OVER the past few years, there has been an increasing push to require companies to significantly broaden their sustainability reporting, or reporting on climate risks posed by their operations as well as risks they face from climate change effects. This is particularly important in the most climate-vulnerable countries such as the Philippines, as climate adaptation and mitigation efforts cannot be effectively carried out without the cooperation of the private sector. While sustainability reporting is being implemented here, the government should move more quickly if it wants sustainability reporting to be of any practical use.
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