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

ERP
Utility bills
Site meters
Suppliers
PFRS S1 + S2Automated
Scope 1-2 emissions
48,210tCO2e
S1 General requirements100%
S2 Climate-related100%
Assurance readiness
0%
Gap analysis
0 gaps resolved
1,284 data points mapped
to PFRS S2 metrics, para 29
PDF
FY2026 report
Ready to file
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

Coverage
PFRS S1Mapped
PFRS S2Mapped
Industry disclosuresMapped

End-to-End PFRS Coverage

End-to-End PFRS Coverage

End-to-End PFRS Coverage

Covers PFRS S1, S2 and industry disclosures

Readiness
Where you are64%
Tier setWorkplanReport

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.

One source
Your data
BanksInvestorsCustomers

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

Data ingestion
Live
API
ERP · 4,210 rows
Email
meralco-jan.pdf
Auto File Upload
Raw materials · 1,840 rows
0%
complete
12 gaps found
Data ingestion
Live
API
ERP · 4,210 rows
Email
meralco-jan.pdf
Auto File Upload
Raw materials · 1,840 rows
0%
complete
12 gaps found
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.

Audit trail
Auditor access
Metrics
Scope 1 emissions
Scope 2 emissions
Energy consumption
Water withdrawal
Purchased goods & services
Business travel
Downstream transportation
Use of sold products
Waste generated
Employee training hours
Board diversity
EvidenceEnergy consumption
Audit trail
Auditor access
Metrics
Scope 1 emissions
Scope 2 emissions
Energy consumption
Water withdrawal
Purchased goods & services
Business travel
Downstream transportation
Use of sold products
Waste generated
Employee training hours
Board diversity
EvidenceEnergy consumption
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.

DashboardCollectReviewAnalyzeReport
Generate PFRS report
PFRS-S1S2-FY2027.pdf0%
Download complete
DashboardCollectReviewAnalyzeReport
Generate PFRS report
PFRS-S1S2-FY2027.pdf0%
Download complete

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.

Scope 1-2 · Philippine sitesOn track
Q1Q2Q3Q4
Forecast and Progress to Target

Forecast where your Philippine sites land against target before the year closes, updated as new data arrives.

Rooftop solar · Cavite−8%
Generator runtime · Laguna−3%
Load shift off diesel−2%
Reduction Opportunities

Surface the moves that cut the most, from generator runtime to rooftop solar across your sites.

14% below
Your intensity
Philippine filers, your sector
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

Enter Your Details

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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.

ECO-OS
ECO-OS

ESG accounting and intelligence software, built on real sustainability expertise.

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