February 2026: Sustainability Reporting Update

In this episode of IFRS Talks, we cover the latest ISSB developments, including the targeted amendments to IFRS S2 and progress on the biodiversity, ecosystems and ecosystem services (BEES) standard‑setting project. Topics covered also include brief updates on the GHG Protocol and the revised European Sustainability Reporting Standards (ESRS). Find out more at PwC’s IFRS Talks homepage

In this month’s episode, Anu Pandya is joined by Stefan Schoenmakers and Scott Bandura to explore new illustrative examples from the IASB which clarify how entities should navigate disclosing uncertainties in financial statements. Find out more at PwC’s IFRS Talks homepage 

In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the November 2025 IFRS Interpretations Committee meeting. The new presentation and disclosure Accounting Standard, IFRS 18, was among the topics discussed.

How are foreign exchange differences on intragroup monetary assets and liabilities classified under IFRS 18? And does an electricity retailer obtain substantially all the economic benefits from the use of a battery in an offtake arrangement? In this month’s episode, Anu Pandya is joined by Gary Berchowitz for an overview of the topics discussed at the September 2025 IFRS Interpretations Committee meeting as well as Gary’s aspirations as he joins the Committee. Find out more at PwC’s IFRS Talks homepage

Dive into the Decoding IFRS 18 podcast series with Episode 1 for an introduction to the new IFRS Accounting Standard set to redefine financial performance reporting. Anu Pandya is joined by Katja van der Kuij and Tanya van Eyk who lead PwC’s IFRS 18 accounting working group. Find out more at PwC’s IFRS Talks homepage. 

In this episode, Anu Pandya is joined by Katie DeKeizer to explore proposed amendments and educational material published by the ISSB. Find out more at PwC’s IFRS Talks homepage 

Reflections on six years as an IFRS Interpretations Committee member and more. In this month’s episode, Anu Pandya is joined by Karsten Ganssauge for an overview of the topics discussed at the June 2025 IFRS Interpretations Committee meeting as well as Karsten’s reflections at the end of his term as an IFRS Interpretations Committee member. Find out more at PwC’s IFRS Talks homepage

In this episode of IFRS Talks, we explore how global tariffs and economic uncertainty can affect covenant compliance. We will explore the Amendments to IAS 1 on non-current liabilities with covenants and discuss how these changes affect financial reporting. Anu Pandya is joined by Olaf Pusch and Gerda Burger from our Global Corporate Reporting Services team, who will provide valuable insights for navigating these challenges.   Find out more at PwC’s IFRS Talks homepage.

The IASB issued targeted amendments to IFRS 9 relating to the date of recognition and derecognition of financial assets and financial liabilities.  In this episode, Anu Pandya is joined by Claire Howells and Chris Raftopoulos, corporate treasury experts in PwC UK, to discuss how these amendments impact how entities account for cash transfers using common payment methods.    Find out more at PwC’s IFRS Talks homepage. 

Sustainability reporting is a vast and evolving area. PwC’s Sustainability Reporting Guide (SRG) serves as a compendium of the reporting requirements under the sustainability frameworks expected to have the broadest impact globally, including ESRS, IFRS® Sustainability Disclosure Standards, and the SEC Climate disclosure rules. We are joined by Katie Woods, from PwC’s Global CRS Sustainability Reporting team and one of the authors of the SRG. Find out more at: https://viewpoint.pwc.com/dt/gx/en/pwc-ifrs-talks/PwC-IFRS-talks/Listen-to-the-latest-episode.html