ESG Glossary
Definition
The Philippine Securities and Exchange Commission rule, issued in December 2025, that makes PFRS S1 and PFRS S2 mandatory and replaces the 2019 sustainability reporting guidelines. It phases companies in by size: listed companies with a market capitalisation above PHP 50 billion start with FY2026, those between PHP 3 billion and PHP 50 billion with FY2027, and smaller listed companies, debt-only listed companies and non-listed companies with revenue above PHP 15 billion with FY2028. It also sets assurance rules and transition reliefs.
In Context
“Our market cap was just under PHP 50 billion on 31 December 2025, so MC 16 put us in the second tier and gave our team an extra year to prepare.”
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FAQs
Data security
We take data security very seriously. ECO-OS uses enterprise-grade security measures, including encryption, secure data storage, regular security audits, and compliance with leading industry standards. Your sensitive ESG data remains private, secure, and confidential at all times.
Do you provide implementation support?
Absolutely! Our professional services team is among the most talented and experienced in the business. They provide hands-on implementation support, systematically guiding your team every step of the way. From initial data discovery and onboarding of users to training and integration, our experts ensure your team rapidly closes gaps and creates new value with ECO-OS.
Do you also support Scope 3 reporting?
Of course. ECO-OS provides an end to end solution for Scope 3 emissions following the guidance of the GHG Protocol. A suite of tools unique to our platform simplifies the complex task of communicating, collecting and aggregating your supply chain data, helping you clearly understand your full value chain emissions and devise actionable reduction programs.
What international standards and frameworks are supported by ECO-OS?
ECO-OS supports alignment with major global ESG reporting frameworks, including CSRD, the GHG Protocol, California SB 253 and SB 261, the UN Global Compact, the UN SDGs, and other leading international standards.