Pwc's Cfodirect Podcast

Sustainability now: Proposed changes to EU reporting standards

Informações:

Sinopsis

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 ESRSSustainab