Sustainability Reporting Guidelines for Publicly-Listed Companies, Securities and Exchange Commission Memorandum Circular No. 4, Series of 2019 (Philippines)

The Memorandum Circular requires that a company's sustainability report shall be attached to provide its Annual Report submitted to the Securities and Exchange Commission. The Guidelines provide information on sustainability, its benefits and the importance of sustainability reporting by a company. It provides for a Sustainability Reporting Framework for Philippine Publicly-Listed Companies which is founded and based upon globally accepted frameworks. It provides several disclosure topics to be included in the sustainability report which should reflect the organization's significant economic, environmental and social impacts, as well as include the ways by which the organization shall address its climate-related issues. The Sustainability Reporting Template is also attached to the Guidelines.