PwC's accounting podcast

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comGreenhouse gas (GHG) reporting continues to evolve, with companies facing increasing complexity in navigating frameworks, data quality, and materiality. In this episode, we explore recurring themes and practical challenges in GHG disclosures—from organizational boundaries to the role of renewable energy credits (RECs)—with insights from our specialists deeply engaged in global sustainability reporting.In this episode, we discuss:1:22 – GHG reporting landscape and regulatory shifts5:01 – Materiality, alignment with financial reporting, and minimum boundaries23:48 – Organizational boundaries and key decisions companies are facing31:35 – Scope 2 renewable energy certificates: timing, location, and use43:00 – Systems, tools, and data quality, including preparing for reporting and assuranceLooking for more on GHG and sustainability reporting?Sustainability now: Inside the GHG Protocol’s scope 3 updateSustainability now: A primer on California climate reportingOther episodes in our sustainability reporting podcast seriesGHG Protocol announces Scope 2 Public ConsultationPwC’s Sustainability reporting guideBe sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability reporting.About our guestsMarcin Olewinski is a PwC Assurance practice partner with 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. He’s focused within the National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.Colin Powell PwC Canada’s Technical Net Zero Leader, specializes in GHG quantification, life cycle assessment, target setting, and decarbonization strategies. Colin is a Professional Engineer with a PhD in wastewater treatment modeling and has helped companies measure over 1 billion tonnes of GHG emissions while advising global clients on decarbonization. He sits on the GHG Protocol’s Scope 3 Working Group, shaping global standards.About our hostHeather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. She's also part of PwC’s global sustainability leadership team.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In today’s episode, we unpack the complexities of spinoff transactions and their accounting implications. From identifying spinoffs to addressing key financial reporting considerations, our guests share practical guidance and insights for companies planning or evaluating these strategic moves.In this episode, we discuss:1:12 – Overview of spinoff transactions9:08 – Accounting and reporting considerations for spinoff transactions23:56 – Post-spin accounting considerations for the spinnor27:50 – Final advice for a company planning a spinoffFor more on spinoffs, read our Financial statement presentation and Carve out financial statements guides. You can also tune in to last week’s episode, Sale of a business – Held for sale criteria, disc ops, and more, for further discussion on the presentation of discontinued operations.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsMatt Sabatini is a partner in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments.Katie Driessen is a partner in PwC’s National Office where she assists companies with complex accounting and financial reporting issues related to capital markets transactions, including acquisitions, divestitures, and capital raises. Katie recently returned to PwC following two years working in the Office of the Chief Accountant at the SEC.About our hostHeather 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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, host Heather Horn is joined by Colin Powell, a PwC Canada partner and member of the GHG Protocol’s Scope 3 Standard Technical Working Group. They discuss key areas for change under consideration, including minimum boundaries and data quality disclosures, as well as what these updates could mean for the future of sustainability reporting. In this episode, we discuss:1:12 – Overview of the Scope 3 Technical Working Group and the current areas of focus12:36 – Minimum boundaries, data quality, and feasibility30:39 – Category 15 (Investments), plus facilitated and insurance emissions35:55 – Timeline for the revised Scope 3 Standard and why companies should engage now44:56 – Final takeaways on the evolving scope 3 landscapeAt the time of recording, the GHG Protocol exposure drafts on scope 2 had not yet been released. Check out GHG Protocol announces Scope 2 Public Consultations for more information.Looking for the latest developments in sustainability reporting?Read PwC’s Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guestColin Powell is PwC Canada’s Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment across many impact categories, GHG target setting, and developing decarbonization strategies. He has supported companies in quantifying over 1 billion tonnes of GHG emissions and worked previously as a consultant supporting global clients to understand their GHG emissions and how they can decarbonize. Colin sits on the GHG Protocol’s Scope 3 Technical Working Group, helping to shape the revision of the global standards used to account for GHG emissions. Colin is also a Professional Engineer (Ontario) and holds a PhD in wastewater treatment modeling.About our hostHeather 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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In today’s episode, we explore the accounting implications of selling a business—an increasingly relevant topic in today’s market. From initial considerations through the final disposition, we break down key accounting judgments, classification, and presentation requirements.In this episode, we discuss:2:32 – Held-for-sale criteria14:00 – Accounting implications of held-for-sale classification19:25 – Accounting for the gain or loss on the sale of a business 25:50 – Discontinued operations criteria33:00 – Discontinued operations presentation requirementsFor more information, check out chapter 6 of our Property, plant, equipment and other assets guide, chapter 8  and 27 of our Financial statement presentation guide. Also, listen to our previous podcast episode, Presenting discontinued operations.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsMatt Sabatini is a partner in PwC's National Office who helps clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, consolidations, corporate reorganizations, recapitalizations, joint ventures, and other investments.Katie Driessen is a partner in PwC’s National Office where she assists companies with complex accounting and financial reporting issues related to capital markets transactions, including acquisitions, divestitures, and capital raises. Katie recently returned to PwC following two years working in the Office of the Chief Accountant at the SEC.About our hostHeather 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 Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, host Heather Horn sat down with Mardi McBrien, Senior Director at the World Business Council for Sustainable Development (WBCSD), during New York Climate Week to discuss the evolving world of sustainability reporting. The conversation covers how companies are navigating fragmented frameworks, the growing importance of transition plans, and the movement toward greater simplification and integration of reporting. In this episode, we discuss:1:15 – The role of the WBCSD and the focus on corporate performance7:24 – Challenges companies face in a compliance-driven reporting environment12:28 – Breaking down silos across functions and topics and integrating sustainability into strategy24:15 – Transition plans and the credibility of business strategies29:00 – Global baseline progress and alignment across reporting frameworks41:22 – Key themes from the New York Climate WeekAs mentioned in today’s podcast, check out When less equals more: rethinking sustainability reporting for insights from the roundtable discussion on the sustainability reporting landscape hosted by the WBCSD, London Stock Exchange Group, and Principles for Responsible Investment.Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop for the latest thought leadership on sustainability standards.About our guestMardi McBrien is Senior Director, Enhancing Transparency, Corporate Performance & Accountability (CP&A) at the World Business Council for Sustainable Development. Mardi leads the Enhancing Transparency Track, a key initiative that supports members in navigating complex regulatory developments, delivering transparent and decision-useful reporting, and fostering long-term value creation. Mardi brings a wealth of expertise with over 15 years of leadership in sustainability disclosure and reporting. Most recently, she served as the Chief of Strategic Affairs and Capacity Building at the IFRS Foundation.About our hostHeather 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.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In this episode of our crypto asset mini-series, we explore common transaction types—stablecoins, staking, and lending. The discussion addresses the accounting, including how contract terms and fact patterns can significantly influence the appropriate accounting model.In this episode, we discuss:2:17 – Overview of stablecoins, including the impact of the GENIUS Act9:01 – Accounting for stablecoins15:50 – Overview of staking and the accounting by delegators24:14 – Accounting for crypto asset lending transactionsFor more information, see our Crypto assets guide. You can also listen to the previous episode in this series, Crypto assets – Accounting and reporting foundations.Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsBeth Paul is a Deputy Chief Accountant in PwC’s National Office responsible for a team of consultants that specialize in business combinations and related areas, such as consolidations, disposals, impairments, and segment reporting. She has over 30 years of experience consulting with clients and engagement teams on complex accounting matters.John Vanosdall is a partner in PwC’s National Office focused on digital assets, revenue, and compensation arrangements. John previously served as both a Deputy Chief Accountant and Professional Accounting Fellow in the Office of the Chief Accountant at the SEC. Prior to re-joining the National Office, he served as the firm’s Accounting Advisory Leader. John has over 20 years of experience and has served some of the firm’s largest clients as a client service partner.Ryan Blacker is a director in PwC’s National Office specializing in the accounting for business combinations and crypto assets. Ryan consults with clients and engagement teams on complex accounting and financial reporting matters related to these topics.About our guest hostDiana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

