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Greenhouse gas (GHG) emissions reporting is central to sustainability disclosures—and measuring those emissions accurately is critical to transparent reporting. In this episode, we walk through PwC’s five-step process for GHG reporting, with a deep dive into measurement approaches across scope 1, 2, and 3 emissions.
In this episode, we discuss:
- 1:40 – PwC’s 5-step process for GHG emissions reporting
- 6:43 – Scope 1 emissions: direct and indirect measurement methodologies
- 13:56 –Scope 2 emissions: market-based versus location-based methods
- 33:17 – Scope 3 emissions: minimum boundaries and measurement approaches for upstream and downstream emissions
- 50:24 – Key takeaways on measuring emissions based on practical experience
Looking for more on GHG emissions reporting?
- Check out our GHG miniseries, Talking GHG, along with other Sustainability now episodes
- Read Chapter 7 of PwC’s Sustainability reporting guide, Greenhouse gas emissions reporting
- Follow our series and subscribe to our weekly newsletter to stay in the loop
About our guest
Marcin Olewinski is a PwC Assurance practice partner, with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG.
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 us_podcast@pwc.com.
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