG: Reporting requirements for greenhouse gas emissions). We’ll highlight different approaches and the impacts (sometimes more significant than one would expect) that an organizational boundary may have on reporting.

    In this episode, they discuss:

    • 2:34 – What operational boundaries are and how they interact with organizational boundaries
    • 4:37 - Overview of scope 1, scope 2, and scope 3 emissions and classification
    • 10:44 – How and why operational boundaries are determined
    • 18:13 - Challenges in classifying emissions from leased assets and the impact of different sustainability frameworks
    • 34:19 – Practical advice for determining operational boundaries

    For more information on GHG emissions reporting, including the scope 2 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 two episodes below.

    • Talking GHG: Reporting requirements for greenhouse gas emissions
    • Talking GHG: How organizational boundaries shape reporting

    Marcin Olewinski 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.

    Kelsey Pizza is a senior manager in PwC’s National Office. She provides advice on technical accounting issues and monitors developments in financial reporting and standard setting. Kelsey helps develop PwC thought leadership, with a particular focus on sustainability reporting, clean and renewable energy accounting matters, and other topics affecting the utilities and sustainable energy sector.

    Heather Horn

    Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

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    39 分
  • SEC comment letters – What’s trending in 2024
    2024/11/05

    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

    We are kicking off our miniseries on 2024 SEC staff comment letters, helping to inform you on the latest trends as you gear up for year end. In this episode we share an overview of the 2024 comment letter trends, as well as insights into the SEC staff’s key priorities.

    In this episode, we discuss:

    • 1:56 – An overview of the SEC comment letter process
    • 14:19 – 2024 SEC comment letter themes
    • 15:31 – Key SEC staff focus areas related to management’s discussion and analysis
    • 18:59 – Key SEC staff focus areas related to non-GAAP measures
    • 21:37 – Other reminders and areas that preparers should focus on moving into year end

    For more information, see our full analysis of SEC comment letter trends. Additionally, follow this podcast on your favorite podcast app for more episodes.

    Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

    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 us_podcast@pwc.com.



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    39 分
  • Talking ESG and reducing GHG with a chief sustainability officer
    2024/10/31

    Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

    This week, host Heather Horn is joined by a chief sustainability officer (CSO), whose impressive background in paleoclimate geology has propelled her into the world of sustainability. Allyson Anderson Book from Baker Hughes provides a practical perspective on her sustainability journey as a CSO. She shares the challenges overcome and perseverance needed in getting to the accomplishments – decarbonization and good reporting on the company’s efforts.

    In this episode, they discuss:

    • 6:23 – A CSO’s view on the role of reporting
    • 11:51 – Background on the company and how it is thinking about its emissions profile and its customers’
    • 24:55 – The importance of prioritizing data fidelity and management
    • 29:56 – What to think about when accounting for emissions
    • 33:31 – The pros and cons of absolute versus intensity measurement of emissions
    • 46:02 – Expected results when stakeholders are involved in sustainability efforts
    • 50:07 – Advice on navigating your company’s own sustainability journey from a CSO

    Enjoy hearing from Allyson in today’s episode? Tune in to PwC’s Quarterly sustainability webcast on Thursday, November 7 or Wednesday, November 13 when she will discuss energy transition. Register here.

    Allyson Anderson Book is the Chief Sustainability Officer at Baker Hughes, an energy technology company that provides solutions for energy and industrial customers worldwide. Before joining Baker Hughes, Allyson served as the executive director of the American Geosciences Institute, and she has held several academic, policy, and senior government positions.

    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 us_podcast@pwc.com.

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    54 分

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