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SEC mandates private firm ESG
Manila Bulletin
|December 29, 2025
The Securities and Exchange Commission (SEC) is expanding its environmental oversight by requiring large non-listed companies to submit sustainability reports, matching a global push for more transparent corporate climate disclosures.
The regulator issued Memorandum Circular No. 16 on Dec. 22, adopting the Philippine Financial Reporting Standards for sustainability that effectively repeals 2019 rules that applied exclusively to publicly listed companies.
By aligning with the International Sustainability Standards Board, the SEC is bringing Philippine corporate reporting in line with neighbors including Singapore, Thailand, Malaysia, and Indonesia.
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