July 2026 Articles - Suits the C-Suite

24 July 2026

Piyali Roy

Redefining success in healthcare transformation

In brief:Healthcare transformation should be measured by the value it creates for patients, providers, and payers, not operational efficiency.Integrated Care Pathways (ICPs) can become the operating model that aligns clinical care, operations, digital capabilities, and financial sustainability. The next generation of healthcare consulting must move beyond technology implementation to designing integrated healthcare systems that improve outcomes, expand access, and reduce the financial burden on patients.“The most powerful measure of transformation is also the simplest: A healthcare system has truly transformed when more people receive the right care, at the right time, with better outcomes, and with less financial hardship." Healthcare stands at a defining moment. Global organizations are investing heavily in technologies such as artificial intelligence (AI), automation, predictive analytics, cloud platforms, and digital health solutions, promising to improve productivity, reduce costs, and transform the way healthcare is delivered.Yet despite this unprecedented wave of innovation, healthcare systems continue to face familiar challenges — rising costs, fragmented patient journeys, inconsistent quality, workforce shortages, and increasing expectations from patients, providers, and regulators.The challenge is not a lack of technology, but that transformation often begins with technology instead of purpose. In many organizations, transformation programs are still evaluated by operational metrics: faster claims processing, reduced administrative costs, shorter turnaround times, or improved productivity. While these outcomes are important, they represent only one dimension of success.Healthcare exists to improve lives, and transformation should therefore begin with a more fundamental question: What does success look like for every stakeholder within the healthcare ecosystem?Only after answering that question should organizations redesign operating models, processes, governance, and technology. Instead of simply becoming more digital, the future of healthcare transformation lies in becoming more integrated, more sustainable, and above all, more human.Moving beyond functional excellenceHistorically, healthcare organizations have focused on improving individual functions.Claims departments reduce adjudication times, operations improve productivity, and finance controls administrative expenditure. Medical management focuses on utilization, while technology implements new digital platforms. Each initiative may achieve its intended objective, but patients often continue to experience fragmented care, providers face administrative complexity, and organizations struggle to realize enterprise-wide value.Healthcare transformation cannot be achieved through isolated improvements. It requires redesigning the complete value stream — from prevention and diagnosis to treatment, claims management, reimbursement, recovery, and long-term health management. Every stakeholder should be working towards a common objective rather than optimizing independent functions.When viewed through this lens, healthcare transformation becomes less about departmental efficiency and more about creating an integrated ecosystem where clinical excellence, operational performance, financial sustainability, and patient experience reinforce one another. This shift, from functional excellence to system-wide value creation, is where organizations unlock their greatest opportunities. Integrated care pathways: Connecting strategy with executionOne of the most powerful enablers of this transformation is the adoption of Integrated Care Pathways (ICPs). Too often, ICPs are regarded simply as clinical protocols designed to standardize treatment. In reality, they have the potential to become the operating model that connects strategy with execution.A well-designed ICP aligns with clinical decision-making, provider collaboration, patient engagement, care coordination, claims adjudication, digital workflows, data and analytics, and financial incentives.Instead of each department pursuing different objectives, the organization works as a connected system focused on delivering the right care at the right time. The benefits extend well beyond clinical consistency. Integrated pathways reduce unnecessary variation in treatment, improve patient outcomes, enhance provider collaboration, accelerate claims settlement, lower the overall cost of care, and create greater financial predictability for both providers and payers.Measuring what truly matters Most organizations continue to evaluate transformation through operational indicators such as productivity, claims turnaround time, service levels, or cost reduction. While these measures remain essential, they answer only one question: How efficiently did we operate?They do not answer the far more important one of whether they improved healthcare for the patient. Perhaps the next generation of healthcare transformation requires a new category of performance measures: human value metrics. These are metrics that evaluate whether transformation has improved health outcomes, reduced unnecessary treatment variation, lowered out-of-pocket expenditure, expanded access to care, increased patient confidence and satisfaction, and improved provider experience.Healthcare is one of the few industries where operational success does not always translate into human success. Transformation should therefore be judged not only by financial outcomes, but also by whether it makes healthcare more affordable, more accessible, and more equitable. When organizations begin measuring success through the experience of patients rather than solely through internal efficiency, transformation acquires a much deeper purpose.Choice without compromising qualityAffordability is becoming one of healthcare's defining challenges, yet affordability does not necessarily mean offering identical services to every patient. An emerging approach is the development of tiered healthcare networks that provide patients with greater transparency and choice. Individuals who prioritize affordability may choose curated provider networks comprising high-quality community hospitals and physicians, benefiting from lower premiums and reduced out-of-pocket costs. Others may prefer premium plans that provide access to leading specialists, tertiary hospitals, and expanded healthcare services.The objective is not to create different standards of care, but to create different levels of choice while ensuring that every patient receives safe, evidence-based, high-quality healthcare. When supported by strong clinical governance and ICPs, tiered provider networks can improve affordability, optimize healthcare resources, and expand access without compromising outcomes.Ultimately, patient choice should become a strength of the healthcare system rather than a source of inequality. Technology is the enabler, not the transformationAI will undoubtedly transform healthcare. Automation will eliminate repetitive administrative work, predictive analytics will enable earlier interventions, and digital platforms will improve patient engagement. However, technology alone cannot transform healthcare.Automating inefficient processes merely accelerates inefficiency. Successful transformation follows a different sequence. First, organizations define the desired patient and provider experience. Second, they redesign operating models and care pathways. Third, they establish governance, accountability, and performance measures. Only then should technology be deployed to enable the redesigned future state.Technology should amplify a well-designed healthcare system, but should never become a substitute for one. Creating a healthier, more equitable, and more sustainable future for everyone Healthcare has always been about people. Technology will continue to evolve, and business models will continue to change. While AI will become increasingly sophisticated, the fundamental purpose of healthcare will remain unchanged: To improve lives.As healthcare leaders look towards the future, the organizations that succeed will not necessarily be those that implement the most technology or automate the greatest number of processes; they will be those that redesign healthcare around human value.They will measure success not only through efficiency but through outcomes. Not only through productivity, but through accessibility. Not only through cost reduction, but through financial protection for patients.The most powerful measure of transformation is also the simplest: A healthcare system has truly transformed when more people receive the right care, at the right time, with better outcomes, and with less financial hardship. If healthcare transformation can consistently achieve that outcome, then efficiency becomes more than an operational goal. It becomes a means to a far more meaningful end — creating a healthier, more equitable, and more sustainable future for everyone.Piyali Roy is a Business Consulting Associate Partner of SGV & Co.This article is for general information only and is not a substitute for professional advice where the facts and circumstances warrant. The views and opinions expressed above are those of the author and do not necessarily represent the views of SGV & Co.

