A video of this podcast is available on YouTube, Spotify, or PwC’s website at <a href='https://viewpoint.pwc.com/us/en.html'>viewpoint.pwc.com</a>.In this episode, we explore the latest on potential GHG Protocol revisions, including revisiting proposed changes to the Scope 3 Standard and how key decisions are taking shape in the process. We discuss updates to organizational boundaries, materiality thresholds, and new scope 3 categories plus the potential implications of the newly released land sector and removals standard. In this episode, we discuss:<ul><li>1:43 – Key updates on the Corporate Standard and Scope 3 Standard revision process<ul><li>12:19 – The introduction of Category 16 (Other value chain emissions) and related challenges</li><li>17:09 – Minimum boundaries and expanding expectations for value chain emissions</li><li>21:15 – Scope 3 data quality, disaggregation, and disclosure proposals</li><li>26:01 – Scope 3 category 15 (Investments) and alignment with PCAF methodologies</li><li>30:21 – Clarifying scope 3 category 10 (Processing of sold products) and category 11 (Use of sold products)</li></ul></li><li>36:21 – Actions and Markets Technical Working Group progress and “book and claim” concepts</li><li>39:11 – Newly-issued Land Sector and Removals Standard and implementation considerations</li><li>46:17 – Timeline and practical guidance for companies preparing for change</li></ul>For more on the GHG Protocol, see our publications:<ul><li><a href='https://viewpoint.pwc.com/dt/us/en/pwc/response_letters/response_letters/pwcresponseletters/pwcresltrgreengascope2.html'>PwC shares feedback on GHG Protocol Scope 2 Guidance amendments</a></li><li><a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/ib_int202521.html'>GHG Protocol announces Scope 2 Public Consultation</a></li><li><a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/2026/ib_int202601.html'>GHG Protocol publishes Land Sector and Removals Standard</a></li></ul>About our guest<a href='https://www.linkedin.com/in/powellcolin/?originalSubdomain=ca'>Colin Powell</a> 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 host<a href='https://www.linkedin.com/in/heather-horn/'>Heather Horn</a> 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 <a href='mailto:us_podcast@pwc.com'>us_podcast@pwc.com</a>.<a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new">Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.</a>

<description>&lt;p&gt;&lt;b&gt;A video of this podcast is available on YouTube, Spotify, or PwC’s website at &lt;/b&gt;&lt;a href='https://viewpoint.pwc.com/us/en.html'&gt;&lt;b&gt;viewpoint.pwc.com&lt;/b&gt;&lt;/a&gt;.&lt;/p&gt;&lt;p&gt;In this episode, we explore the latest on potential GHG Protocol revisions, including revisiting proposed changes to the Scope 3 Standard and how key decisions are taking shape in the process. We discuss updates to organizational boundaries, materiality thresholds, and new scope 3 categories plus the potential implications of the newly released land sector and removals standard. &lt;/p&gt;&lt;p&gt;In this episode, we discuss:&lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;b&gt;1:43&lt;/b&gt; – Key updates on the Corporate Standard and Scope 3 Standard revision process&lt;ul&gt;&lt;li&gt;&lt;b&gt;12:19&lt;/b&gt; – The introduction of Category 16 (Other value chain emissions) and related challenges&lt;/li&gt;&lt;li&gt;&lt;b&gt;17:09&lt;/b&gt; – Minimum boundaries and expanding expectations for value chain emissions&lt;/li&gt;&lt;li&gt;&lt;b&gt;21:15&lt;/b&gt; – Scope 3 data quality, disaggregation, and disclosure proposals&lt;/li&gt;&lt;li&gt;&lt;b&gt;26:01&lt;/b&gt; – Scope 3 category 15 (Investments) and alignment with PCAF methodologies&lt;/li&gt;&lt;li&gt;&lt;b&gt;30:21 &lt;/b&gt;– Clarifying scope 3 category 10 (Processing of sold products) and category 11 (Use of sold products)&lt;/li&gt;&lt;/ul&gt;&lt;/li&gt;&lt;li&gt;&lt;b&gt;36:21&lt;/b&gt; – Actions and Markets Technical Working Group progress and “book and claim” concepts&lt;/li&gt;&lt;li&gt;&lt;b&gt;39:11&lt;/b&gt; – Newly-issued Land Sector and Removals Standard and implementation considerations&lt;/li&gt;&lt;li&gt;&lt;b&gt;46:17&lt;/b&gt; – Timeline and practical guidance for companies preparing for change&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;For more on the GHG Protocol, see our publications:&lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;a href='https://viewpoint.pwc.com/dt/us/en/pwc/response_letters/response_letters/pwcresponseletters/pwcresltrgreengascope2.html'&gt;PwC shares feedback on GHG Protocol Scope 2 Guidance amendments&lt;/a&gt;&lt;/li&gt;&lt;li&gt;&lt;a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/ib_int202521.html'&gt;GHG Protocol announces Scope 2 Public Consultation&lt;/a&gt;&lt;/li&gt;&lt;li&gt;&lt;a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/2026/ib_int202601.html'&gt;GHG Protocol publishes &lt;em&gt;Land Sector and Removals Standard&lt;/em&gt;&lt;/a&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&lt;b&gt;About our guest&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/powellcolin/?originalSubdomain=ca'&gt;Colin Powell&lt;/a&gt; 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.&lt;/p&gt;&lt;p&gt;&lt;b&gt;About our host&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/heather-horn/'&gt;Heather Horn&lt;/a&gt; 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.&lt;/p&gt;&lt;p&gt;&lt;em&gt;Transcripts available upon request for individuals who may need a disability-related accommodation.&lt;/em&gt; &lt;em&gt;Please send requests to &lt;/em&gt;&lt;a href='mailto:us_podcast@pwc.com'&gt;&lt;em&gt;us_podcast@pwc.com&lt;/em&gt;&lt;/a&gt;&lt;em&gt;.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new"&gt;Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.&lt;/a&gt;&lt;/p&gt;</description>

