Pwc's Cfodirect Podcast

A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.comIn this episode, host Heather Horn is joined by Colin Powell, a PwC Canada partner and member of the GHG Protocol’s Scope 3 Standard Technical Working Group. They discuss key areas for change under consideration, including minimum boundaries and data quality disclosures, as well as what these updates could mean for the future of sustainability reporting. In this episode, we discuss:1:12 – Overview of the Scope 3 Technical Working Group and the current areas of focus12:36 – Minimum boundaries, data quality, and feasibility30:39 – Category 15 (Investments), plus facilitated and insurance emissions35:55 – Timeline for the revised Scope 3 Standard and why companies should engage now44:56 – Final takeaways on the evolving scope 3 landscapeAt the time of recording, the GHG Protocol exposure drafts on scope 2 had not yet been released. Check out GHG Protocol announces Scope 2 Public Consultations for more information.Looki