There are days now when the heat feels different. Many of us have experienced stepping out of air-conditioned offices, walking to the next building, and immediately feeling drained. Parents worry when schools suspend classes because of the dangerous heat. Commuters look for whatever shade they can find while waiting for a bus or jeepney. More people are wearing portable fans wherever they go.
In the Philippines, extreme heat is no longer an abstract climate issue. In recent months, government agencies warned of heat index levels reaching the danger category in several areas, with values around 42°C and higher reported in parts of the country. The Climate Change Commission reminded the public that such heat index values may lead to heat cramps, heat exhaustion, and even heat stroke, a classified life-threatening medical emergency, with prolonged exposure.
For many Filipinos, this is not just weather news. It is a daily reality. Children struggle to focus in hot classrooms, commuters wait under the sun, and delivery riders and vendors continue working because stopping is not always an option. Most of us do not have the luxury to choose riding an air-conditioned car instead of sweating in a jeepney or working in a cool-shaded place instead of staying out in the sun just to avoid heat.
The Philippines is not alone. Around the world, 2026 has shown how extreme heat can quickly become a public health and economic crisis. In Europe, a severe heatwave in June 2026 was linked to more than 10,000 excess deaths across 27 countries during the week of June 22 to 28, with most deaths among people aged 65 and above. Scientists said it was difficult to explain the unusually high mortality without the extreme heat.
India is also confronting the hidden danger of heat. A 2026 study estimated that a single day of extreme heat can be associated with around 3,400 excess deaths nationally, while a five-day heatwave could be linked to nearly 30,000 additional deaths. These estimates are much higher than official heatstroke counts because heat often worsens existing conditions such as heart, respiratory, or kidney disease. China, too, has experienced intense heat alerts, with temperatures in parts of Xinjiang reaching above 46°C in July 2026. More than 1,300 heat records were matched or broken for maximum high temperatures across 40 states and territories in the United States this July 2026 alone.
These events should concern us because heat is a quiet hazard. We tend to prepare extensively for natural calamities like typhoons, yet many of us still underestimate the danger of extreme heat. Unlike a typhoon, it does not always arrive with dramatic images of floodwater or fallen trees, but it can be just as deadly. It weakens the body slowly and reduces productivity and increases electricity demand and affects food production. It also disrupts learning and exposes inequality because those with air-conditioned homes, private transport, and flexible work arrangements can protect themselves more easily than those who cannot.
These concerns are just the tip of the iceberg. Looking deeper into it, we’re facing more threats than what actually seems. The Philippine Atmospheric, Geophysical and Astronomical Services Administration (PAGASA) has warned that El Niño conditions may persist and intensify, with the possibility of a strong to very strong El Niño extending into early 2027. According to the National Oceanic and Atmospheric Administration (NOAA), El Niño occurs when surface water in the equatorial Pacific becomes warmer than average, and east winds blow weaker than normal. This means the country may face not only hotter days, but also drier conditions, lower water supply, and risks to food production. At the same time, the Philippines remains exposed to stronger rains, floods, and typhoons. A World Bank report released in 2026 warned that recurrent flooding affects productivity, jobs, and business location decisions in the Philippines, with climate events affecting provinces that account for a significant share of employment.
Recognising these risks, government agencies have stepped up their response efforts. The Department of Health has reminded hospitals to prepare for heat-related illnesses and urged the public to stay hydrated and avoid excessive sun exposure. Some local governments and schools have suspended face-to-face classes during dangerous heat conditions, while national agencies have encouraged precautionary measures for vulnerable groups. The government has also emphasised irrigation, water management, and climate-adaptive farming practices as part of its response to the projected severe El Niño.
Some companies have begun taking action as well. Some are improving workplace heat safety protocols, shifting work hours, providing hydration stations, reviewing business continuity plans, and investing in energy efficiency or renewable energy. Others are beginning to map how climate risks affect their operations, supply chains, employees, customers, and communities. This is no longer just about corporate social responsibility. What was once viewed as an environmental issue is increasingly showing up in operating costs, productivity, supply chains, and investment decisions. If roads are flooded, employees cannot report to work. If electricity demand spikes, production may be disrupted. If crops fail, supply chains suffer. If workers fall ill from heat, productivity and safety are affected.
Of course, not every solution is straightforward. Many businesses, particularly smaller ones, are still balancing rising energy costs, labor pressures, and economic uncertainty while trying to adapt to climate-related risks.
This is where sustainability reporting, and more importantly, sustainability assurance, becomes important.
In the Philippines, sustainability reporting is entering a new phase. The Securities and Exchange Commission has adopted PFRS S1 and PFRS S2, which align Philippine sustainability and climate disclosures with international sustainability standards. The new framework applies to publicly listed companies and large non-listed entities on a phased basis beginning fiscal year 2026 for the largest covered entities. The rules also introduce mandatory limited assurance over Scope 1 and Scope 2 greenhouse gas emissions two years after a company’s initial implementation, with assurance expected to strengthen over time.
Ultimately, sustainability is not about what companies claim. It is about what they can demonstrate and what others can independently verify.
These disclosures are not merely reports that sit on a shelf. They influence how money, talent, and business opportunities are allocated. For example, a company may announce climate-related commitments, but without reliable data and independent verification, stakeholders have little basis for assessing whether meaningful progress is actually being made.
Sustainability assurance should help build trust. It gives users more confidence that the reported information is not merely a marketing language. It pushes companies to improve their data, systems, governance, and accountability. It also forces a more serious conversation inside boardrooms: Are our climate risks understood? Are our targets realistic? Are our metrics properly measured? Are we protecting our workers from extreme heat?
This is not about creating another compliance burden for the sake of compliance. When done properly, sustainability assurance encourages organisations to look beyond commitments and focus on execution. It can help identify gaps before they become crises. It can encourage better decisions on energy use, waste, water, employee safety, supply chain resilience, and climate adaptation. It can also help prevent greenwashing, where companies appear more sustainable than they really are.
Why does this matter to us ordinary people? Because the decisions made by companies and businesses affect the air we breathe, the energy we consume, the products we buy, the jobs we depend on, and ultimately the resilience of our communities. Reliable information helps investors, regulators, and consumers make better decisions. It also gives companies a clearer view of where they are making progress and where more work is needed.
The reality is that no sustainability report, no assurance engagement, and no climate policy can make tomorrow's heat disappear. But they can help ensure that the organisations with the resources and influence to make a difference are held accountable for doing their part.
Perhaps what makes climate change difficult to talk about is that it often feels distant, measured in decades, and discussed through statistics. Yet the heat we feel every day reminds us that its effects are already here. Behind every climate statistic is a person trying to get through an ordinary day, whose health, livelihood, education, or future may be affected. Sustainability assurance will not solve climate change on its own, it can help ensure that decisions are based on reliable information rather than assumptions, and accountability rather than promises. In a world where the heat is becoming harder to ignore, that matters.
As published in The Manila Times, dated 22 July 2026