Catherine Lipana-Gomez, Deals & Corporate Finance and Environmental, Social & Governance (ESG) Partner at Isla Lipana & Co./PwC Philippines, delivered a compelling presentation at the 2025 SM Group Internal Audit Summit held on 15 August 2025 at the Henry Sy, Sr. Auditorium, MOA Square, Pasay City.
During her session, Kate provided an in-depth overview of the requirements for sustainability reporting. She particularly conducted a deep dive discussion on the International Financial Reporting Standards (IFRS) S1 and S2—sustainability disclosure standards introduced by the International Sustainability Standards Board (ISSB) in 2023. She also highlighted practical strategies for integrating sustainability considerations into financial analysis, governance and organizational decision-making, offering actionable insights and best practices.
Kate then engaged the audience in a dynamic Q&A session, addressing how internal audit professionals can effectively support their companies’ sustainability initiatives, identify key performance indicators for implementing IFRS S1 and S2, and more.
Former Isla Lipana & Co. Chairman and Senior Partner Tammy Lipana, who is a former Independent Director & Audit Committee Chairperson and current Board Adviser at SM Investments Corporation, also graced the event.
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