From ISSB to PFRS: Tech-Driven Strategies for Scope 3 Reporting in the Philippines

As global sustainability expectations intensify, Philippine companies are facing growing pressure to strengthen sustainability reporting and transparency across their supply chains.  

This includes aligning to Philippine Financial Reporting Standards (PFRS) and SEC’s Revised Sustainability Reporting requirements.

While many organisations have progressed on Scope 1 and Scope 2 emissions, Scope 3 emissions — embedded in suppliers, logistics and purchased goods and services — remain the most complex and least understood area of reporting.

For Philippine businesses, this challenge is shaped by fragmented and SME-heavy supplier ecosystems, limited access to emissions data and cost and capacity constraints that make traditional reporting approaches difficult to scale. As a result, many organisations are seeking clarity on what is realistic, proportionate and decision-useful when it comes to Scope 3 reporting.

This closed-door dialogue, organised by Eco-Business in partnership with ESGpedia, brings together sustainability and business leaders to explore how Scope 3 reporting can be made practical in the Philippine context. The session will focus on real-world implementation challenges and how technology-enabled approaches can support better data collection, supplier engagement and sustainability decision-making — without overburdening internal teams or suppliers.

Participants will examine common questions faced by organisations today, including what “good enough” Scope 3 data looks like, how far into the supply chain it is realistic to go, how to engage suppliers — especially SMEs — meaningfully and how reporting can be simplified while remaining aligned with global expectations.

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Key Discussion Themes

Participants can expect peer-level discussion and practical insights on:

• Sustainability and Scope 3 reporting expectations relevant to Philippine companies, including Philippine Sustainability Reporting Committee (PSRC) driven requirements
• The current state of Scope 3 reporting and data readiness in the Philippines
• Common challenges in collecting, estimating and prioritising Scope 3 emissions data
• Supplier engagement realities within SME-heavy supply chains
• How digital platforms and automation can simplify data collection, improve traceability and reduce reporting burden
• Using technology to support proportionality, prioritisation and continuous improvement — not just compliance

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Who Should Attend

This programme is designed for practitioners and decision-makers responsible for sustainability reporting, risk, procurement, supply-chain management and business transformation, particularly those beginning or advancing their Scope 3 reporting journey.  

‍This is a closed-door, by-invitation session to enable open discussion and peer-to-peer learning.