SM Investments Corp. is sharpening its regional competitiveness by intensifying its sustainability reporting practices, aligning more closely with emerging global disclosure rules that investors and regulators are rapidly adopting.
Why it matters
As climate-risk transparency becomes a baseline expectation across Asian markets, companies with stronger reporting systems are better positioned to navigate scrutiny and regulatory shifts.
SM’s progress was recently validated through a Silver Rank from the Asia Sustainability Reporting Rating (ASRRAT) for its 2024 Sustainability Report — the conglomerate’s fourth recognition for excellence in disclosure. ASRRAT, led by Indonesia’s National Center for Sustainability Reporting (NCSR), benchmarks corporate reports against international best practices.
Management’s view
“Guided by our responsibility to the communities we serve, we continue to embed sustainability into every part of our business. This recognition encourages us to keep strengthening our climate resilience, transparency, and long-term value creation for all our stakeholders.” said SM Investments 9resident and CEO Frederic C. DyBuncio.
Big picture
SM is among the Philippines’ earliest adopters of the IFRS S1 and S2 sustainability standards, helping it stay ahead as ASEAN regulators move toward tighter climate disclosure rules. ASRRAT’s reach has also expanded, recognizing 68 Indonesian firms and seven organizations from the Philippines, Bangladesh, Russia, and Australia in 2023.
—Edited by Miguel R. Camus
