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 […]
GHG Emissions Management in the Philippines: From Compliance to Competitive Edge
Climate considerations are receiving increased attention in the Philippines, prompting both public and private sectors to focus on more robust greenhouse gas (GHG) emissions management. In alignment with global sustainability trends, the Securities and Exchange Commission (SEC) has introduced updated reporting guidelines for publicly listed companies (PLCs), signaling the growing importance of accurate and transparent […]
Changes To SEC Sustainability Reporting Guidelines For Philippine PLCs: What Businesses Should Know And Prepare For – Part 3
The Securities and Exchanges Commission (SEC), in partnership with the Philippine Stock Exchange (PSE), convened with Publicly Listed Companies and sustainability experts last November 28, 2024, for the 11th Annual SEC-PSE Corporate Governance Forum. Entitled “Sustainalympics: Corporate Governance and Sustainability through Sustainability Champions”, the event sought to tackle the role of corporate governance in climate […]
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!
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!