ESG Reporting Practices and Their Role in Driving Circular Economy Innovation and Triple Bottom Line Performance among Philippine Manufacturing Enterprises: A Narrative Literature Review
ESG報告の実践とフィリピン製造業における循環経済イノベーションおよびトリプルボトムラインへの貢献：ナラティブ文献レビュー (AI 翻訳)
Alberlyn Jo Mary L. Alegre
🤖 gxceed AI 要約
日本語
本レビューは、フィリピン製造業におけるESG報告が循環経済イノベーションとトリプルボトムライン（人・地球・利益）の向上にどう寄与するかを、2015〜2025年の文献から分析する。SEC覚書第4号（2019）やEPR法（2022）などの規制が報告を促進する一方、実施の深さにはばらつきがあり、中小企業の資源制約やデータ不足が課題とされる。
English
This narrative review (2015-2025) examines how ESG reporting drives circular economy innovation and Triple Bottom Line performance in Philippine manufacturing. Regulations like SEC MC No. 4 (2019) and the EPR Act (2022) boost reporting, but depth varies; challenges include data gaps and resource constraints among SMEs.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が進む中、ESG報告が実質的な循環経済行動に結びつくかは共通の論点。フィリピンの事例は、新興国での開示規制と企業行動のギャップを示し、日本の中小企業支援策に示唆を与える。
In the global GX context
Globally, this review adds evidence from an emerging economy on how ESG disclosure regulations (SEC MC No. 4) interact with circular economy policy (EPR Act), highlighting gaps between compliance and substantive action—relevant for ISSB/CSRD implementation in developing countries.
👥 読者別の含意
🔬研究者:Provides a synthesis of ESG reporting and circular economy links in a developing-country manufacturing context, useful for comparative studies.
🏢実務担当者:Highlights regulatory drivers and practical challenges for Philippine manufacturers in aligning ESG reporting with circular strategies.
🏛政策担当者:Offers insights into how disclosure mandates and EPR policies can be better designed to foster deeper sustainability actions.
📄 Abstract（原文）
The study examines at how Environmental, Social, and Governance (ESG) reporting is helping mold a more responsible and sustainable future for manufacturing businesses in the Philippines. Today, businesses are no longer judged by profit alone. They are also expected to show how they protect the environment, treat people fairly, and operate with integrity. Utilizing a narrative literature review of studies published from 2015-2025, this research explores how this concept supports circular economy innovation and improves Triple Bottom Line performance, which focuses on people, planet, and profit. The review shows that government regulations, especially the SEC Memorandum Circular No. 4 (2019), greatly increased sustainability reporting among companies. While many firms now comply with reporting requirements, the actual depth of sustainability actions still differs across organizations. Evidence shows that strong ESG practices encourage circular strategies such as reducing waste, reusing materials, and designing products for longer use. These efforts are further supported by national policies like the Extended Producer Responsibility Act of 2022. But, problems remain, including limited data, uneven reporting quality, and resource constraints among smaller firms. In the nutshell, the study emphasizes that meaningful ESG reporting, combined with circular economy practices and responsible leadership can help Philippine manufacturers achieve long-term growth, resilience, and global competitiveness.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ijmaberjournal.org/index.php/ijmaber/article/download/3218/1718first seen 2026-07-18 07:21:15 · last seen 2026-08-02 06:34:17
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