"Disclosing Sustainability Financial Value in 10-Ks"

Tuesday, December 9, 2025

2:00 - 3:00 pm, Eastern [archive and transcript to follow]

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Arguments have raged for years about whether sustainability is "material" to corporate financial performance, spurring the concept of "double materiality" that adds ambiguity to the question. Financial reporting in the U.S. remains firmly grounded in financial materiality, muting reporting of sustainability value/returns in regulatory filings. This, in turn, has investors, asset managers, ratings agencies and regulators applying their own assumptions and methodologies to convert sustainability operational metrics to financial value. Further, this feeds anti-ESG activists and public policy. Reporting companies no longer control their narrative. It is time to take another look at reporting sustainability value in 10-Ks/Qs. This PracticalESG.com webcast is being co-streamed to our TCC audience. CLE credit is not available.

Dan Goelzer, Retired Partner, BakerMcKenzie and former Board Member of the Public Company Accounting Oversight Board
Rich Goode, Principal, ESG Services, PwC
Kristina Wyatt, CSO, Persefoni, former SEC Counsel
Maia Gez, Head of Public Company Advisory Group, White & Case LLP
Daniel Aronson, Founder & CEO, Valutus

Topics include:

Setting the Baseline: U.S. SEC Reporting Basics, Including "Materiality" and Managerial v. Financial Accounting
What Companies Are Doing Now - Informal Reporting, Results from PESG Compendium
Where Sustainability Generates Meaningful Business Value - Double v Financial Materiality, Managerial Accounting v Financial Accounting
Why Companies Should Report Sustainability Value in 10-K/Q - Formalize Reporting to a Single, Credible Standard (Financial Accounting v. Non-Financial Framework), Eliminate Question of Materiality (Financial v. Operational Metrics), Control the Narrative, Meet Investor Needs, Take Conversation Away from Anti-ESG, Defend Budget and Jobs
Barriers: Accounting Topics, Lack of Data (Attribution of Material Financial Matters To Sustainability Initiatives), Inadequate Controls on Sustainability Data/Reporting, Fear of risk, Corporate Inertia
Fighting No: How to Make Your Case for Reporting Sustainability Value in 10-K/Q

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