SEC Memorandum Circular No. 4 - Sustainability Reporting Guidelines for Listed Companies

The Guideline in intended to help publicly listed companies to disclose ESG information, and to monitor to what extent they contribute to universal targets of sustainability, such as the UN's SDGs.

Issuer name

Securities and Exchange Commission (SEC)

Reporting resources

True

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

Philippines

Region

Asia Pacific

Date of publication

2019

Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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