Pwc's Cfodirect Podcast

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com.In this episode, we explore the latest on potential GHG Protocol revisions, including revisiting proposed changes to the Scope 3 Standard and how key decisions are taking shape in the process. We discuss updates to organizational boundaries, materiality thresholds, and new scope 3 categories plus the potential implications of the newly released land sector and removals standard. In this episode, we discuss:1:43 – Key updates on the Corporate Standard and Scope 3 Standard revision process12:19 – The introduction of Category 16 (Other value chain emissions) and related challenges17:09 – Minimum boundaries and expanding expectations for value chain emissions21:15 – Scope 3 data quality, disaggregation, and disclosure proposals26:01 – Scope 3 category 15 (Investments) and alignment with PCAF methodologies30:21 – Clarifying scope 3 category 10 (Processing of sold products) and category 11 (Use of sold products)36:21 – A