SEC Releases Revised Draft on Sustainability Disclosures: PFRS S1 & S2 Nearing Final Adoption
Just two months after releasing its initial exposure draft, the Securities and Exchange Commission (SEC) issued a revised Memorandum Circular on October 24, 2025 seeking public feedback on the adoption of Philippine Financial Reporting Standards (PFRS) S1 and S2 for sustainability disclosures. Public comments are open until October 30, 2025 via https://tinyurl.com/Revised-SR-Guidelines. The final circular […]