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. In this episode, we explore the latest on potential GHG Protocol revisions, including revisiting proposed changes to the Scope 3 Standard and how key decisions are taking shape in the process. We discuss updates to organizational boundaries, materiality thresholds, and new scope 3 categories plus the potential implications of the newly released land sector and removals standard.  In this epis...

Sustainability now: GHG Protocol update—Scope 3 and more

The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means for importers, including potential refunds, accounting and financial reporting considerations, compliance challenges, and the continued use of other tariff authorities. In this episode, we discuss:<ul><li>1:29 The current tariff landscape and the Supreme Court’s IEEPA ruling</li><li>6:57 Practical steps companies can take now</li><li>8:56 Accounting for potential tariff refunds</li><li>13:11 Operational, administrative, and compliance challenges</li><li>17:42 Downstream accounting impacts for customers and suppliers</li><li>20:50 New Section 122 tariffs and other tariff authorities still in effect</li><li>25:27 Tariff mitigation strategies, including drawback and supply chain planning</li></ul>For more, read our In depth, <a href='https://viewpoint.pwc.com/us/en/pwc/in-depth/id202502.html'>Accounting implications of tariffs</a>. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly <a href='https://www.pwc.com/us/en/services/audit-assurance/viewpoint/subscriptions.html'>newsletter</a> to stay in the loop. About our guest<a href='https://www.linkedin.com/in/sharon-martin-420a5b4/'>Sharon Martin</a> is a principal with PwC’s Customs and International Trade practice with extensive experience advising clients on both trade compliance and strategic planning related projects. Sharon has worked with clients in a variety of industries providing strategic advice on customs advisory, risk mitigation, and duty planning.About our guest host<a href='https://www.linkedin.com/in/patdurbin/'>Pat Durbin</a> is a Deputy Chief Accountant in PwC’s National Office. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to <a href='mailto:us_podcast@pwc.com'>us_podcast@pwc.com</a>. <a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new">Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.</a>

