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• Sustainability


  Meeting the needs of the present without compromising the ability of the future generations to meet their own
• Sustainability reporting also benefits stakeholders interested in an organization's ability to create value over time, including employees, customers, suppliers, investors, business partners, local communities, legislators, regulators, and policy makers
• Items in sustainability reporting

  • Economic
  • Environmental
  • Social
  • Governance
• Sustainability reporting


  Reporting through and in accordance with the globally accepted standards
• Sustainability reporting is a public reporting
• Sustainable development as a concept was launched

  Late 1980s
• Gross Domestic Product (GDP)


  National indicator of economic performance and social progress
• In most countries, private and public organizations are required by law to publish an annual report on their financial performance
• Financial information


  Reliability of corporate decision making
• Conceptual background of sustainability reporting

  • Corporate Social Responsibility (CSR)
  • Triple Bottom Line (TBL)
  • ISO 26000
  • EMS (ISO 14000)
• Sustainability Reporting has emerged as a common practice for companies globally. In fact, 93% of the world's largest 250 companies and 75% of the top 100 companies in 49 countries report on sustainability. However, for the Philippines, less than 22% of publicly-listed companies have published a report on sustainability impacts and performances
• Securities and Exchange Commission (SEC) has issued Sustainability Reporting Guidelines for Publicly Listed Companies (PLCs) in the Philippines
• SEC Chairperson Emilio B. Aquino: '"With the issuance of the Sustainability Reporting Guidelines, your SEC has high hopes that PLCs would not only be made aware of sustainability but would make it a part of their priorities"'
• PSE President Ramon S. Monzon: '"Companies have the inherent responsibility to take care of human, social and environmental capitals"'
• SEC has formed a Technical Working Group (TWG) to draft the Sustainability Reporting Guidelines
• SEC's Action Plan on Sustainability Reporting

  1. Contents of the Report

  2. Strict Monitoring of Submissions

  3. Strict Imposition of Penalty for Non-Submission

  4. Workshops Conducted by SEC