Beth Paul is a Deputy Chief Accountant at PwC, renowned for her expertise in business combinations, while John Vanosdall is a seasoned Partner focused on digital assets, previously serving at the SEC. They delve into the dynamic world of crypto accounting, discussing vital regulatory updates from the SEC and FASB's new guidance on crypto asset classification. Their insights on fair value measurement and market trends reveal how crypto's evolution impacts financial reporting, offering practical advice for navigating this complex landscape.

Eelco van der Enden, CEO of Accountancy Europe with a rich background in sustainability reporting, dives into Europe's evolving reporting landscape. He discusses the critical need for simplification and cross-border alignment in regulations, exploring how these changes impact investments and the accounting profession. Eelco emphasizes bridging the knowledge gap between accountants and policymakers while addressing the future of sustainability reporting. He also highlights the role of AI and digitalization in attracting new talent and enhancing the profession's relevance.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we continue our series on the European Commission’s Omnibus package with a September update that focuses on the proposed amendments to the European Sustainability Reporting Standards (ESRS). We explore how the changes aim to simplify reporting, reduce disclosure burdens, and enhance interoperability, and we highlight key implications for companies preparing sustainability statements.In this episode, we discuss:1:22 – The European Commission’s Omnibus package and mandate for ESRS changes5:50 – Overview of changes made to the ESRS9:10 – Updates to ESRS 1 and 2: reducing duplication, increasing flexibility20:10 – Clarifying reporting boundaries, including leases and GHG emissions34:40 – Interoperability with ISSB standards and where ESRS diverge37:42 – Next steps in the amendment process and what companies should do nowGet caught up on the EU Omnibus package:A deep dive into draft Amended ESRSSustainability now: EU Omnibus in motion – August 2025 updateNew reliefs for ESRS ‘wave 1’ reportersEFRAG’s next step toward revised ESRSEuropean Commission adopts a recommendation on the VSME standardEuropean Commission adopts revisions related to Taxonomy Regulation Looking for more on sustainability reporting?Read PwC’s Sustainability reporting guideCheck out other episodes in our sustainability reporting podcast seriesAbout our guestDiana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.About our hostHeather 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.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, we explore insights from PwC’s Global Sustainability Reporting Survey featuring nearly 500 executives worldwide. Recorded during New York City Climate Week, the conversation highlights how companies are using sustainability data to drive strategy, respond to stakeholder pressure, and prepare for evolving regulations.In this episode, we discuss:1:14 – Key takeaways from New York City Climate Week3:40 – Overview of PwC’s Global Sustainability Reporting Survey and its purpose8:42 – How companies are using sustainability data to inform risk, resilience, and opportunity11:14 – Lessons from early reporters: tech adoption, resource needs, and AI use14:14 – The demand for transparencyLooking for more on PwC’s 2025 Global Sustainability Reporting Survey? Check out From insight to value: The sustainability reporting journey continuesAbout our guestNadja Picard is PwC’s Global Reporting Leader. She leads PwC’s initiative to help clients transform their reporting both to meet investor and stakeholder demands for trusted reporting and to unlock business value from new data sets, including sustainability. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially Initial Public Offerings.About our guest hostDiana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the OCA’s Professional Practices Group.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.comDid you enjoy this episode? Text us your thoughts and be sure to include the episode name.