<description>&lt;p&gt;The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means for importers, including potential refunds, accounting and financial reporting considerations, compliance challenges, and the continued use of other tariff authorities. &lt;/p&gt;&lt;p&gt;In this episode, we discuss:&lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;b&gt;1:29&lt;/b&gt; The current tariff landscape and the Supreme Court’s IEEPA ruling&lt;/li&gt;&lt;li&gt;&lt;b&gt;6:57&lt;/b&gt; Practical steps companies can take now&lt;/li&gt;&lt;li&gt;&lt;b&gt;8:56&lt;/b&gt; Accounting for potential tariff refunds&lt;/li&gt;&lt;li&gt;&lt;b&gt;13:11&lt;/b&gt; Operational, administrative, and compliance challenges&lt;/li&gt;&lt;li&gt;&lt;b&gt;17:42&lt;/b&gt; Downstream accounting impacts for customers and suppliers&lt;/li&gt;&lt;li&gt;&lt;b&gt;20:50 &lt;/b&gt;New Section 122 tariffs and other tariff authorities still in effect&lt;/li&gt;&lt;li&gt;&lt;b&gt;25:27&lt;/b&gt; Tariff mitigation strategies, including drawback and supply chain planning&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;For more, read our In depth, &lt;a href='https://viewpoint.pwc.com/us/en/pwc/in-depth/id202502.html'&gt;&lt;em&gt;Accounting implications of tariffs&lt;/em&gt;&lt;/a&gt;. &lt;/p&gt;&lt;p&gt;Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly &lt;a href='https://www.pwc.com/us/en/services/audit-assurance/viewpoint/subscriptions.html'&gt;newsletter&lt;/a&gt; to stay in the loop. &lt;/p&gt;&lt;p&gt;&lt;b&gt;About our guest&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/sharon-martin-420a5b4/'&gt;Sharon Martin&lt;/a&gt; is a principal with PwC’s Customs and International Trade practice with extensive experience advising clients on both trade compliance and strategic planning related projects. Sharon has worked with clients in a variety of industries providing strategic advice on customs advisory, risk mitigation, and duty planning.&lt;/p&gt;&lt;p&gt;&lt;b&gt;About our guest host&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/patdurbin/'&gt;Pat Durbin&lt;/a&gt; is a Deputy Chief Accountant in PwC’s National Office. He has over 30 years of experience consulting with our clients and engagement teams on complex accounting matters, including issues related to revenue, compensation, income taxes, and inventory under both US GAAP and IFRS.&lt;/p&gt;&lt;p&gt;&lt;em&gt;Transcripts available upon request for individuals who may need a disability-related accommodation.&lt;/em&gt; &lt;em&gt;Please send requests to &lt;/em&gt;&lt;a href='mailto:us_podcast@pwc.com'&gt;&lt;em&gt;us_podcast@pwc.com&lt;/em&gt;&lt;/a&gt;&lt;em&gt;.&lt;/em&gt; &lt;/p&gt;&lt;p&gt;&lt;a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new"&gt;Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.&lt;/a&gt;&lt;/p&gt;</description>

The US tariff landscape shifted again following the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In this episode, we discuss what the ruling means for importers, including potential refunds, accounting and financial reporting considerations, compliance challenges, and the continued use of other tariff authorities.  In this episode, we discuss: 1:29 The current tariff landscape and the Supreme Court’s IEEPA ruling6:57...

Tariff uncertainty: Business and financial reporting impacts

A video of this podcast is available on YouTube, Spotify, or PwC’s website at <a href='https://viewpoint.pwc.com/us/en.html'>viewpoint.pwc.com</a>.The GHG Protocol’s proposed updates to its guidance on scope 2 emissions introduce significant changes, including hourly matching, revised market-based accounting rules, and more granular emissions data requirements. In this episode, we break down the key proposals, PwC’s perspective on feasibility and interoperability, and what companies should be considering as the guidance evolves. In this episode, we discuss: <ul><li>1:45 – Overview of the Scope 2 consultation and the themes of proposed updates and views</li><li>14:04 – Data availability challenges: hourly utility data gaps and lack of granular emission factors</li><li>20:08 – Geographic market restrictions and renewable procurement impacts</li><li>31:00 – International Organization for Standardization relationship, timeline shifts, and what companies can do now </li></ul>For more on the GHG Protocol, see our publications: <ul><li><a href='https://viewpoint.pwc.com/dt/us/en/pwc/response_letters/response_letters/pwcresponseletters/pwcresltrgreengascope2.html'>PwC shares feedback on GHG Protocol Scope 2 Guidance amendments</a> </li><li><a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/ib_int202521.html'>GHG Protocol announces Scope 2 Public Consultation</a></li><li><a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/2026/ib_int202601.html'>GHG Protocol publishes Land Sector and Removals Standard</a>  </li></ul>Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly <a href='https://www.pwc.com/us/en/services/audit-assurance/viewpoint/subscriptions.html'>newsletter</a> to stay in the loop for the latest thought leadership on sustainability standards.About our guest<a href='https://www.linkedin.com/in/powellcolin/?originalSubdomain=ca'>Colin Powell</a> 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 host <a href='https://www.linkedin.com/in/heather-horn/'>Heather Horn</a> 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 <a href='mailto:us_podcast@pwc.com'>us_podcast@pwc.com</a>.<a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new">Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.</a>

