A pearl buried inside a tightly-shut shell is practically worthless. Government information is a pearl, meant to be shared with the public in order to maximize its inherent value. The Transparency Seal, depicted by a pearl shining out of an open shell, is a symbol of a policy shift towards openness in access to government information. On the one hand, it hopes to inspire Filipinos in the civil service to be more open to citizen engagement; on the other, to invite the Filipino citizenry to exercise their right to participate in governance.

This initiative is envisioned as a step in the right direction towards solidifying the position of the Philippines as the Pearl of the Orient a shining example for democratic virtue in the region.
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Section 93 of the Republic Act No. 10924, otherwise known as the FY 2017 General Appropriations Act (GAA), states that to enhance transparency and enforce accountability, all agencies of the government shall maintain a Transparency Seal to be posted on their websites.
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The Transparency Seal shall contain the following:
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1. The agency’s mandates and functions, names of its officials with their position and designation, and contact information.
2. The agency’s approved budgets and corresponding targets.
3. Modifications made by the agency pursuant to the general provisions of Republic Act (RA) No. 10924 or FY 2017 General Appropriations Act (GAA).
4. Annual Procurement Plan/s and contracts awarded by the agency with information on the winning supplier, contractor, or consultants.
5. Major programs and projects categorized in accordance with the five (5) key result areas under E.O. No. 43, s. 2011 and their target beneficiaries.
6. Status of implementation, evaluation, and/or assessment reports of said programs or projects.
7. Status of Financial Accountability Reports (BFARs), pursuant to COA and DBM Joint Circular No. 2014-1 dated July 1, 2014 and;
8. Annual Reports on the status of income authorized by law to be retained and/or used and be deposited outside of the National Treasury, which shall include the legal basis for its retention; and/or use, the beginning balance, income collected and its sources, expenditures, and ending balance for the preceding fiscal year.

The head of the agencies and their web administrators or their equivalent shall be responsible for ensuring compliance with the Transparency Seal requirements.