Regulation requiring publicly-listed companies to submit their sustainability reports on an annual basis
Securities and Exchange Commission (SEC)
More informationThe SEC is still in the process of revising the proposed regulation based on the comments they received. See notes Reviewed 2/01/2019.
Reporting resourcesTrue
Comply or explainTrue
Organizations covered by the instrumentLarge private and listed companies
Industry scopeAll/none specified
Disclosure venueSustainability Report (standalone), embed with Annual Report
ESG coverage - E (Environment)Biodiversity & Ecosystem Services, Climate & GHG emissions, Land Use & Forests, Energy, Materials & Resource Efficiency (circularity), Waste & Hazardous Substances, Water, Environmental Compliance & Risk, Supplier Environmental Assessment
ESG coverage- S (Social)All
ESG coverage- G (Governance)All
ESG coverage- Eco (Economic & General)All
Current
CountryPhilippines
RegionAsia Pacific
Date of publication2019
Issuer typeFinancial Market Regulators
Reporting requirementsGuidelines and standards for non-financial reporting
Mandatory or voluntaryVoluntary
The geographical scopeNational/federal