<description>&lt;p&gt;&lt;b&gt;A video of this podcast is available on YouTube, Spotify, or PwC’s website at &lt;/b&gt;&lt;a href='https://viewpoint.pwc.com/us/en.html'&gt;&lt;b&gt;viewpoint.pwc.com&lt;/b&gt;&lt;/a&gt;.&lt;/p&gt;&lt;p&gt;The GHG Protocol’s proposed updates to its guidance on scope 2 emissions introduce significant changes, including hourly matching, revised market-based accounting rules, and more granular emissions data requirements. In this episode, we break down the key proposals, PwC’s perspective on feasibility and interoperability, and what companies should be considering as the guidance evolves. &lt;/p&gt;&lt;p&gt;In this episode, we discuss: &lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;b&gt;1:45&lt;/b&gt; – Overview of the Scope 2 consultation and the themes of proposed updates and views&lt;/li&gt;&lt;li&gt;&lt;b&gt;14:04&lt;/b&gt; – Data availability challenges: hourly utility data gaps and lack of granular emission factors&lt;/li&gt;&lt;li&gt;&lt;b&gt;20:08&lt;/b&gt; – Geographic market restrictions and renewable procurement impacts&lt;/li&gt;&lt;li&gt;&lt;b&gt;31:00&lt;/b&gt; – International Organization for Standardization relationship, timeline shifts, and what companies can do now &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;For more on the GHG Protocol, see our publications: &lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;a href='https://viewpoint.pwc.com/dt/us/en/pwc/response_letters/response_letters/pwcresponseletters/pwcresltrgreengascope2.html'&gt;PwC shares feedback on GHG Protocol Scope 2 Guidance amendments&lt;/a&gt; &lt;/li&gt;&lt;li&gt;&lt;a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/ib_int202521.html'&gt;GHG Protocol announces Scope 2 Public Consultation&lt;/a&gt;&lt;/li&gt;&lt;li&gt;&lt;a href='https://viewpoint.pwc.com/us/en/pwc/in-briefs/2026/ib_int202601.html'&gt;GHG Protocol publishes &lt;em&gt;Land Sector and Removals Standard&lt;/em&gt;&lt;/a&gt;  &lt;/li&gt;&lt;/ul&gt;&lt;p&gt;Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly &lt;a href='https://www.pwc.com/us/en/services/audit-assurance/viewpoint/subscriptions.html'&gt;newsletter&lt;/a&gt; to stay in the loop for the latest thought leadership on sustainability standards.&lt;/p&gt;&lt;p&gt;&lt;b&gt;About our guest&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/powellcolin/?originalSubdomain=ca'&gt;Colin Powell&lt;/a&gt; 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. &lt;b&gt; &lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;b&gt;About our host&lt;/b&gt; &lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/heather-horn/'&gt;Heather Horn&lt;/a&gt; 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. &lt;/p&gt;&lt;p&gt;&lt;em&gt;Transcripts available upon request for individuals who may need a disability-related accommodation.&lt;/em&gt; &lt;em&gt;Please send requests to &lt;/em&gt;&lt;a href='mailto:us_podcast@pwc.com'&gt;&lt;em&gt;us_podcast@pwc.com&lt;/em&gt;&lt;/a&gt;&lt;em&gt;.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new"&gt;Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.&lt;/a&gt;&lt;/p&gt;</description>

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. The GHG Protocol’s proposed updates to its guidance on scope 2 emissions introduce significant changes, including hourly matching, revised market-based accounting rules, and more granular emissions data requirements. In this episode, we break down the key proposals, PwC’s perspective on feasibility and interoperability, and what companies should be considering as the guidance evolves.  In thi...

