Mandatory Sustainability Reporting in the Philippines: What PLCs and LNLs Need to Prepare For
On December 22, 2025, the Securities and Exchange Commission (SEC) issued the guidelines for Memorandum Circular No. 16, series of 2025, formally adopting the Philippine Financial Reporting Standards (PFRS) S1 and S2. These standards align with the International Sustainability Standards Board (ISSB) global framework for sustainability disclosures. With this adoption, sustainability reporting is no longer […]
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 […]
Why Assurance Matters: Strengthening Sustainability Reporting
Ten years ago, sustainability reports were often treated as add-ons to corporate communications. Today, they are regarded as core business disclosures — shaping regulatory compliance, brand trust, and increasingly, decisions on green investments. But as expectations rise, so does scrutiny. Stakeholders want more than glossy narratives, they want evidence. Without independent assurance, even the most […]
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 […]
Changes To SEC Sustainability Reporting Guidelines For Philippine PLCs: What Businesses Should Know And Prepare For – Part 1
Discover the latest updates from the SEC regarding sustainability reporting guidelines for Philippine PLCs. Read this article now!
Importance of Leadership Involvement in Organization Resiliency and Sustainability
Leadership’s pivotal role in fostering organizational resilience and sustainability for lasting success. Read the full post now.
Changes To SEC Sustainability Reporting Guidelines For Philippine PLCs: What Businesses Should Know And Prepare For – Part 2
Discover the essential steps businesses must take to prepare for SEC’s sustainability reporting guideline changes. Read this article now!
ISSB Sustainability Disclosure Standards: Everything You Need To Know
Learn everything you need to know about the ISSB’s game-changing sustainability disclosure standards in this informative post. Read it now!
Making your Sustainability Reporting Approach, Sustainable
Photo by Thanakorn Phanthura from Pexels Annual reporting of sustainability performance (as a Sustainability Report) is becoming a necessity not meant only for Tier 1 / MNCs in developed economies. Stakeholders reviewing the data and the purpose it fulfills has expanded significantly Need for integrity of information more critical now than ever If data collection, checking and collation […]
Reduce Your Operational Costs With Effective Energy Management
Discover why energy management is crucial for businesses, especially in the Philippines with its high electricity costs. Learn how energy management systems help cut expenses, reduce carbon emissions, and ensure regulatory compliance, empowering organizations to optimize energy usage effectively and improve their bottom line.
Maturity In Sustainability Reporting – A Journey From Compliance To Collective Conviction
Explore the surge in sustainability reporting globally, its regulatory impact, and its role in organizational sustainability. Learn why companies engage in it—from risk management to competitive advantage—and how it boosts investor confidence and ensures regulatory compliance, empowering you to navigate business effectively.
Sustainability Reporting in the Philippines – Progress since the SEC Guidelines
The Philippines’ SEC (Securities and Exchange Commission) guidelines demonstrate the state’s noble efforts to ensure businesses within the country operate sustainably. These guidelines, incrementally enforced since late 2016, have changed how public and privately listed companies conduct their businesses. The Philippines’ SEC had to step up, given that their Asian counterparts had swiftly embraced ESG […]