With a multitude of ESG disclosure and reporting requirements coming into play around the world, it’s easy to begin viewing sustainability as nothing more than a compliance and reporting obligation – something that must be done but that doesn’t actually create value.But what if that perspective is limited? This week, Heather Horn was joined by Jamie Gamble, PwC managing director, to discuss how leading companies and their boards are viewing sustainability as an opportunity to reflect on the issues that are core to their businesses’ value creation – and integrating these issues into their strategies to create sustainable, long-term value. This is what Jamie calls “sustainable value governance.”In this episode, you’ll hear discussion of:3:20 - The marketplace factors driving demand for sustainable progress6:30 - How investors and other stakeholders are beginning to understand the long term value embedded in ESG issues14:54 - A four-part framework for sustainable value governance28:20 - How robust reporting for the board supports companies in making progress on the issues that drive sustainable value36:40 - How and why the finance function is playing a central role in the company’s sustainability policy setting and reporting42:46 - The benefits that accrue to companies from having a clear, consistent process for identifying the sustainability issues that are relevant for their businessWant to hear more from Jamie? Listen to his previous podcast on governance in the SEC’s climate disclosure proposal.Jamie Gamble is a managing director in PwC's Trust Solutions practice with over 25 years of experience focused on corporate governance, cybersecurity, workforce, and ESG-related issues. Before joining PwC, he was a litigation partner at a major law firm.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. 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.