PricewaterhouseCoopers International Limited

EU Legislative Interests

At PwC, we find it important to play a constructive role in the debates shaping auditing, corporate reporting, tax policies and corporate governance around the world. We see our role as one to help inform the debate, bring our expertise and perspectives to the table, and ask questions to help advance discussions. Focal EU legislative proposals and policies (not exhaustive): Upcoming proposal on enhancing EU audit supervision , EC Delegated Act on revised European Sustainability Reporting Standards (ESRS), implementation of the Omnibus Directive, CEAOB advice on EU limited assurance standard, revision of the EU public procurement directives, ESMA annual reports on the enforcement of corporate reporting, Taxation Omnibus. More details can be found on the following pages: PwC Responses to EC consultations: https://www.pwc.com/gx/en/about/global-regulatory-affairs/audit/ec-consultation-response.html Global Public Policy & Regulatory Affairs website: https://www.pwc.com/gx/en/about/global-regulatory-affairs.html PwC Global tax policy & administration: https://www.pwc.com/gx/en/services/tax/tax-policy-administration.html

Communication Activities

PwC actively engages in communication activities to bring relevant PwC studies and surveys to the attention of EU policymakers. We regularly host events in Brussels, featuring distinguished guests such as former Commissioner McGuinness, Commissioner Schmit, and former Prime Minister Enrico Letta, to facilitate dialogue on key policy issues including sustainability reporting, impact of AI on the workforce, EU competitiveness and taxation for growth. As a signatory of the Pact for Skills, we are also committed to enhancing skills development and fostering a competitive and resilient workforce within the EU. Several of the PwC firms in EU member states have signed up to EU AI Pact. Through these initiatives, PwC aims to contribute to the ongoing policy conversation. More details can be found on the following page: https://www.pwc.com/gx/en/about/global-regulatory-affairs/pwc-in-the-eu.html

Interests Represented

Promotes their own interests or the collective interests of their members

Member Of

European Contact Group, Friends of Europe, European Capital Markets Institute (ECMI), Centre for European Policy Studies (CEPS) and AmCham EU.

Organisation Members

The list of PwC member firms is on the following webpage: https://www.pwc.com/gx/en/about/office-locations.html#/

Additional Information

PwC’s Global Annual Review 2025 was issued in October 2025 and can be viewed on https://www.pwc.com/gx/en/about/global-annual-review.html The 2025 PwC Network Sustainability Report was released in October 2025 and can be viewed on https://www.pwc.com/gx/en/about/assets/2025-pwc-network-sustainability-report.pdf The Transparency Reports of individual PwC network firms in the EU Member States and elsewhere can be found on the following webpage: http://www.pwc.com/gx/en/about/global-regulatory-affairs/audit/eu-transparency-reporting.html PwC responses to EC consultations can be found on the following webpage: http://www.pwc.com/gx/en/about/global-regulatory-affairs/audit/ec-consultation-response.html PwC has a Global Code of Conduct and a Global Tax Code of Conduct. Copies of both, as they are currently worded, can be accessed through the following internet link, respectively, http://www.pwc.com/gx/en/ethics-business-conduct/code-of-conduct.jhtml; and https://www.pwc.com/gx/en/services/tax/code-of-conduct.html