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As the headlines continue to highlight, the sustainability reporting landscape is evolving rapidly in the US and beyond. In this episode, we kick off our miniseries on the foundations of sustainability reporting by exploring key US regulatory shifts under the new administration, the role of sustainability initiatives in various US states, and global sustainability reporting trends and updates. We break down what these developments mean for businesses and how to prepare for what's to come.

In this episode, we discuss:

• 02:53 – The fast-changing sustainability reporting landscape
• 05:54 – SEC climate rule updates and expected regulatory shifts
• 22:33 – State sustainability regulations: California and other states
• 27:13 – The potential impact of the upcoming EU’s omnibus regulations
• 30:06 – How to move forward amid uncertainty

Looking for the latest developments in sustainability reporting? 

• Read PwC’s Sustainability reporting guide
• Refer to Acting Chairman Mark Uyeda’s Statement on climate-related disclosure rules
• Follow our series and subscribe to our weekly newsletter to stay in the loop 

About our guest
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.

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 us_podcast@pwc.com.