PwC's accounting podcast

• Sustainability now: Inside the GHG Protocol’s Scope 2 changes

  A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comThe GHG Protocol has released its long-awaited proposed updates to the Scope 2 Guidance. In this episode, we highlight the key changes in the exposure draft, including proposed revisions to location-based and market-based reporting, hourly matching, emission factor hierarchies, and more. We also explore what these developments could mean for companies and how stakeholders can participate in the revision process.In this episode, we discuss:2:49 – Redefining the purpose for location-based and market-based reporting5:33 – The importance of the decision-making criteria6:56 – New emission factor hierarchy for location-based reporting14:30 – Shift toward hourly matching in the market-based method21:53 – Deliverability criteria and implications for renewable energy credits26:19 – Residual mix and fossil-only defaults for unclaimed energy32:45 – How companies can share feedback and next steps for the Scope 2 guidanceFor more on the GHG Protocol’s exposure draft, see our publication, GHG Protocol announces Scope 2 Public Consultation, which was updated to indicate that the public consultation deadline was extended to January 31, 2026.Check out our previous episodes for more on the GHG Protocol and GHG reporting:Sustainability now: Modernizing the GHG ProtocolSustainability now: Inside the GHG Protocol’s scope 3 updateSustainability now: GHG reporting trends and challengesLooking 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 guestColin Powell is PwC Canada’s Technical Net Zero Leader. His work focuses on GHG quantification, life cycle assessment, target setting, and decarbonization strategies. He has helped companies measure over 1 billion tonnes of emissions and previously worked as a consultant supporting global clients in decarbonization. Colin sits on the GHG Protocol’s Scope 3 Working Group, helping shape updates to global standards. He is also a Professional Engineer (Ontario) with a PhD in wastewater treatment modeling.About our hostHeather Hornis 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 [email protected] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• SEC now: 2025 comment letter trends on transactions

  We continue our SEC-focused series with a discussion on transaction-related matters, including IPOs, mergers and acquisitions, spinoffs, and divestitures. Our guests share insights into the SEC preclearance process and common SEC comment letter themes. Getting ahead of these issues can help avoid delays that may significantly impact deal timing and disclosures.In this episode, we discuss:3:56 – Overview of 2025 IPO and M&A market activity7:08 – SEC preclearance process and common issues19:59 – Typical transaction filing review comment letter themes32:49 – Final takeaways on anticipating and addressing SEC commentsFor more information:Going for a spin: Accounting and reporting for spinoffsFinancial statement presentation guideBusiness combinations guideIn case you missed it, check out the previous episodes in this SEC-focused series: SEC now: Today’s landscape and recent developmentsSEC now: Non-GAAP 2025 comment letter trendsFor more on the SEC, listen to our recent episode on frequency of reporting, SEC to revisit quarterly reporting: Pros, cons, and what’s ahead. Also, check out our SEC reporting series from earlier this year where we take a “back to basics” look at key reporting areas:Inside SEC reporting: Capital formationInside SEC reporting: Acquisitions and divestituresInside SEC reporting: Pro forma financial informationInside SEC reporting: Form 8-K (current report)Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guests, Katie Driessen, a partner in PwC’s National Office who assists companies with complex accounting and financial reporting issues related to capital markets transactions and Scott Feely, a PwC National Office Deputy Chief Accountant with 30 years of experience supporting clients.About our guest host, Kyle Moffatt, PwC’s Professional Practice leader who guides teams partnering with regulators and delivering influential thought leadership and educational materials.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• SEC now: Non-GAAP 2025 comment letter trends

