Pwc's Cfodirect Podcast

The European Union (EU) has ushered in a new era of sustainability reporting, as the Corporate Sustainability Reporting Directive (CSRD) is now effective. With impacts to both EU and non-EU headquartered companies, now is the time to understand the reporting requirements of this sweeping new regulation. Continuing our miniseries focused on the essentials of the CSRD, this week we discuss options a company may have in its approach to reporting. In this episode, Heather welcomes back Emily Kirsch, director in PwC’s sustainability practice, to share practical considerations in a company’s determination of the most effective reporting approach for its organization. In this episode, you’ll hear discussion of:5:03 - Scope requirements under the CSRD7:37 - Available reporting exemptions 11:46 - Initial considerations for deciding the level of reporting, and whom to involve16:19 - How to consider data availability, IT systems, and organizational structure23:27 - Timing of reporting deadlines and phase-in reliefs for