Part 2: ESG in the Philippines

Which company published the Philippines' first documented ESG report in response to international investor interest?

• Ayala Corporation

• Manila Water

• BDO

• Bangko Sentral ng Pilipinas

What is a primary motivation for corporations to join the ESG/Sustainability agenda?

• To simplify internal management processes.

• To achieve short-term financial gains.

• To meet regulatory compliance requirements.

• To exclusively focus on philanthropic activities.

Which of the following are common sustainability reporting formats for Philippine Publicly-Listed Companies?

• SEC 17-A Annex Template, Sustainability Report (Standalone), Annual and Sustainability Report, Integrated Report

• Quarterly Report, Annual Report, Financial Statement, ESG Report

• Corporate Social Responsibility Report, Environmental Report, Governance Report, Social Report

• Consolidated Financial Statement, Interim Financial Statement, Cash Flow Statement, Income Statement

What are the four core content themes for IFRS S1/S2 disclosures?

• Governance, Strategy, Risk Management, and Metrics and Targets

• Environmental, Social, Governance, and Financial

• Planning, Execution, Monitoring, and Control

• Risks, Opportunities, Integration, and Resilience