Diana Stoltzfus

Marcin Olewinski, with over 20 years in the energy sector, Diana Stolzfus, partner in regulatory matters, and Valerie Wieman, a sustainability reporting veteran, dive into crucial sustainability reporting frameworks. They discuss the Corporate Sustainability Reporting Directive and its impact, the role of the International Sustainability Standards Board, and the shift from voluntary to mandatory GHG reporting. Practical advice on navigating the evolving landscape of sustainability reporting offers listeners valuable insights into staying compliant and accountable.

Diana Stoltzfus, a partner at PwC’s National Office, speaks about the EU's Omnibus proposal and its significant implications for sustainability reporting. She dives into the changes to the Corporate Sustainability Reporting Directive and what 'stop the clock' entails. The conversation reveals how these modifications will impact companies and their reporting requirements. They also discuss the intertwined challenges of climate change and gender equality, emphasizing the need for businesses to adapt to these evolving regulations.

Diana Stoltzfus, a Partner in PwC’s National Office, shares her expertise on sustainability reporting. She dives into the critical concept of 'reporting boundaries' and how it links to financial standards. The discussion unpacks the distinctions between sustainability and financial reporting boundaries. Stoltzfus also emphasizes the importance of understanding upstream and downstream value chains, and the implications of reporting time horizons. She provides insights into navigating changes in entity structures and the need for a more integrated approach to sustainability in business.

Diana Stoltzfus, a regulatory expert and partner at PwC, shares insights on the evolving EU Omnibus package and its implications for sustainability regulations. The conversation highlights recent developments in the legislative process, including feedback from businesses and leaked information on proposed changes. Key topics include the potential impacts of the European Sustainability Reporting Standards and discussions surrounding disclosure simplification. Stoltzfus also addresses challenges faced by smaller firms and the importance of double materiality assessments for long-term sustainability.

Diana Stoltzfus, a partner in PwC's National Office and former Deputy Chief Accountant at the SEC, dives deep into the essentials of sustainability reporting. She discusses the vital qualitative characteristics under ESRS and ISSB standards. The importance of connecting sustainability to financial statements and three crucial steps for quantitative measurements are highlighted. Diana also elaborates on disclosure requirements, emphasizing their relevance for informed decision-making in today's regulatory landscape.