Date of Publication

9-1-2021

Document Type

Master's Thesis

Degree Name

Master of Science in Environmental Science and Ecosystem Management

Subject Categories

Environmental Sciences

College

College of Science

Department/Unit

Biology

Thesis Advisor

Benito L. Teehankee

Abstract/Summary

Globally, sustainability reporting is a way for companies to report their sustainability practices and promote transparency and accountability in their operations. International corporations have long been known published their reports for stakeholders and investors. By comparison, the Philippines has only started mandating the submission of sustainability report for publicly listed corporations (PLC) with the annual reports in February 2019. The objective of the study was to analyze the sustainability reports of the top 50 PLCs by revenue in the first year of the new policy by providing an overview of the information that stakeholders can expect from sustainability reports, a summary on the backgrounds of officer-in-charge of sustainability reports, and recommendations on improving the policy. The findings suggest that most PLCs are compliant with disclosing the required information for their sustainability reports. Results indicate that the number of companies is the highest in disclosing Contextual Information, Materiality Assessment Process, and Economic Performance Disclosure. By contrast, only a small number of companies scored high in disclosing sections like Ecosystem and Biodiversity, Customer Satisfaction, and Diversity and Equal Opportunity. This might be due to the lack of data gathering systems within the companies as well as a general lack of preparation caused by the new policy.

Abstract Format

html

Language

English

Format

Electronic

Physical Description

50 leaves

Keywords

Sustainability--Philippines; Business enterprises--Philippines; Sustainable development reporting

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Embargo Period

2-14-2024

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