NEWS & ARTICLES

MAP
Insights
Constitutional Basis for Social Responsibility of Corporations Vested with Public Interest
MAP Insights
October 19, 2021
We come to the root of where all great debates in the Philippines seem to start or end up with — the constitutional basis of Corporate Social Responsibility (CSR), as the basis for upholding the Stakeholder Theory for publicly-held companies and all other corporations vested...
Learn more
MAP
Insights
Tax reform in progress
MAP Insights
October 12, 2021
(2nd of 2 Parts) Why is our tax system inefficient? The simple answer is that we have a very narrow taxpayer and tax base. According to the UN data, the current population of the Philippines as of October 3, 2021 is 111,404,546 versus 24,015,416 total...
Learn more
MAP
Insights
Tax reform in progress
MAP Insights
October 5, 2021
(1st of 2 Parts) For more than two decades, we have been paying first-world taxes with the highest rate among ASEAN member countries regarding personal and corporate income taxes, even value-added taxes. While some sectors enjoyed tax incentives and exemptions, regular employees and micro-entrepreneurs suffered...
Learn more
MAP
Insights
Sustainability is the “new” language of business
MAP Insights
September 28, 2021
Over the years, sustainability has become an important global issue and an emerging policy priority for many countries and organizations. There has been a strong push to disclose data on this subject through various forms of public reports. A particular and increasing interest has been...
Learn more
MAP
Insights
Going virtual during the pandemic
MAP Insights
September 21, 2021
Never before in the last fifty (50) years has there been any disruption in the school system as compelling and life-changing! As a result of the pandemic, schools were closed and face-to-face classes were prohibited. The traditional academic fundamentals as well as the business of...
Learn more
MAP
Insights
Thou Shalt Not Covid Thy Neighbor’s Life
MAP Insights
September 14, 2021
After more than a year of rolling out experimental drugs for emergency use to combat the coronavirus pandemic, the jury’s still out as to which vaccine brands are effective against the current Delta variant. Some of those who’ve been fully jabbed are still getting infected...
Learn more
MAP
Insights
Power – Green Power or Coal Power?
MAP Insights
September 7, 2021
The world has gone green. TESLA and even Porsche has electric cars. Yet, in a country like ours, GREEN power is not getting enough push. Did you know it would take 200 permits to get a solar plant started? Now that’s real red tape. We...
Learn more
MAP
Insights
Statutory Institution of the Stakeholder Theory: Corporations Vested with Public Interests
MAP Insights
August 17, 2021
An outstanding feature of the Revised Corporation Code of the Philippines (RCCP) is the formal institution within its corporate governance (CG) framework of “corporation whose business is vested with public interests.” Section 22 of the RCCP provides that the Board of Directors of the “following...
Learn more
MAP
Insights
Greening Is The New Black: Is it so difficult to make a company green?
MAP Insights
August 10, 2021
THE COMMUTE How many of your workers now commute using bicycles? Since we experienced MECQ, ECQ, GCQ and all kinds of lockdowns and limited public transportation, it has been a focus of many companies to look for solutions to employee mobility. Even SMEs, like ours,...
Learn more