Sustainability now: GHG reporting questions answered

PwC's accounting podcast

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We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability.

With the first wave of companies reporting under the European Sustainability Reporting Standards (ESRS), we address some practical implementation questions about GHG emissions reporting and provide practical examples to help companies apply the ESRS requirements.

In this episode, we discuss:

• 2:45 – Organizational boundary guidance under the GHG Protocol versus ESRS, including insights on some challenges companies are facing
  • 5:27 – Reporting emissions from leased assets
  • 13:13 – Reporting emissions associated with investment entities
• 18:33 – Scope 3 measurement and minimum boundaries
• 44:02 – Determining relevant scope 3 categories
• 50:25 – Complexities when disclosing targets

Looking for more on GHG emissions reporting?

• *Refer to our publication on the EU Omnibus proposals to amend certain of the reporting requirements, including some that may be mentioned in this episode (this episode was recorded prior to the release of the Omnibus)
• Watch or listen in to last week’s video podcast, Sustainability now: GHG measurement made manageable
• Check out our GHG miniseries, Talking GHG, along with other Sustainability now episodes
• Read Chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting
• Follow our series and subscribe to our weekly newsletter to stay in the loop

About our guest

Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.

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 [email protected]

Chapters

1. Sustainability now: GHG reporting questions answered (00:00:00)

2. Organizational boundary guidance under the GHG Protocol versus ESRS, including insights on some challenges companies are facing (00:02:45)

3. Reporting emissions from leased assets (00:05:27)

4. Reporting emissions associated with investment entities (00:13:13)

5. Scope 3 measurement and minimum boundaries (00:18:33)

6. Determining relevant scope 3 categories (00:44:02)

7. Complexities when disclosing targets (00:50:25)