Sustainability now: Transition plans meet business strategy

PwC's accounting podcast

In this episode, host Heather Horn sat down with Mardi McBrien, Senior Director at the World Business Council for Sustainable Development (WBCSD), during New York Climate Week to discuss the evolving world of sustainability reporting. The conversation covers how companies are navigating fragmented frameworks, the growing importance of transition plans, and the movement toward greater simplification and integration of reporting.

In this episode, we discuss:

• 1:15 – The role of the WBCSD and the focus on corporate performance
• 7:24 – Challenges companies face in a compliance-driven reporting environment
• 12:28 – Breaking down silos across functions and topics and integrating sustainability into strategy
• 24:15 – Transition plans and the credibility of business strategies
• 29:00 – Global baseline progress and alignment across reporting frameworks
• 41:22 – Key themes from the New York Climate Week

As mentioned in today’s podcast, check out When less equals more: rethinking sustainability reporting for insights from the roundtable discussion on the sustainability reporting landscape hosted by the WBCSD, London Stock Exchange Group, and Principles for Responsible Investment.

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About our guest

Mardi McBrien is Senior Director, Enhancing Transparency, Corporate Performance & Accountability (CP&A) at the World Business Council for Sustainable Development. Mardi leads the Enhancing Transparency Track, a key initiative that supports members in navigating complex regulatory developments, delivering transparent and decision-useful reporting, and fostering long-term value creation. Mardi brings a wealth of expertise with over 15 years of leadership in sustainability disclosure and reporting. Most recently, she served as the Chief of Strategic Affairs and Capacity Building at the IFRS Foundation.

About our host

Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to [email protected]

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فصول

1. Sustainability now: Transition plans meet business strategy (00:00:00)

2. The role of the WBCSD and the focus on corporate performance (00:01:15)

3. Challenges companies face in a compliance-driven reporting environment (00:07:24)

4. Breaking down silos across functions and topics and integrating sustainability into strategy (00:12:28)

5. Transition plans and the credibility of business strategies (00:24:15)

6. Global baseline progress and alignment across reporting frameworks (00:29:00)

7. Key themes from the New York Climate Week (00:41:22)