The Securities and Exchange Commission (SEC) released SEC Memorandum Circular No. 16, Series of 2025, which requires all Publicly Listed Companies (PLCs) and Large Non-Listed Entities (LNLs) to adopt PFRS S1 and S2 when preparing their sustainability disclosures.

Sustainability reporting has become a core pillar of modern corporate reporting. Under the new standards, companies are expected to disclose information across four key areas: governance, strategy, risk management, and metrics and targets. These disclosures are not intended solely for regulatory compliance – they form part of a broader effort to improve transparency, strengthen stakeholder confidence, and support long-term value creation.

To effectively adopt the requirements of PFRS S1 and S2, companies must understand the scope of the standard and how to properly communicate their sustainability – related risks, opportunities, and performance. Beyond meeting compliance obligations, the insights gathered through rigorous sustainability reporting can enhance decision-making, refine strategic direction, and contribute to building a more resilient and responsible organization.

Learning Outcomes

  1. A hands‑on understanding of PFRS S1 and PFRS S2, built through a guided case study
  2. Applied experience to facilitate accurate governance, strategy, risk and performance metrics disclosures
  3. Practical insights gained through simulation, enabling immediate application to your organisation’s sustainability reporting
  4. Experience aligning disclosures with internationally recognised standards in a realistic, decision‑making context

Key Topics

  • Develop a practical understanding of the disclosure requirements of PFRS S1 and PFRS S2;
  • Identify and assess sustainability-related risks and opportunities relevant to their organizations;
  • Apply sustainability disclosure requirements across the areas of governance, strategy, risk management, and metrics and targets;
  • Translate sustainability reporting requirements into meaningful and report-ready disclosures through case-based learning and practical exercises; and
  • Strengthen their organization's readiness to respond to evolving sustainability reporting expectations and regulatory requirements

 

For inquiries, please contact P&A Academy at gtacademy@ph.gt.com.

Speakers