Pwc's Cfodirect Podcast

GHG Protocol updates are reshaping the outlook for GHG reporting, including a move toward a consolidated corporate standard, with an exposure draft expected in 2027 and a final standard planned for 2028. This episode covers the updated roadmap and developments related to scope 2, scope 3, book-and-claim market instruments, the Land Sector and Removals Standard, and California SB 253, as well as steps companies can take now as these requirements and proposals continue to evolve.For more on GHG emissions reporting, see chapter 7 of our Sustainability reporting guide and the GHG Protocol’s GHG Protocol Corporate Suite of Standards and Guidance Update Process for the latest proposals and working group materials. For more information on California’s SB 253, see our publication, California SB 253—CARB rulemaking for 2027 and beyond.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 gue