Sustainability now: Balancing GHG scope 2 ambition and practicality

A video of this podcast is available on YouTube, Spotify, or PwC’s website at <a href='https://viewpoint.pwc.com/us/en.html'>viewpoint.pwc.com</a>.Energy demand is rising at a pace few anticipated, driven by AI, data centers, electrification, and industrial growth. In this episode, host Heather Horn speaks with Gayle Miller, Head of Strategic Investor Engagement for Brookfield’s Global Client Group and Senior Advisor to its Renewable Power &amp; Transition business, about what an “all-of-the-above” energy strategy looks like in practice—and how investors are evaluating risk, value, and sustainability reporting in this new era of energy security.In this episode, we discuss:<ul><li>3:59 – The forces influencing energy demand to accelerate</li><li>6:28 – What an “all-of-the-above” energy strategy means in practice</li><li>12:04 – How utilities, hyperscalers, and investors are working together to secure power</li><li>16:49 – Grid constraints, demand smoothing, and AI-enabled optimization</li><li>22:40 – The evolving energy mix: renewables, storage, gas and nuclear</li><li>36:48 – Cap-and-trade, renewable standards, and emissions policy tools</li><li>42:20 – Corporate climate commitments and the role of sustainability reporting</li></ul>Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly <a href='https://www.pwc.com/us/en/services/audit-assurance/viewpoint/subscriptions.html'>newsletter</a> to stay in the loop for the latest thought leadership on sustainability standards. About our guest<a href='https://www.linkedin.com/in/gayle-miller-29742a1/'>Gayle Miller</a> is Head of Strategic Investor Engagement for Brookfield’s Global Client Group and a Senior Advisor to the Renewable Power &amp; Transition business. In this role, she oversees critical touchpoints and programs tailored for institutional clients and continues to advise on the energy transition.Prior to joining Brookfield in 2024, Ms. Miller was chief deputy of policy to the California Department of Finance and senior counselor on infrastructure and clean energy finance to the Governor, where she championed the state&apos;s landmark clean energy agenda. She previously was vice chair of the investment committee for the California Teachers’ Retirement System and served as an advisor to the Governor for the California Public Employee Retirement System.About our host<a href='https://www.linkedin.com/in/heather-horn/'>Heather Horn</a> 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 <a href='mailto:us_podcast@pwc.com'>us_podcast@pwc.com</a>.<a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new">Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.</a>

<description>&lt;p&gt;&lt;b&gt;A video of this podcast is available on YouTube, Spotify, or PwC’s website at &lt;/b&gt;&lt;a href='https://viewpoint.pwc.com/us/en.html'&gt;&lt;b&gt;viewpoint.pwc.com&lt;/b&gt;&lt;/a&gt;.&lt;/p&gt;&lt;p&gt;Energy demand is rising at a pace few anticipated, driven by AI, data centers, electrification, and industrial growth. In this episode, host Heather Horn speaks with Gayle Miller, Head of Strategic Investor Engagement for Brookfield’s Global Client Group and Senior Advisor to its Renewable Power &amp;amp; Transition business, about what an “all-of-the-above” energy strategy looks like in practice—and how investors are evaluating risk, value, and sustainability reporting in this new era of energy security.&lt;/p&gt;&lt;p&gt;In this episode, we discuss:&lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;b&gt;3:59&lt;/b&gt; – The forces influencing energy demand to accelerate&lt;/li&gt;&lt;li&gt;&lt;b&gt;6:28&lt;/b&gt; – What an “all-of-the-above” energy strategy means in practice&lt;/li&gt;&lt;li&gt;&lt;b&gt;12:04&lt;/b&gt; – How utilities, hyperscalers, and investors are working together to secure power&lt;/li&gt;&lt;li&gt;&lt;b&gt;16:49&lt;/b&gt; – Grid constraints, demand smoothing, and AI-enabled optimization&lt;/li&gt;&lt;li&gt;&lt;b&gt;22:40&lt;/b&gt; – The evolving energy mix: renewables, storage, gas and nuclear&lt;/li&gt;&lt;li&gt;&lt;b&gt;36:48&lt;/b&gt; – Cap-and-trade, renewable standards, and emissions policy tools&lt;/li&gt;&lt;li&gt;&lt;b&gt;42:20 &lt;/b&gt;– Corporate climate commitments and the role of sustainability reporting&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly &lt;a href='https://www.pwc.com/us/en/services/audit-assurance/viewpoint/subscriptions.html'&gt;newsletter&lt;/a&gt; to stay in the loop for the latest thought leadership on sustainability standards. &lt;/p&gt;&lt;p&gt;&lt;b&gt;About our guest&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/gayle-miller-29742a1/'&gt;Gayle Miller&lt;/a&gt; is Head of Strategic Investor Engagement for Brookfield’s Global Client Group and a Senior Advisor to the Renewable Power &amp;amp; Transition business. In this role, she oversees critical touchpoints and programs tailored for institutional clients and continues to advise on the energy transition.&lt;/p&gt;&lt;p&gt;Prior to joining Brookfield in 2024, Ms. Miller was chief deputy of policy to the California Department of Finance and senior counselor on infrastructure and clean energy finance to the Governor, where she championed the state&amp;apos;s landmark clean energy agenda. She previously was vice chair of the investment committee for the California Teachers’ Retirement System and served as an advisor to the Governor for the California Public Employee Retirement System.&lt;/p&gt;&lt;p&gt;&lt;b&gt;About our host&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/heather-horn/'&gt;Heather Horn&lt;/a&gt; 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.&lt;/p&gt;&lt;p&gt;&lt;em&gt;Transcripts available upon request for individuals who may need a disability-related accommodation.&lt;/em&gt; &lt;em&gt;Please send requests to &lt;/em&gt;&lt;a href='mailto:us_podcast@pwc.com'&gt;&lt;em&gt;us_podcast@pwc.com&lt;/em&gt;&lt;/a&gt;&lt;em&gt;.&lt;/em&gt;&lt;/p&gt;&lt;p&gt;&lt;a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new"&gt;Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.&lt;/a&gt;&lt;/p&gt;</description>

