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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com
We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.
As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highlighting what changes are being considered, why they matter, and how they could impact future reporting frameworks.
In this episode, we discuss:
- 2:26 – The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process
- 8:58 – Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments)
- 14:20 – Debates as to the starting point of emissions reporting: organizational boundaries
- 20:17 – Scope 3 reporting and integration into the Corporate Standard
- 24:53 – Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions
- 28:41 – Scope 2 methodology updates: market-based versus location-based emissions
- 39:08 – New questions about market instruments and project-based actions
- 44:33 – Timeline for proposed updates and what stakeholders should do now
Looking for more on GHG emissions reporting?
Guest: Marcin Olewinski - PwC Assurance practice partner
Host: Heather Horn - PwC National Office Sustainability and Thought Leader
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com
