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  "documentTitle": "Big shifts, small steps Survey of Sustainability Reporting 2022",
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      "text": "The Philippines: New to the survey this year",
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      "text": "Vietnam continues to integrate into the global economy and is playing an increasingly important role in global supply chains. Its commitment to grow and operate sustainably has never been more important. Companies large and small, public and private, know that the words \"sustainable\" and \"future\" are intrinsically linked. Consequently, public and private organizations are making commitments aimed at creating a better and more sustainable future for Vietnam and its people.\n\nOnce the goals are set, it is essential to report on progress. The State Securities Commission of Vietnam has mandated that all listed companies disclose particular sustainability information. However, the lack of a mandatory reporting regime means that the quality of disclosure and analysis varies among companies. It is now time for all Vietnamese companies to publish sustainability reports that are fully aligned with international practice, to meet the needs of stakeholders both within the Vietnam and around the world.",
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      "text": "A key driver for sustainability reporting has been the Philippine Securities and Exchange Commission (SEC) 'memorandum circular' that was issued in 2019. The circular supports publicly listed companies to assess and manage the ESG aspects of their organization, and measure and monitor their contributions against universal sustainability targets. The Philippine SEC aims to encourage transparency and accountability from companies with this public disclosure.\n\nIn the future, the Philippine SEC has indicated that it intends to adopt a mandatory approach to sustainability reporting for listed companies, aligned with similar mandatory sustainability reporting requirements in other jurisdictions in the region. The Philippine SEC has also indicated that it intends to introduce requirements that apply to all types of corporations on a \"comply or explain\" basis.\n\nThese sustainability requirements are just one of the growing regulations that is driving sustainable development in the country. This is resulting in better disclosures and initiatives among the N100 of the Philippines with many now incorporating ESG considerations in their corporate strategies and investments.",
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