SEC Financial Disclosure Checklist, 2004

Philippines Current 2004

Based on its Financial Disclosure Checklist, the Philippine Securities and Exchange Commission (SEC) encourages listed companies to make additional statements, such as environmental reports and value-added statements when management believes they will assist users in making economic decisions. This applies in particular to industries where environmental factors are significant and where employees are considered to be an important user group. The Checklist was released by the SEC to guide companies in their compliance with  required disclosure requirements under the International Accounting Standards (IASs)/Statements of Financial Accounting Standards (SFASs) in effect as of January 2004 as well as the SEC SRC Rules 68 and 68.1.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Large listed companies

Issuer type

Financial Regulators

Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners