The SEC has released a proposal to promote consistent, comparable, and reliable ESG disclosures by investment funds and advisors. This week, Heather Horn was joined by Pete Driscoll, a partner in PwC’s National Office and former SEC Director of Examinations, to review and discuss important considerations on the proposal.In this episode, you will hear:1:14 - A broad introduction to recent SEC proposals impacting investment funds and advisors6:48 - An overview of the types of funds impacted by the proposal16:55 - A summary of the proposed disclosure requirements27:54 - Initial reactions from impacted funds and the expected challenges of meeting the proposed requirements35:56 - Advice on what impacted funds should start thinking about nowWant to learn more about this proposal? Refer to the SEC’s proposed rule and related fact sheet or read our In brief. Pete Driscoll is a partner in PwC’s National Office focusing on SEC regulations, reporting, and compliance. Prior to his role at PwC, Pete held several roles at the SEC, including Director of the Division of Examinations and Chief Risk and Strategy Officer.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.