PFRS S1 + S2 Compliance
The Complete
The Complete
The Complete
PFRS Sustainability
PFRS Sustainability
PFRS Sustainability
Software Solution
Software Solution
Software Solution
Automate PFRS S1 & S2 reporting with a streamlined workflow.
From data collection to final submission for companies in the Philippines.
Centralize data from across sites and geographies
Centralize data from across sites and geographies
Prepare a tailored workplan for your company's specific requirements
Prepare a tailored workplan for your company's specific requirements
Generate PFRS S1 & S2 final disclosures
Generate PFRS S1 & S2 final disclosures
PFRS S1 + S2 / REPORTING SHIFT
The Rules Changed.
Here’s What It Means For Your Company.
The Rules Changed.
Here’s What It Means For Your Company.
The Rules Changed.
Here’s What It Means For Your Company.
In December 2025, the Philippines’ SEC replaced the old sustainability reporting rules with PFRS S1 and S2. Starting Jan 2027, listed companies with market capitalization of above PHP 3 billion must disclose sustainability performance like they do financial performance:
defined by a standard, tied to financial statements, and independently assured.
In December 2025, the Philippines’ SEC replaced the old sustainability reporting rules with PFRS S1 and S2. Starting Jan 2027, listed companies with market capitalization of above PHP 3 billion must disclose sustainability performance like they do financial performance:
defined by a standard, tied to financial statements, and independently assured.
UP TO 2025
“Comply or Explain”
“Comply or Explain”
“Comply or Explain”
Your team decided what to report and how to frame it. Where the data wasn’t there, you explained why. The pressure was on filing, not on what was inside.
Your team decided what to report and how to frame it. Where the data wasn’t there, you explained why. The pressure was on filing, not on what was inside.
FROM 2026
Sustainability joins financial reporting
Sustainability joins financial reporting
Sustainability joins financial reporting
Your team no longer decides what belongs in the report — PFRS S1 and S2 do. Disclosures have to connect to your financial statements and need to be approved by the company’s Board of Directors.
Your team no longer decides what belongs in the report — PFRS S1 and S2 do. Disclosures have to connect to your financial statements and need to be approved by the company’s Board of Directors.
2028 AND BEYOND
Evidence must be auditable
Evidence must be auditable
Evidence must be auditable
An independent auditor starts checking your disclosed carbon emissions two years after your first report. Your team will have to account for each figure, so the data you’re collecting now will need to hold up later.
An independent auditor starts checking your disclosed carbon emissions two years after your first report. Your team will have to account for each figure, so the data you’re collecting now will need to hold up later.
ECO-OS ESG Platform’s Integrated Solution for PFRS Compliance, From Start to Finish
ECO-OS ESG Platform’s Integrated Solution for PFRS Compliance, From Start to Finish
ECO-OS ESG Platform’s Integrated Solution for PFRS Compliance, From Start to Finish
End-to-End PFRS Coverage
End-to-End PFRS Coverage
End-to-End PFRS Coverage
Covers PFRS S1, S2 and industry disclosures
Shaped Around Your Readiness
Shaped Around Your Readiness
Shaped Around Your Readiness
Adapts to where you are and what you’re required to report. Seamlessly evolves with changes to your company, market expansions, and emerging value opportunities.
Built to Scale
Built to Scale
Built to Scale
Establishes a single source of truth that extends to all your reporting frameworks and accelerates responses to banks, investors, and customers.
A structured path from where you are today to a PFRS S1 and S2 report you can file with confidence.
A structured path from where you are today to a PFRS S1 and S2 report you can file with confidence.
A structured path from where you are today to a PFRS S1 and S2 report you can file with confidence.
PHASE 1
Scope & Materiality
Scope & Materiality
Scope & Materiality
Map your corporate timeline against SEC deadlines and identify the exact climate risks your industry is legally required to disclose.
Map your corporate timeline against SEC deadlines and identify the exact climate risks your industry is legally required to disclose.
Get specific guidance on your disclosure timeline and requirements, based on your exact compliance tier and first filing year under SEC MC 16.
Get specific guidance on your disclosure timeline and requirements, based on your exact compliance tier and first filing year under SEC MC 16.
Surface your material S1 topics and S2 climate risks and opportunities with our materiality tool and hands-on support from our team.
Surface your material S1 topics and S2 climate risks and opportunities with our materiality tool and hands-on support from our team.
Walk away with a detailed workplan that sequences every phase ahead.
Walk away with a detailed workplan that sequences every phase ahead.
