Back to overview

Sustainability Reporting Guidelines for Publicly Listed Companies



To further increase awareness among Philippine PLCs on sustainability reporting, the SEC is releasing this Guidelines on Sustainability Reporting. This Guidelines is crafted with the following objectives: Make sustainability reporting relevant and value adding for Philippine PLCs, Help PLCs to identify, evaluate and manage their material Economic, Environmental and Social (EES) risks and opportunities, Help PLCs to assess and improve their non-financial performance across EES aspects of their organization to optimize business operations, improve competitiveness, and long-term success. Provide a mechanism that would allow PLCs to communicate with its stakeholders, including investors or its potential investors.







Issuer (type)

Securities and Exchange Commission (Government)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.35%
    • Low 0.00%
    • E focus: climate change, conservation, emissions, energy, environment, environmental management, ghg emissions, hazardous waste, pollution, soil, solid waste, waste, water, biodiversity
    • S focus: collective bargaining, data security, discrimination, diversity, employee training, human capital, human rights, social impacts, value creation, children
    • G focus: audit, bribery, business ethics, corruption, financial reporting, risk management, accountability
    • GRI 102, GRI 103, GRI 201, GRI 204, GRI 205, GRI 301, GRI 302, GRI 303, GRI 304, GRI 305, GRI 306, GRI 307, GRI 308, GRI 401, GRI 402, GRI 403, GRI 404, GRI 405, GRI 406, GRI 407, GRI 408, GRI 409, GRI 411, GRI 412, GRI 413, GRI 414, GRI 416, GRI 417, GRI 418, GRI 101
    • Finance, Management, Professional services