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. Energy demand is rising at a pace few anticipated, driven by AI, data centers, electrification, and industrial growth. In this episode, host Heather Horn speaks with Gayle Miller, Head of Strategic Investor Engagement for Brookfield’s Global Client Group and Senior Advisor to its Renewable Power &amp; Transition business, about what an “all-of-the-above” energy strategy looks like in practice—and ...

Sustainability now: Preparing for the energy grid of tomorrow

On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the scope of entities subject to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as well as guidance on simplified European Sustainability Reporting Standards (ESRS), sector guidance, assurance standards, and value chain reporting. This approval and other recent milestones in the EU legislative process and standard setting efforts are shaping the next phase of sustainability reporting. In this episode, we provide an update on the Omnibus package and discuss the latest developments in the proposed revisions to the ESRS. We explore what is expected to be finalized soon, where there is still opportunity for change, and the key implications for companies preparing for upcoming reporting requirements. In this episode, we discuss:<ul><li>2:48 – Updated scope and timing requirements for EU and non-EU entities</li><li>11:14 – Streamlined general disclosure requirements and cross-cutting changes</li><li>14:31 – Changes to double materiality and flexibility in the assessment process</li><li>17:34 – Clarifications on mitigation, remediation, and assessing impacts</li><li>22:54 – Reporting boundary updates, including the impact of leased assets and GHG emissions</li><li>27:51 – New reliefs: reasonable and supportable information, acquisitions and disposals, and metric flexibility</li><li>36:07 – What’s next in the European Commission process and how companies can prepare now</li></ul>Looking for more on sustainability reporting?<ul><li>Read <a href='https://viewpoint.pwc.com/dt/us/en/pwc/sustainability-reporting-guide/sustainability-reporting-guide/srg/srgfrontmatter.html'>PwC’s Sustainability reporting guide</a></li><li>Check out other episodes in our sustainability reporting <a href='https://viewpoint.pwc.com/us/en/sustainabilitypodcastslp.html#newthisweek'>podcast series</a></li></ul>About our guest<a href='https://www.linkedin.com/in/diana-stoltzfus-19311a7/'>Diana Stoltzfus</a> is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm’s perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.About our host<a href='https://www.linkedin.com/in/heather-horn/'>Heather Horn</a> 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 <a href='mailto:us_podcast@pwc.com'>us_podcast@pwc.com</a>. <a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new">Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.</a>

<description>&lt;p&gt;On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the scope of entities subject to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as well as guidance on simplified European Sustainability Reporting Standards (ESRS), sector guidance, assurance standards, and value chain reporting. &lt;/p&gt;&lt;p&gt;This approval and other recent milestones in the EU legislative process and standard setting efforts are shaping the next phase of sustainability reporting. In this episode, we provide an update on the Omnibus package and discuss the latest developments in the proposed revisions to the ESRS. We explore what is expected to be finalized soon, where there is still opportunity for change, and the key implications for companies preparing for upcoming reporting requirements. &lt;/p&gt;&lt;p&gt;In this episode, we discuss:&lt;/p&gt;&lt;ul&gt;&lt;li&gt;&lt;b&gt;2:48&lt;/b&gt; – Updated scope and timing requirements for EU and non-EU entities&lt;/li&gt;&lt;li&gt;&lt;b&gt;11:14&lt;/b&gt; – Streamlined general disclosure requirements and cross-cutting changes&lt;/li&gt;&lt;li&gt;&lt;b&gt;14:31&lt;/b&gt; – Changes to double materiality and flexibility in the assessment process&lt;/li&gt;&lt;li&gt;&lt;b&gt;17:34&lt;/b&gt; – Clarifications on mitigation, remediation, and assessing impacts&lt;/li&gt;&lt;li&gt;&lt;b&gt;22:54&lt;/b&gt; – Reporting boundary updates, including the impact of leased assets and GHG emissions&lt;/li&gt;&lt;li&gt;&lt;b&gt;27:51&lt;/b&gt; – New reliefs: reasonable and supportable information, acquisitions and disposals, and metric flexibility&lt;/li&gt;&lt;li&gt;&lt;b&gt;36:07 &lt;/b&gt;– What’s next in the European Commission process and how companies can prepare now&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;Looking for more on sustainability reporting?&lt;/p&gt;&lt;ul&gt;&lt;li&gt;Read &lt;a href='https://viewpoint.pwc.com/dt/us/en/pwc/sustainability-reporting-guide/sustainability-reporting-guide/srg/srgfrontmatter.html'&gt;PwC’s &lt;em&gt;Sustainability reporting&lt;/em&gt; guide&lt;/a&gt;&lt;/li&gt;&lt;li&gt;Check out other episodes in our sustainability reporting &lt;a href='https://viewpoint.pwc.com/us/en/sustainabilitypodcastslp.html#newthisweek'&gt;podcast series&lt;/a&gt;&lt;/li&gt;&lt;/ul&gt;&lt;p&gt;&lt;b&gt;About our guest&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/diana-stoltzfus-19311a7/'&gt;Diana Stoltzfus&lt;/a&gt; is a sustainability partner in the Professional Practice Group within the National Office. Diana helps to shape our firm’s perspective on regulatory matters, responses to rulemakings, and policy development and implementation related to significant new rules and regulations. Diana was previously the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) of the Professional Practice Group in the OCA at the SEC. She focused on providing guidance related to auditing, independence, and internal controls.&lt;/p&gt;&lt;p&gt;&lt;b&gt;About our host&lt;/b&gt;&lt;/p&gt;&lt;p&gt;&lt;a href='https://www.linkedin.com/in/heather-horn/'&gt;Heather Horn&lt;/a&gt; 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.&lt;/p&gt;&lt;p&gt;&lt;em&gt;Transcripts available upon request for individuals who may need a disability-related accommodation.&lt;/em&gt; &lt;em&gt;Please send requests to &lt;/em&gt;&lt;a href='mailto:us_podcast@pwc.com'&gt;&lt;em&gt;us_podcast@pwc.com&lt;/em&gt;&lt;/a&gt;&lt;em&gt;.&lt;/em&gt; &lt;/p&gt;&lt;p&gt;&lt;a target="_blank" href="https://www.buzzsprout.com/276516/fan_mail/new"&gt;Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.&lt;/a&gt;&lt;/p&gt;</description>

On February 24, the Council of the European Union officially adopted the ‘Omnibus’ directive. Key aspects of the ‘Omnibus’ directive include changes to the scope of entities subject to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) as well as guidance on simplified European Sustainability Reporting Standards (ESRS), sector guidance, assurance standards, and value chain reporting.  This approval and other recent mil...

Sustainability now: EU reporting—What’s settled, what’s evolving

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