  We continue our SEC-focused series with an episode on non-GAAP financial measures, commonly used by companies to supplement their financial statements and provide investors with a deeper understanding of their performance or financial condition. Given their importance, it’s been a top focus area for the SEC staff over the last several years, and we expect that trend to continue. We highlight common comment letter themes and share practical guidance for year-end reporting and comment letter responses.In this episode, we discuss:2:17 – Overview of non-GAAP measures 6:20 – SEC comment letter trends and recurring issues23:15– Possible shifts in focus under the new SEC administration27:35 – Year-end reminders and best practices for responding to SEC commentsIn case you missed it, check out our first episode in this SEC-focused series: SEC now: Today’s landscape and recent developments.For more on the SEC, listen to our recent episode on frequency of reporting, SEC to revisit quarterly reporting: Pros, cons, and what’s ahead. Also, check out our SEC reporting series from earlier this year where we take a “back to basics” look at key reporting areas:Inside SEC reporting: Capital formationInside SEC reporting: Acquisitions and divestituresInside SEC reporting: Pro forma financial informationInside SEC reporting: Form 8-K (current report)Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.Our guests are Kevin Vaughn, a PwC National Office partner specializing in SEC reporting matters, and John Ly, a PwC National Office managing director within the SEC & Capital Markets group.Our host is Kyle Moffatt, 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. Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• Sustainability now: Rethinking energy cost

  The levelized cost of electricity (LCOE) is a widely-cited metric used to compare the cost of energy from different power sources—but it’s often misunderstood and misused. This week, host Heather Horn is joined by Karl Hausker, Senior Fellow at the World Resources Institute’s Polsky Center for the Global Energy Transition, to cover what LCOE really measures, why it’s not the full story, and how it fits into the broader effort to decarbonize the power sector. Together, they explore what companies and regulators should consider when evaluating clean energy investments and transition plans.In this episode, we discuss:5:23 – What LCOE measures—and what it misses11:29 – Why LCOE shouldn’t drive policy decisions25:20 – Implications for companies and scope 2 emissions31:41 – The future energy mixAs referenced in this episode, explore Karl Hausker’s companion slides for more information.At 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 Consultation for more information.Looking for more on GHG and sustainability reporting?CARB releases draft emissions reporting templateSustainability now: Inside the GHG Protocol’s scope 3 updatePwC’s Sustainability reporting guideAbout our guestDr. Karl Hausker is a Senior Fellow in the WRI Polsky Center for the Global Energy Transition. He leads analysis and modeling of climate mitigation, electricity market design, and the social cost of carbon. He testifies before Congress, lectures widely on deep decarbonization, and served as an expert reviewer for Sixth Assessment Report of the Intergovernmental Panel on Climate Change.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. 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] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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• SEC now: Today’s landscape and recent developments

  In this episode, we kick off a new SEC-focused series with an overview of current developments shaping SEC reporting. Our guests unpack recent leadership changes, the evolving rulemaking agenda, reporting themes, and key trends in SEC comment letters.In this episode, we discuss:1:54 – SEC leadership updates8:31 – Rulemaking agenda and expected priorities15:29 – Rulemaking challenges: staff capacity and shutdown constraints18:27 – Government shutdown effects on IPOs and the SEC review process24:09 – SEC comment letter themes and focus areasFor more, listen to our recent episode on frequency of reporting, SEC to revisit quarterly reporting: Pros, cons, and what’s ahead. Also, check out our SEC reporting series from earlier this year where we take a “back to basics” look at key reporting areas:Inside SEC reporting: Capital formationInside SEC reporting: Acquisitions and divestituresInside SEC reporting: Pro forma financial informationInside SEC reporting: Form 8-K (current report)Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsScott Feely is a PwC National Office Deputy Chief Accountant. 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.Lindsay McCord is a PwC National Office partner specializing in matters related to the SEC and the capital markets. Prior to joining PwC, Lindsay spent over 15 years at the SEC, most recently as the Chief Accountant in the Division of Corporation Finance. In this role, Lindsay led an accounting team in providing technical accounting and reporting support to the Division, including SEC rulemaking, interpretation, and guidance.About our guest hostKyle 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 [email protected] you enjoy this episode? Text us your thoughts and be sure to include the episode name.

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