Katie DeKaiser
Director in PwC's Global Corporate Reporting Services team specializing in sustainability reporting, providing expertise on ISSB, IFRS S1/S2, GHG Protocol and ESRS developments.
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Feb 24, 2026 • 26min
February 2026: Sustainability Reporting Update
Katie DeKaiser, Director in PwC's Global Corporate Reporting Services team who specializes in sustainability reporting. She discusses targeted IFRS S2 amendments for financed emissions and industry disaggregation. She covers the ISSB's move on nature (BEES) to standard‑setting and key technical issues. She also reviews GHG Protocol scope 2 updates and the revised, streamlined ESRS and its new reporting reliefs.
