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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.

Energy planning is a business issue, not just a utility issue. As the energy transition accelerates, the demands on power systems are rapidly evolving. In this episode, we explore how emerging technologies like AI are reshaping the grid, the impact of rising electricity demand, and how companies in every industry can manage the growing risks and opportunities in sustainable energy.

In this episode, we discuss:

• 1:50 – How electricity is measured and why electricity demand is rising
• 5:53 – Grid vulnerabilities and strategies to energy planning
• 10:09 – Investment challenges: aging infrastructure, supply chains, and shifts in policy
• 20:51 – The potential and hurdles of advanced nuclear and hydrogen
• 26:40 – Managing peak demand through smart technologies, market design and policy
• 32:21 – How AI is driving energy demand and why cybersecurity is now critical for industrial systems
• 43:55 – What’s next: the role of solar, gas, and storage in a balanced grid

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 guest

Casey Herman is a PwC Sustainability partner, leading a firmwide, cross functional team that assists companies with important ESG and sustainability matters. His team’s work spans from accurately reporting ESG data and progress to designing and implementing sustainable business strategies. Casey has more than 35 years of experience providing trust and consulting services to energy and utility companies.

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 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.com

We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.

In today’s episode, we discuss Form 8-K, a critical SEC filing that ensures timely disclosure of significant corporate events. While foundational in nature, Form 8-K reporting involves a range of complex triggers and tight deadlines. We explore the fundamentals and hot topics shaping today’s Form 8-K reporting environment—including cybersecurity disclosure requirements, materiality assessments, and frequent challenges.

In this episode, we discuss:

• 0:57 – Overview of Form 8-K reporting requirements
• 4:13 – Cybersecurity incident triggers and reporting requirements
• 7:58 – Key reminders and insights into frequent questions and common pitfalls, including:
  • 15:05 –Acquisitions, dispositions, restructurings, and impairments
  • 21:40 – Corporate governance-related activities
  • 22:55 – Change in auditor
  • 25:21 – Material contracts
  • 27:04 – Change in segments

In case you missed it – check out the other episodes in this video podcast miniseries:

• Inside SEC reporting: Capital formation
• Inside SEC reporting: Acquisitions and divestitures
• Inside SEC reporting: Pro forma financial information

Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.

About our guests

Raquel Fox is co-head of Skadden's SEC Reporting and Compliance practice and the head of the firm's U.S. ESG practice. She concentrates her practice in the areas of capital markets, M&A, corporate governance, and general corporate and securities matters, advising clients on the full range of SEC reporting and compliance requirements.

Kevin Vaughn is a PwC National Office partner specializing in SEC reporting matters. He leverages his extensive experience to support PwC public company and pre-IPO clients on accounting and SEC reporting matters. Prior to joining PwC in 2023, he spent over 18 years at the SEC, most recently serving on the leadership team in the SEC’s Office of the Chief Accountant where he focused on technical accounting consultations, SEC rulemakings, and standard setting matters.

About our guest host
Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, he spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

Transcripts available upon request for individuals who may need a disability-related accommodation.

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.com

We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.

As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highlighting what changes are being considered, why they matter, and how they could impact future reporting frameworks.

In this episode, we discuss:

• 2:26 – The significance of the GHG Protocol and the recent overhaul to its governance and standard setting process
• 8:58 – Key focus areas of the four technical working groups (Corporate, Scope 2, Scope 3, Market Instruments)
• 14:20 – Debates as to the starting point of emissions reporting: organizational boundaries
• 20:17 – Scope 3 reporting and integration into the Corporate Standard
• 24:53 – Complex judgments in reporting scope 3, category 15 (Investments): Financed emissions
• 28:41 – Scope 2 methodology updates: market-based versus location-based emissions
• 39:08 – New questions about market instruments and project-based actions
• 44:33 – Timeline for proposed updates and what stakeholders should do now

Looking for more on GHG emissions reporting?

• Watch or listen in to our recent video podcasts on GHG reporting, Sustainability now: GHG measurement made manageable and Sustainability now: GHG reporting questions answered
• Check out our GHG podcast 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

Guest: Marcin Olewinski - PwC Assurance practice partner

Host: Heather Horn - PwC National Office Sustainability and Thought Leader

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.com

We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.

In today’s episode, we discuss pro forma financial information. We break down when and why pro formas are required under SEC rules, and we discuss key considerations on preparation and presentation; we also share common pitfalls. Whether you’re dealing with an acquisition, divestiture, or capital raise, this episode brings you key insights to help you navigate the requirements for pro forma financial information.

In this episode, we discuss:

• 1:40 – Types of transactions that typically require SEC pro forma financial information
• 7:02 – “Significance” and when it triggers pro forma reporting requirements
• 10:22 – Types of filings in which pro forma financial information may be included
• 11:52 – Pro forma financial information reporting requirements
  • 12:18 – Reporting periods required
  • 15:30 – Form and content of reporting
  • 24:10 – Types of pro forma adjustments (i.e., transaction accounting, autonomous entity adjustment, management adjustment)
  • 36:06 – Prohibitions on the presentation of pro forma financial information
  • 38:25 – Other reminders, including treatment of multiple transactions and tax effects

In case you missed it – check out the other episodes in this video podcast miniseries:

• Inside SEC reporting: Capital formation
• Inside SEC reporting: Acquisitions and divestitures

Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.

