Pwc's Cfodirect Podcast

Sustainability disclosure regulations around the world are evolving rapidly, and as this reporting begins to proliferate, so does the potential for a mismatch between the expectations of investors and other stakeholders compared with the reality of what’s actually happening.Are there expectation gaps in sustainability reporting, and if so, what are they? This week, Heather Horn was joined by Gilly Lord, PwC’s Global Leader for Public Policy and Regulatory Affairs, to discuss the current global regulatory landscape, the evolving sustainability reporting ecosystem, and the importance of regulators and other ecosystem participants finding common ground in the areas that matter most for reliable sustainability reporting.In this episode, you’ll hear discussion of:2:20 - Sustainability expectation gaps - what are they?14:24 - How the breadth of sustainability reporting is partially responsible for expectation gaps25:50 - How assurance standards are evolving, and what elements of future standards may help to address