As featured on BusinessMirror: Beneath an invisible umbrella: Protecting what protects us
Consider an umbrella that has been used for years through heavy rains and intense heat. Its fabric is torn and worn, but it still offers some protection from the sun.
Now imagine that the umbrella protecting the entire planet was beginning to wear out.
Unlike an umbrella we can see and hold, Earth's most important shield is largely invisible. Suspended high above the atmosphere is the ozone layer, a thin blanket of gas that quietly absorbs most of the sun's harmful ultraviolet (UV) radiation before it reaches the surface. Day after day, year after year, it performs this function, creating conditions that allow people, wildlife, and ecosystems to thrive.
Ironically, its importance became most apparent only when it came under threat.
For much of modern history, humanity viewed the sky as limitless, believing that the atmosphere could absorb the effects of industrialization without consequence. Refrigerators preserved food, air conditioners cooled homes and workplaces, aerosol products became commonplace, and industries rapidly expanded to meet growing consumer demands. While these innovations delivered significant social and economic benefits, their long-term environmental consequences were not fully understood at the time. In many ways, the ozone layer serves as a reminder that decisions made to address immediate needs can create risks that only become apparent years or even decades later. What few realized was that many of the chemicals powering these conveniences were making their way into the atmosphere, where they would gradually weaken one of the planet's most vital natural defenses.
Unlike environmental disasters that arrive suddenly and dramatically, ozone depletion unfolded quietly. The damage accumulated over decades, hidden high above the clouds. By the time scientists discovered the alarming thinning of the ozone layer and the formation of the Antarctic ozone hole, the world had already learned a sobering lesson: the true impact of today’s decisions is not always immediately visible. Even the systems that sustain life can be pushed toward a breaking point when long-term consequences are overlooked.
The implications extended far beyond the atmosphere itself. According to the United States Environmental Protection Agency (EPA), increased exposure to UV-B radiation is associated with heightened risks of skin cancer, cataracts, and suppression of the human immune system. The same radiation can also affect crops, terrestrial plant life, and aquatic ecosystems.
Research has likewise shown that elevated UV radiation can impair phytoplankton productivity, disrupt marine food chains, reduce agricultural yields, and weaken ecosystem resilience. From the food we consume to the ecosystems that regulate our climate, the ozone layer quietly supports functions that are often taken for granted. What appears to be a thin layer of gas above the Earth is, in reality, one of the planet's most important life-support systems.
Fortunately, the story did not end there.
What could have become one of humanity's greatest environmental failures instead became one of its most remarkable success stories. Through the Montreal Protocol and its Kigali Amendment, governments, industries, and researchers united to phase out ozone-depleting substances (ODS) and reduce the use of climate-warming refrigerants. These efforts demonstrate the power of collective action in addressing global environmental challenges, as well as the importance of grounding decisions in science, foresight, and long-term thinking. Commemorated each year on 16 September, World Ozone Day embodies this spirit of cooperation. Guided by the 2026 theme, "Global Action for a Cooler Planet: Celebrating 10 Years of Sustainable Cooling under the Kigali Amendment to the Montreal Protocol," the observance highlights the enduring link between ozone protection and climate action.
The Philippines has likewise advanced ozone protection efforts through the Philippine Ozone Desk (POD) under the Department of Environment and Natural Resources (DENR), which oversees the country's implementation of the Montreal Protocol and related regulations on ODS and hydrofluorocarbons (HFCs). These efforts are aligned with the country's goal of achieving the total phase-out of ozone-depleting cooling chemicals by 2030 while accelerating the adoption of climate-friendly and energy-efficient alternatives. Through strengthened policy implementation measures, the Philippines continues to contribute to global ozone recovery while advancing national priorities on climate resilience, energy efficiency, and sustainable development, recognizing that environmental considerations are increasingly linked to long-term economic and societal outcomes.
This is where the private sector becomes indispensable, as today’s business decisions will help shape environmental outcomes for years to come. The recovery of the ozone layer presents a meaningful lesson for businesses. Many of the substances known to contribute to ozone depletion were introduced to solve real challenges. Refrigerants, for example, transformed food preservation, cooling and industrial efficiency. Yet at the time, the long-term consequences of their widespread use remained largely unknown until scientists uncovered their role in ozone depletion decades later.
What this highlights is the importance of looking beyond immediate benefits when making decisions. As organizations navigate an increasingly complex operating environment, understanding the long-term impacts on a large scale has become an imperative of responsible decision-making.
Consequently, organizations are facing growing pressure to address environmental risks associated with greenhouse gas emissions, as such risks become increasingly embedded in governance and long-term business strategy. What was once viewed primarily as a compliance issue is rapidly becoming a strategic consideration. Much like the lessons learned from ozone depletion, organizations are increasingly expected to look beyond immediate benefits and evaluate the broader, long-term impacts of their decisions on the environment, society, and business resilience.
At R.G. Manabat & Co., we help clients navigate these evolving expectations by integrating environmental considerations into business decision-making, assessing emerging risks and opportunities, and identifying initiatives that enhance resilience and support long-term value creation. Beyond our client engagements, we continue to support and collaborate with
organizations that champion environmental stewardship, recognizing that meaningful progress requires collective action across sectors.
This reminds us that some of humanity's greatest achievements are not measured solely by what we build, but by our ability to anticipate and manage the consequences of our actions. What was once considered an invisible problem became proof that global cooperation can repair damage inflicted upon systems far beyond our immediate sight.
As we observe World Ozone Day, let us remember that the shield above us has never asked for recognition. It simply performs its role day after day, quietly protecting life beneath it.
Like the worn umbrella carried under a scorching summer sun, its value becomes most apparent when we consider the consequences of losing its protection altogether.
For the shield above our planet, we only have one chance to keep it intact.
© 2026 R.G. Manabat & Co., a Philippine partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more information, you may reach out through ph-kpmgmla@kpmg.com, social media or visit www.home.kpmg/ph.
This article is for general information purposes only and should not be considered as professional advice to a specific issue or entity. The views and opinions expressed herein are those of the author and do not necessarily represent KPMG International or R.G. Manabat & Co.