The Philippine Securities and Exchange Commission has issued the Guidelines on Philippine Green Equity, described as the first Green Equity Guidelines in Southeast Asia, setting the requirements for companies to carry the Philippine Green Equity label as part of its broader sustainable finance framework. Eligibility is limited to companies listed on the Philippine Stock Exchange or preparing to go public, with more than 50% of revenues and of investments (capital expenditure plus operating expenditure) earned from or directed toward Green Activities that meet the Philippine Sustainable Finance Taxonomy Guidelines or the ASEAN Taxonomy for Sustainable Finance. Revenues derived from fossil fuels must be less than 5%. Compliance information must be supported by an external review assessment report submitted to the SEC and made publicly available, and label holders are subject to an annual Philippine Stock Exchange assessment. The framework also provides transition reliefs for applicants not yet fully aligned with the taxonomies, while still requiring demonstration that covered Green Activities substantially contribute to at least one environmental objective and an attestation that activities are not known to cause harm or be non-compliant with Minimum Social Safeguards at the time of application.