Pwc's Cfodirect Podcast

Certain non-EU groups may not be in scope of ESRS but will need to comply with new EU reporting standards that are under development now (draft ESRS-40a). Reporting will begin with financial year 2028 for reporting in 2029. This episode examines the proposed scope and reporting choices in the draft 40a standards, including the focus on material impacts and the option to limit certain disclosures to EU-related impacts. We also share insights on steps companies can take now as the standards are being developed.For more on the proposed EFRS-40a standards, see our publication ESRS-40a—EFRAG proposes standards for non-EU groups.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 guestDiana Stoltzfus is a partner in PwC’s National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings and policy development, and implementation related to significant