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Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today.

In this episode, we discuss:

• 1:19 – A refresher on the scope and objectives of the IRA
• 3:50 – How the administration change has affected clean energy projects and capital flow, including the role of new tariffs
• 14:59 – Complexities in prevailing wage, apprenticeship rules, and domestic content requirements
• 22:37 – Navigating guidance related to clean fuels and transferability of credits
• 33:33 – A look at positive outcomes like job growth, battery storage integration, and rising demand for renewables
• 33:36 – Strategic recommendations amid shifting policy, stakeholder expectations, and growing energy demands from AI

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About our guest

Randa Barsoum is a tax partner specializing in federal energy tax credits, advising on Inflation Reduction Act (IRA) tax credits, cost segregations, and fixed assets. Randa specializes in energy-related tax incentives and has been instrumental in guiding clients through the complexities of new tax legislation.

About our guest host

Guest host Diana Stoltzfus is a partner in the National Office who helps to shape PwC’s perspectives on regulatory matters, responses to rulemakings, policy development, and implementation related to significant new rules and regulations. Prior to rejoining PwC, Diana was the Deputy Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC where she led the activities of the Professional Practices Group within the OCA.

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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A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com

This episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas.

In today’s episode, we cover capital raising, one of the pillars of the SEC’s tripartite mission and a focus of the new SEC Chairman. Whether you're preparing for an IPO or navigating ongoing public company reporting, this discussion breaks down the key requirements and considerations. From SEC filing requirements to readiness, our guests share insights for companies at every stage of growth.

In this episode, we discuss:

• 1:11 – Overview of the capital markets, including IPO activity
• 4:48 – Key disclosure obligations for new public companies
• 17:47 – Overview of the IPO process (e.g., SEC reviews, confidential filings, roadshow and pricing process)
• 24:05 – Financial disclosures, interim reporting, and pro forma adjustments
• 32:36 – Public company readiness (e.g., governance, systems, investor communications)
• 36:12 – Other capital raising considerations (e.g., follow-on offerings, shelf registrations, seasoned issuer reviews)

Be sure to follow this podcast on your favorite podcast app and subscribe to our weekly newsletter for the latest thought leadership.

About our guests

Ryan Spencer is a partner at PwC's National Office specializing in SEC financial reporting. He has over 25 years of experience serving clients and is a frequent contributor to PwC’s publications and communications.

Mike Bellin is a PwC Deals partner who leads PwC’s US Capital Markets practice. Mike advises clients on accessing the debt and equity capital markets by providing clients with technical/project management advice on complex accounting and financial reporting issues associated with the SEC registration process, IPOs, direct listings, SPAC mergers, 144A debt and equity offerings, divestitures, spin-offs and carve-outs, and GAAP conversions.

About our guest host

Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.

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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As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emerging trends, surprising gaps, and what these insights mean for companies yet to report.

In this episode, we discuss:

• 01:47 – Overview of PwC’s analysis of 250+ CSRD reports
• 04:29 – Key findings: variability in disclosures and early trends
• 08:49 – Most common material topics and sector-specific patterns
• 18:35 – Entity-specific disclosures: cybersecurity, AI, and tax
• 24:44 – Climate reporting practices and assurance observations
• 33:26 – Practical guidance for companies preparing to report under CSRD

For more on PwC’s analysis of 250 corporate sustainability statements, see our publication In search of sustainable value: The CSRD journey begins.

Looking for more on the investor survey referenced in today’s podcast? Check out PwC’s 2024 Global Investor Survey and PwC’s global investor survey: What’s top of mind for 2025?

About our guest

Nadja Picard is PwC’s Global Reporting Leader. In this role, she leads PwC’s global initiative to help clients transform their corporate reporting to meet investor and stakeholder demands for trusted and assured reporting beyond financial reporting. Nadja also advises companies on the accounting, corporate reporting, and investor relations requirements in advance of capital markets transactions, especially IPOs.

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.