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SEC to impose tougher sustainability reporting rules

Business Mirror

|

March 24, 2026

THE Securities and Exchange Commission (SEC) on Monday said it will start this year the implementation of a more stringent sustainability reporting mechanism for listed firms, which is now part of the agency’s reform measures.

- VG Cabuag

SEC Chairman Francis E. Limsai isaid investors are now asking “harder questions” on the sustainability measures of companies.

“Climate risk. Transit ion risk. Governance weakness. Social fragility. These are no longer distant concerns. They are measurable. They are material. And are shaping how capital is allocated,” Lim said during the EJAP Sustainability Forum.

“Beginning in 2026, we will implement this through a phased, tiered approach—starting with our largest listed companies and moving across the market through 2029—with transition reliefs and assurance requirements to ensure both rigor and practicality.”

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