In our Finance 2025 podcast series, we give listeners insight into the future of finance and the evolutionary road to get there. We’re asking: what will the modern finance organization look like in the year 2025?This week, Heather Horn was joined by David Shebay, a partner in PwC’s Consulting Solutions practice, and Brigham McNaughton,  a managing director in PwC’s ESG practice, to discuss how leading organizations are evolving their finance functions to respond to the challenges of ESG reporting.In this episode, you will hear:3:23 - How to identify your current state of ESG reporting readiness, and the importance of an implementation strategy to keep you outcome-oriented9:54 - How to look at reporting from the stakeholder’s perspective13:24 - The role that investors have had in enhancing incremental disclosures, and how the SEC is responding to investor demands17:52 - How ESG factors are influencing the overall mainstream credit process23:37 - How the demand for ESG measures is impacting internal reporting, and the implications for the finance function35:21 - Key changes needed from a process, controls, and technology perspective, and final adviceWant to learn more? Listen to some of our previous podcasts that cover the current finance transformation landscape, and hear an overview of upcoming ESG rules in Talking ESG: Demystifying the reporting landscape.David Shebay is a partner in PwC’s Consulting Solutions practice, focused on serving clients in the US energy and chemicals sectors. David’s work includes CFO advisory, modern finance, and the intersection of ESG with finance and systems transformation. Prior to joining PwC, David served as CFO of a managed IT services company.Brigham McNaughton is a managing director in PwC’s ESG practice. He has served global clients in a range of industries including utilities, automotive, and financial services, advising on core ESG strategy development and stakeholder engagement. Brigham has worked closely with the Sustainability Accounting Standards Board (SASB) on a variety of reporting initiatives.Heather Horn is PwC’s National Office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 30 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.