PwC's accounting podcast

How are companies putting sustainability into practice to create business value? Nicole Vadori, Head of Enterprise Sustainability at TD Bank Group, shares her perspectives and experiences on integrating sustainability into business priorities, building stakeholder trust, and identifying risks and opportunities. Drawing on examples from her experience, we explore the role of sustainable finance, double materiality assessments, and sustainability capabilities in addressing emerging issues such as responsible AI.
Key topics and timestamps
1:27 — From corporate values to business value
6:11 — Building stakeholder trust through responsible business practices
9:30 — Aligning sustainability priorities with business strategy
12:03 — Using double materiality to identify risks and opportunities
14:12 — Putting sustainable finance into practice
167:11 — Applying sustainability capabilities to emerging risks, including responsible AI
Additional resources
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
Nicole Vadori is Vice President and Head of Enterprise Sustainability at TD Bank Group, where she focuses on integrating sustainability into the business to support growth and resilience. As a Professional Engineer, Nicole’s experience spans environmental strategy, sustainable finance, climate-related risk, and the transition to a lower-carbon economy. 
About our guest host
Diana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant new rules and regulations. She is also one of the firm’s technical experts on sustainability reporting. 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 OCA’s Professional Practices Group.
Transcripts
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While relatively few new accounting standards have been issued this year, the FASB has been busy, with several proposals expected before year end and other projects underway. We discuss key projects on the FASB's agenda, potential changes to US GAAP, and why companies should be paying attention during the development phase. We also explore how companies can get involved and provide feedback during the standard setting process.
Key topics and timestamps
2:24 – Cash equivalents, stablecoins, and disclosures
5:53 – Equity-linked instrument classification
10:58 – Equity method of accounting
15:52 – Debt modifications and extinguishments
22:06 – Goodwill impairment testing
25:21 – Fair value and contractual sale restrictions
26:00 – Transferable tax credits
27:34 – Business combinations and asset acquisitions
30:42 – Potential changes to the statement of cash flows
32:06 – Data infrastructure investments
33:16 – How companies can engage in FASB standard setting
Additional resources
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About our guests
Bret Dooley is a PwC National Office Deputy Chief Accountant who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. In his role, Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters. 
Jay Seliber is a partner in PwC’s National office. He leverages over 35 years of experience to help clients with their most complex accounting matters, particularly in the areas of mergers and acquisitions, consolidation, divestitures, revenue recognition, investments, restructurings, impairments, stock compensation, earnings per share, and financing transactions.
About our guest host
Angela Fergason is PwC’s standard setting leader, managing PwC’s strategy for engaging in accounting standard setting activities. A partner in PwC’s National Office, Angela is an experienced consultant on technical accounting and financial reporting matters, specializing in revenue recognition, employee compensation, and emerging issues impacting the technology industry. 
Transcripts
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.
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Sustainability strategies are evolving as companies focus on protecting margins, building resilience, and identifying opportunities for growth. We discuss how companies can drive business value by embedding sustainability into business strategy, connecting sustainability initiatives to financial outcomes, and using data to guide business decisions.
Key topics and timestamps
1:31 — Embedding sustainability into business strategy
10:06 — Quantifying the financial impacts of sustainability risks and opportunities
14:19 — Climate risk, supply chain resilience, and business strategy
19:38 — Using sustainability information to inform business decisions
22:32 — AI’s sustainability impacts and responsible use
For more on sustainability and business strategy, check out our Sustainability News Brief.
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About our guest
Lynne Baber is PwC’s Global Sustainability Leader. She works with the PwC Global Sustainability Leadership Team to deliver PwC’s ambition to be the leading business adviser on sustainability issues, grounded in PwC’s client-centric, business-first approach. She provides support and advice to the PwC network on how to integrate sustainability factors with the broader business to both protect and create value. As well as this strategic advisory role, Lynne is PwC's Global Corporate Sustainability Leader, advancing PwC's own sustainability actions and commitments.
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
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 
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Software and software-as-a-service (SaaS) companies are navigating accounting questions as AI technologies become part of their products and development processes. We discuss how companies can apply existing accounting guidance to new revenue recognition questions involving software licenses, SaaS, AI-enabled services, and commercial arrangements. Our guests also discuss capitalizing and classifying software development costs.  
Key topics and timestamps
1:47 — Software licenses versus software-as-a-service
8:36 — AI-enabled services and revenue recognition
15:37 — Reseller arrangements and principal versus agent considerations
19:50 — Customer-vendor arrangements and consideration payable to a customer
23:56 — Minimum spend commitments and performance obligations
28:00 — AI costs and software capitalization
Additional resources
For more information see our publications:
Accounting for the cost of AI tools used in software development
Revenue recognition: A Q&A guide for software and SaaS entities
Software costs guide
Additionally, follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay informed.
About our guests
Angela Fergason is a partner in PwC's National Office. Her areas of specialty include revenue recognition, accounting for employee compensation arrangements, and other accounting and reporting issues impacting the technology industry. Angela is also PwC's standard setting leader, managing PwC's participation in the accounting standard setting process. 
Mike Coleman is a partner in PwC's National Office who specializes in accounting for revenue and software arrangements and has served technology clients for much of his career. In addition, Mike has represented the firm on the AICPA Software Task Force.
About our guest host
Pat Durbin is a PwC National Office Deputy Chief Accountant. 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
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 
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Geopolitical shifts are reshaping infrastructure decisions as companies navigate growing demand for AI and data centers, energy constraints, global supply chain dependencies, and climate-related pressures. We discuss how these interconnected forces are creating strategic vulnerabilities and critical dependencies—and how companies can build resilience while identifying opportunities in an evolving global environment.
Key topics and timestamps
1:45 — Geopolitics and infrastructure strategy 
6:29 — AI, data centers, and global dependencies 
11:12 — Power grid challenges and energy demand 
17:59 — Identifying strategic vulnerabilities 
22:47 — Balancing sustainability and energy security 
29:16 — A framework for board-level risk oversight
34:04 — Turning geopolitical risk into opportunity
For more details on geopolitics and infrastructure, check out these other publications:
Climate Week 2026 recap: Key takeaways from the conversations happening on the ground
Managing geopolitical risk in a more turbulent world — 7 things to consider
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
Craig Stronberg is the Senior Director of PwC Intelligence. He works for PwC leaders, enabling decision confidence about how geopolitics impacts business strategy and investment. He leads the geopolitical capability for PwC Intelligence, spearheading a team of analysts that provide global intelligence to key stakeholders. In addition, he is the primary geopolitical risk advisor to PwC leadership and the PwC board of directors.
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
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.