Pwc's Cfodirect Podcast

The revised European Sustainability Reporting Standards (ESRS (2026)) introduce significant revisions, simplifications, clarifications, and new reporting reliefs for companies reporting—or preparing to report—under the CSRD. This episode discusses the European Commission’s July 2026 revisions, including changes to the materiality assessment, more flexibility to entities in relation to GHG emissions reporting, anticipated financial effects, and phase-in provisions. It also explains the reporting choices and reliefs available.For more on the revised ESRS, see our publication ESRS (2026)—a deep dive into the revised standards.Looking for the latest developments in sustainability reporting? Follow this podcast on your favorite podcast app and subscribe to our weekly newsletter to stay in the loop.About our guestsKatie Woods is a senior director in PwC's Global Corporate Reporting Services - Sustainability group advising on sustainability and international accounting standards. Katie specializes in the new an