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I think that this is a matter of style, as much as it is a rule.
I would say that the rule (Spell out for first-time use) applies equally
throughout the publication, but try to apply a writing style to the Preface
and Philosophy sections with as few acronyms as possible. The Executive
Summary is a different matter, for the reason that you give, ie it could be
removed from the main publication as a stand-alone document. Therefore, in
this case, acronyms must be described.
A Glossary as an Annex is another good idea, of course, and it could be also
removed and attached to the Executive Summary, if it were really necessary.
Incidently, why not incorporate Philosophy into the Preface if it seems so
"unusual"?