Reporting Scope
Your first report
FY2026
FY2027
FY2028
Required disclosures
GHG emissions
Energy transition
Physical climate risk
Reporting Scope
Your first report
FY2026
FY2027
FY2028
Required disclosures
GHG emissions
Energy transition
Physical climate risk
PHASE 2
Flexible Data Ingestion
Flexible Data Ingestion
Flexible Data Ingestion
The ECO-OS ESG Platform securely consolidates your data via APIs, emails, or automated file uploads, running a real-time Gap Analysis to catch missing metrics early.
The ECO-OS ESG Platform securely consolidates your data via APIs, emails, or automated file uploads, running a real-time Gap Analysis to catch missing metrics early.
Consolidate ESG data from multiple business units, facilities, and suppliers
Consolidate ESG data from multiple business units, facilities, and suppliers
Maintain a single point of record with audit-ready digital paper trails
Maintain a single point of record with audit-ready digital paper trails
Organize results by asset, facility, or emission type for clarity
Organize results by asset, facility, or emission type for clarity
PHASE 3
Audit-Ready Support
Audit-Ready Support
Audit-Ready Support
Your team gets an audit-ready trail for every metric and hands-on guidance preparing for assurance, so your auditor has everything they need to sign off quickly.
Your team gets an audit-ready trail for every metric and hands-on guidance preparing for assurance, so your auditor has everything they need to sign off quickly.
Harness our integrated document management, change logs, and root cause analysis tools, built specifically for audit prep.
Harness our integrated document management, change logs, and root cause analysis tools, built specifically for audit prep.
Calculate Scope 3 using our own auditor-approved methodology, built for the scope most teams still estimate by hand.
Calculate Scope 3 using our own auditor-approved methodology, built for the scope most teams still estimate by hand.
Prepare for limited assurance on Scope 1 and 2 with guidance from our team at every step.
Prepare for limited assurance on Scope 1 and 2 with guidance from our team at every step.
PHASE 4
Streamlined Submission
Streamlined Submission
Streamlined Submission
Use our collaborative reporting tools to efficiently compile, share, edit, and finalize your PFRS report in the required compliance formats: a formal print-ready PDF and a pre-tagged electronic file ready for SEC database filing.
Use our collaborative reporting tools to efficiently compile, share, edit, and finalize your PFRS report in the required compliance formats: a formal print-ready PDF and a pre-tagged electronic file ready for SEC database filing.
Generate a complete draft report, formatted to SEC MC 16 requirements with every disclosure checked against its mapped clause.
Generate a complete draft report, formatted to SEC MC 16 requirements with every disclosure checked against its mapped clause.
Review the draft and make edits directly — nothing is locked until you’re ready.
Review the draft and make edits directly — nothing is locked until you’re ready.
Finalize and submit a report your team can file with confidence.
Finalize and submit a report your team can file with confidence.
Reporting Scope
Your first report
FY2026
FY2027
FY2028
Required disclosures
GHG emissions
Energy transition
Physical climate risk
Beyond the Report
Turn PFRS Data Into Insights And Opportunities
Turn PFRS Data Into Insights And Opportunities
Turn PFRS Data Into Insights And Opportunities
Analytics, forecasting, and benchmarking come built into the ECO-OS platform that produces your PFRS report.
Analytics, forecasting, and benchmarking come built into the ECO-OS platform that produces your PFRS report.
Forecast and Progress to Target
Forecast where your Philippine sites land against target before the year closes, updated as new data arrives.
Reduction Opportunities
Surface the moves that cut the most, from generator runtime to rooftop solar across your sites.
Sector Benchmarking
See how your emissions intensity compares with other Philippine filers in your sector.
Start Your PFRS
Start Your PFRS
Start Your PFRS
S1/S2 Journey
S1/S2 Journey
S1/S2 Journey
Today
Today
Today
Contact Our Philippines Team To Get Started
Contact Our Philippines Team To Get Started
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FAQs
Questions, answered
Questions, answered
Questions, answered
Yes. Our team can rapidly set up sector-specific standards and your own internal frameworks alongside PFRS S1 and S2. Each one is fully integrated with the international frameworks, and they all sit on top of the same data. Your team collects a figure once and uses it in every report.
No. The platform maps the data you already collect to PFRS S1 and S2. It shows where your existing data already covers a disclosure and where there’s a gap to close.
Assurance begins two years after your first report. It starts as limited assurance on your Scope 1 and 2 emissions, carried out by an independent practitioner. Every figure in ECO-OS keeps a documented trail back to its source, and our team guides you as you prepare.
Not in your first two years: Scope 3 is deferred for every tier. When you’re ready, you can calculate it with our own auditor-approved methodology.
Yes. ECO-OS leads your project together with a Philippines-based consultant who knows the local market.
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.
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.