The SEC’s sweeping climate-related disclosure proposal released in March 2022 continues to be a focal point for companies and investors as stakeholders anticipate what may be included in the final release, and perhaps even more importantly, when the new rules will go into effect. Notwithstanding this pending proposal, registrants need to ensure that the SEC’s existing long-standing climate-related disclosure requirements are fully embraced in the upcoming reporting cycle.

In this episode, Heather Horn, host of our podcast series, brings you an audio version of our publication that analyzes climate disclosures in the most recent annual SEC filings from the S&P 100. In this audio recording, you’ll hear:

• 1:16 - A recap of current climate disclosure requirements
• 3:42 - An overview of our analysis of the climate disclosures of the S&P 100
• 5:54 - The six topics we identified as recurrent themes across climate disclosures
• 9:53 - A summary of the prevalence of disclosures regarding climate-related targets and goals
• 12:30 - Reminders on the importance of preparing 2023 filings with the SEC’s focus on climate in mind

Refer also to the print version, Today's SEC climate disclosures - how do you measure up?. Also, register for our Q1 2023 Quarterly ESG webcast on February 16 or March 1, 2023.

Heather Horn is PwC’s National Office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.

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