Philippines Philippines Releases Draft Guidelines on Application of Disclosure Standards for Sustainability Reports

Philippines Releases Draft Guidelines on Application of Disclosure Standards for Sustainability Reports

On July 30, 2025, the Philippine Securities and Exchange Commission (SEC) released a draft memorandum circular (MC) outlining the application of the Philippine Financial Reporting Standards (PFRS) to sustainability reports prepared by publicly listed companies (PLCs) and large non-listed entities (LNLs).

Author / Responsibility

AOKI Kenji

Senior Consultant, EnviX Ltd.
General Director, E&H Consulting Co., Ltd.

Business Performance

Expertise in EHS (environment, health and safety) consulting in ASEAN region.
- Environmental regulations updating
- Chemical regulations consulting

Background

MSc in Earth Science, The University of Tokyo

AOKI Kenji