---
title: "Philippines SEC Mandates IFRS… | Insights — Lyoen & Partners"
url: https://lyoenandpartners.com/insights/philippines-sec-mandates-ifrs-aligned-sustainability-reporting-vietnam-launches-corporate-governance-code-2026
description: "In a landmark week for ASEAN governance regulation, the Philippine Securities and Exchange Commission adopted PFRS S1 and S2 requiring listed companies to…"
lang: en-US
---

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← Insights: https://lyoenandpartners.com/insights

Thursday, February 26, 2026regulation

# Philippines SEC Mandates IFRS-Aligned Sustainability Reporting; Vietnam Launches Corporate Governance Code 2026

In a landmark week for ASEAN governance regulation, the Philippine Securities and Exchange Commission adopted PFRS S1 and S2 requiring listed companies to disclose sustainability-related financial and climate information starting FY2026, while Vietnam's State Securities Commission launched a principles-based Corporate Governance Code aligned with G20/OECD standards that strengthens board leadership, risk oversight, and ESG integration. Both reforms signal a rapidly tightening regional regulatory floor that boards of ASEAN mid-market companies can no longer treat as a distant compliance horizon. SEA CEOs and boards must now accelerate ESG governance infrastructure, data collection systems, and board-level disclosure accountability or risk falling behind mandatory timelines.

Sources

Bloomberg Professional (https://www.bloomberg.com/professional/insights/regulation/february-2026-global-regulatory-brief-green-finance/)

Topic: Governance Execution: https://lyoenandpartners.com/insights/topic/governance-execution

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