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Sustainability: By all and for all

Published Jan 22, 2026 12:01 am  |  Updated Jan 21, 2026 11:29 am
The reason some people do not care much about sustainability is rooted in misconception. For instance, many believe it is only for large corporations that must comply with regulatory reporting. In reality, sustainability is about our very lives; it significantly affects not only us but our children and our grandchildren.
Others dismiss it as a “boring” issue, yet if they delve deeper, they will see the critical role it plays in every aspect of our existence. Some cost-conscious individuals worry it is expensive, but little do they know that the costs incurred now can result in exponential savings in the long run.
There is also a common notion that sustainability is strictly about the environment, climate change, natural farming, or recycling. While important, these are just parts of a broader system. Sustainability encompasses economic development and social responsibility within the context of the “Earth's carrying capacity, ecosystems, biodiversity, occupations, behavioral patterns,” and more (Source: reesaafrica.medium.com).
This is why the 2025 FINEX Environment Committee—chaired by Goody Hernandez, together with the editorial board consisting of myself as Project Chair and Editor-in-Chief, Albert Gamboa as Copy Editor, and Liaison Director Flor Tarriela—produced the FINEX Sustainability Handbook.
Our initial plan was to create a “Volume 2” of the handbook published years ago by the same committee, which focused on climate change and natural farming. However, we decided to title this edition simply Sustainability to encompass the full breadth of the topic. We are now in the final stages of production. We hope that everyone—rich and poor, FINEX members and non-members—will benefit from this book in both their professional and personal lives. The project is sponsored by a large financial institution dedicated to helping farmers, particularly those in need, as our topics cover natural farming, climate change, and environmental awareness, as well as governance for the business community.
The handbook will be released soon and distributed for free, primarily to farmers and FINEX members. Those of us working on this project share a united purpose: that through this publication, we can help preserve the Earth’s resources and ecosystems, protect the planet from further destruction, and promote sustainability at all levels of society. By empowering every individual to be disciplined enough to do what is necessary for the planet, we can create the awareness needed to protect our only home for the benefit of both present and future generations.
People are becoming more conscious of sustainability because of the recent adverse situations in our country: catastrophic floods, global water scarcity caused by prolonged droughts and growing populations, and the damage brought about by global warming and altering ocean chemistry. These issues do not just affect our personal lives; they impact small and large businesses alike. Sustainability concerns are slowly creeping into the financial system, food production, government budgets, and even the political landscape.
How individuals, businesses, governments, and non-profits handle sustainability today—not just through rhetoric, but through real action—will determine if tomorrow’s adverse impacts can be mitigated or significantly reduced.
As defined in 1987 by the United Nations Brundtland Commission, sustainability is “meeting the needs of the present without compromising the ability of future generations to meet their own needs.” A single person’s contribution, no matter how small, becomes a powerful collective effort when we all do our part.
Wilma Inventor-Miranda is a Managing Partner of Inventor, Miranda & Associates, CPAs and a member of the Board of Directors of KPS Outsourcing, Inc. The views expressed herein do not necessarily reflect the opinion of these institutions or the Financial Executives Institute of the Philippines (FINEX).

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