Sustainability now: GHG reporting trends and challenges

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

Greenhouse gas (GHG) reporting continues to evolve, with companies facing increasing complexity in navigating frameworks, data quality, and materiality. In this episode, we explore recurring themes and practical challenges in GHG disclosures—from organizational boundaries to the role of renewable energy credits (RECs)—with insights from our specialists deeply engaged in global sustainability reporting.

In this episode, we discuss:

• 1:22 – GHG reporting landscape and regulatory shifts
• 5:01 – Materiality, alignment with financial reporting, and minimum boundaries
• 23:48 – Organizational boundaries and key decisions companies are facing
• 31:35 – Scope 2 renewable energy certificates: timing, location, and use
• 43:00 – Systems, tools, and data quality, including preparing for reporting and assurance

Looking for more on GHG and sustainability reporting?

• Sustainability now: Inside the GHG Protocol’s scope 3 update
• Sustainability now: A primer on California climate reporting
• Other episodes in our sustainability reporting podcast series
• GHG Protocol announces Scope 2 Public Consultation
• PwC’s Sustainability reporting guide

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About our guests

Marcin Olewinski is a PwC Assurance practice partner with 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. He’s focused within the National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.

Colin Powell PwC Canada’s Technical Net Zero Leader, specializes in GHG quantification, life cycle assessment, target setting, and decarbonization strategies. Colin is a Professional Engineer with a PhD in wastewater treatment modeling and has helped companies measure over 1 billion tonnes of GHG emissions while advising global clients on decarbonization. He sits on the GHG Protocol’s Scope 3 Working Group, shaping global standards.

About our host

Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. She's also part of PwC’s global sustainability leadership team.

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

Chapters

• 1:22 GHG reporting landscape and regulatory shifts
• 5:01 Materiality, alignment with financial reporting, and minimum boundaries
• 23:49 Organizational boundaries and key decisions companies are facing
• 31:35 Scope 2 renewable energy certificates: timing, location, and use
• 43:00 Systems, tools, and data quality, including preparing for reporting and assurance