Meta Description: Discover the top ESG reporting trends in 2025 from PwC’s Global Sustainability Reporting Survey and learn how Philippine companies can align with IFRS, TCFD, and SEC guidelines to build investor trust and unlock green financing.

Published October 8, 2025

Why ESG Reporting Matters More Than Ever in 2025

The world of sustainability reporting is changing rapidly. What was once voluntary is now moving toward mandatory, investor-grade disclosures. According to the PwC Global Sustainability Reporting Survey, over 79% of companies globally already include some form of ESG disclosures in their reports, and momentum is accelerating.

For Philippine companies, this means compliance with SEC Memorandum Circular No. 10, s. 2022 is only the beginning. Investors, regulators, and stakeholders now demand sustainability reports that meet global benchmarks like IFRS S1, IFRS S2, and TCFD.

Key Global ESG Reporting Trends in 2025

1. Investor-Grade Disclosure Becomes the Standard

ESG reports are no longer just CSR narratives—they are financially material disclosures. Investors expect clarity on climate risks, net zero targets, and governance structures.

Philippine companies preparing sustainability reports must ensure disclosures are comparable, auditable, and aligned with IFRS S1 and S2.

2. Climate Action Moves Center Stage

With IFRS S2 fully embedding TCFD, climate-related disclosures are now at the heart of ESG reporting. Companies are required to discuss:

• Governance of climate risks
• Climate strategies and scenarios
• Risk management processes
• Metrics and targets tied to net zero commitments

   

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3. Integration with Corporate Governance

Globally, boards are expected to oversee ESG issues at the strategic level. This shift is critical for Philippine large unlisted companies (LNLs) who now face sustainability reporting obligations starting 2025.

Strong corporate governance ensures ESG disclosures are not just compliance checklists, but long-term value drivers.

4. Assurance Is No Longer Optional

According to PwC, demand for assured ESG data is surging. By 2025, more investors expect third-party assurance on sustainability reports to validate credibility. Companies that fail to provide this may face investor distrust.

5. ESG as a Pathway to Financing

Green financing, sustainability-linked loans, and climate funds now require robust ESG disclosures. Philippine firms that align with IFRS and TCFD frameworks will be more competitive in securing cross-border investments.

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Learn more about our Sustainability services to prepare your reports for investors and lenders.

What This Means for Philippine Companies

For businesses in the Philippines, these global ESG reporting trends mean one thing: local compliance is not enough. To stay competitive, companies must:

• Align with global frameworks (IFRS, TCFD, GRI)
• Embed ESG into corporate governance and operations
• Invest in data systems for reliable reporting
• Work with a sustainability consultant to map disclosures and prepare investor-grade sustainability reports

   

Don’t risk falling behind.
Schedule a call with GCSS, Inc. to future-proof your ESG strategy.

Future-Proof Your ESG Reporting

The ESG landscape in 2025 is clear: investor expectations are rising, regulators are tightening rules, and companies that lag risk losing credibility and capital.

GCSS, Inc. is here to help Philippine businesses transform ESG reporting into a competitive advantage.

Reach out at sales@gcssinc.com to begin your IFRS- and TCFD-aligned ESG journey. Book your discovery call here and talk to our experts today.

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