SEC Issues Draft Circular on Sustainability Reporting: What PLCs and Large Non-Listed Entities Need to Know
The Securities and Exchange Commission (SEC) of the Philippines has released a draft Memorandum Circular for public comment on July 30, 2025, proposing rules for mandatory sustainability reporting. Under the draft, Tier 1 entities—originally slated to begin reporting for FY 2025—would now start with FY 2026 reports, due in 2027. This revised timeline is part […]