About our guest

Scott Feely is a partner in PwC’s National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.

About our guest host

Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

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.com

We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments.

In this episode, we provide an update on the European Commission’s Omnibus package and what it means for sustainability reporting under the ESRS framework. From the formal delay in wave 2 and wave 3 reporting requirements to expected simplifications of ESRS standards, we explore the latest legislative and technical developments and what companies should anticipate next. Drawing on insights from the recent EFRAG meeting and our response to their request for comment, we also highlight how stakeholder feedback is shaping the evolving landscape.

In this episode, we discuss:

• 1:19 – Overview of the EU’s omnibus package and its impacts to ESRS
• 3:00 – Legislative status of the “stop the clock” proposal and next steps for the content proposal
• 15:22 – EFRAG’s “actionable levers for substantial simplification”
• 18:38 – PwC’s response to EFRAG Questionnaire for Public Feedback: ESRS Set 1 Revision
• 31:39 – Status of proposed amendments to the EU taxonomy and advice for companies during this time of change

Resources mentioned in today’s episode:

• Sustainability now: Insights from the first CSRD reports
• In search of sustainable value: The CSRD journey begins
• PwC responds to EFRAG Questionnaire for Public Feedback: ESRS Set 1 Revision

Looking for the latest developments in sustainability reporting?

• Refer to our publication on the EU Omnibus proposals along with our prior podcast episode, Sustainability now: Navigating “Omnibus” uncertainty
• Read PwC’s Sustainability reporting guide
• Check out our sustainability reporting podcast series

Guest: Diana Stoltzfus - Partner, PwC National Office

Host: Heather Horn - PwC National Office Sustainability and Thought Leader

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.com.

We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas.

In today’s episode, we discuss acquisitions and divestitures—transactions that often involve complex reporting requirements. We cover technical guidance and practical implications for a range of deal-related topics, including significance tests, carve-out financials, spin-off considerations, and more. In a deal environment that is both volatile and diverse, understanding reporting nuances is essential for staying ahead of regulatory requirements and market expectations.

In this episode, we discuss:

• 2:39 – Overview of the current M&A environment
• 6:50 – Distinctions between business acquisitions under US GAAP and SEC rules
• 9:58 – Reporting considerations for significant acquisitions, including:
  • 16:07 – Applying the three-part significance test
  • 23:20 – Requirements tied to Form 8-K, registration statements, and Form S-4
  • 31:02 – Practical M&A insights
• 38:31 – Divestiture reporting and carve-out financial statement considerations
• 49:30 – Standalone reporting for divested businesses, including spin-offs, subsidiary IPOs, and private sales.

In case you missed it – check out the first episode of this video podcast miniseries, Inside SEC reporting: Capital formation. Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.

About our guests

Scott Feely is a partner in PwC’s National Office. He has over 30 years of experience supporting clients as they address the SEC and financial reporting implications of their capital markets and merger and acquisition-related activities.

Liz Crego is a seasoned deals advisor and our US Deals Clients and Markets leader who specializes in accounting and financial reporting associated with complex global transactions, including divestitures, capital raising activities, and M&A across sectors.

About our guest host

Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

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.

Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today.

In this episode, we discuss:

• 1:19 – A refresher on the scope and objectives of the IRA
• 3:50 – How the administration change has affected clean energy projects and capital flow, including the role of new tariffs
• 14:59 – Complexities in prevailing wage, apprenticeship rules, and domestic content requirements
• 22:37 – Navigating guidance related to clean fuels and transferability of credits
• 33:33 – A look at positive outcomes like job growth, battery storage integration, and rising demand for renewables
• 33:36 – Strategic recommendations amid shifting policy, stakeholder expectations, and growing energy demands from AI

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 guest

Randa Barsoum is a tax partner specializing in federal energy tax credits, advising on Inflation Reduction Act (IRA) tax credits, cost segregations, and fixed assets. Randa specializes in energy-related tax incentives and has been instrumental in guiding clients through the complexities of new tax legislation.

About our guest host

Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, 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 Professional Practices Group within the OCA.

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.com

This episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas.

In today’s episode, we cover capital raising, one of the pillars of the SEC’s tripartite mission and a focus of the new SEC Chairman. Whether you're preparing for an IPO or navigating ongoing public company reporting, this discussion breaks down the key requirements and considerations. From SEC filing requirements to readiness, our guests share insights for companies at every stage of growth.

In this episode, we discuss:

• 1:11 – Overview of the capital markets, including IPO activity
• 4:48 – Key disclosure obligations for new public companies
• 17:47 – Overview of the IPO process (e.g., SEC reviews, confidential filings, roadshow and pricing process)
• 24:05 – Financial disclosures, interim reporting, and pro forma adjustments
• 32:36 – Public company readiness (e.g., governance, systems, investor communications)
• 36:12 – Other capital raising considerations (e.g., follow-on offerings, shelf registrations, seasoned issuer reviews)

Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.

About our guests

Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.

Mike Bellin is a PwC Deals partner who leads PwC’s US Capital Markets practice. Mike advises clients on accessing the debt and equity capital markets by providing clients with technical/project management advice on complex accounting and financial reporting issues associated with the SEC registration process, IPOs, direct listings, SPAC mergers, 144A debt and equity offerings, divestitures, spin-offs and carve-outs, and GAAP conversions.

About our guest host

Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.