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Securities Exchange Commission Financial Disclosure Checklist, 2004

Philippines Current 2004

It encourages companies to produce non-financial information such as environmental reports and value-added statements to assist users in making economic decisions.

Issuer name

Securities and Exchange Commission (SEC)

More information

"As encouraged, does the entity present outside the financial statements, additional statements such as environmental reports and value added statements when management believes they will assist users in making economic decisions, particularly in industries where environmental factors are significant and when employees are considered to be an important user group."

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Financial disclosure checklist

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

ESG coverage- Eco (Economic & General)

Economic performance, Trade and Investment






Asia Pacific

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


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