I’ve always believed that real change begins with a starting point—and every now and then, we need to make a purposeful pivot. Sustainability has emerged as one such pivot, a defining force in how businesses shape their future—no longer peripheral, but integral to strategy, resilience, and value creation.

The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 94-2025 on September 24, 2025, providing supplemental policies and documentary requirements for claims of excise tax refund or credit related to unused internal revenue stamps for cigarettes, heated tobacco products, and vape products.

In the Philippines, the concept of ghosts or “multo” in Filipino, is more than just a supernatural phenomenon that haunts Filipinos’ imagination. It can also be a metaphor for an enduring symbol of unresolved issues or unanswered questions.

In the past, companies often relied on word of mouth and organic growth to expand their reach. While these methods still hold value, today's business landscape calls for a more proactive and strategic approach.