15 July 2026

Manolito R. Elle

Ten strategic opportunities shaping technology in 2026

In brief:AI sovereignty, talent models, and regional design are becoming core architectural decisions, not afterthoughts.Finance, tax, and operating models will determine whether AI delivers sustained ROI.Execution—not experimentation—will separate leaders from laggards in an increasingly hostile digital environment.“In 2026, success will hinge less on experimentation and more on institutionalizing AI—embedding it into finance, security, workforce structures, and regional architectures to deliver durable business value." As artificial intelligence (AI) matures, the conversation is shifting from what AI can do to how organizations actually make it work at scale. Escalating regulatory complexity, tightening capital conditions, persistent talent shortages, and rising cyber risk are forcing technology leaders to rethink operating models from the ground up. In 2026, success will hinge less on experimentation and more on institutionalizing AI — embedding it into finance, security, workforce structures, and regional architectures to deliver durable business value.The first part of this article examined how technology leaders can accelerate growth through partnerships and selective M&A, address Southeast Asia’s structural constraints and opportunities, design for agent driven interoperability and physical AI, embed safety and reliability into AI operations, and reinvent pricing and go to market models for an AI mediated economy. This second part explores the remaining opportunities: building sovereignty into technology architecture by default; embedding technical specialists closer to business teams; elevating tax from compliance to strategic advantage; transforming finance into the engine of AI ROI; and moving decisively from AI experimentation to execution — particularly in security, risk, and enterprise resilience. Build sovereignty into technology architecture by defaultIn an era of regulatory fragmentation and geopolitical uncertainty, organizations are being pushed to treat AI sovereignty as a default design requirement, not a last mile compliance fix. As governments tighten data residency and local processing mandates, sovereignty now spans more than where data is stored: it also shapes where processing power runs, how models are governed, and how AI aligns with local values and expectations. For technology leaders, this creates a dual mandate: build architectures with jurisdiction-specific controls baked in, while balancing trade-offs across performance, cost, latency and scalability — and modernize workforce strategies to sustain innovation amid mobility constraints. The answer increasingly lies in pairing sovereignty-by-default infrastructure with a borderless talent model, using distributed engineering pods and regional skill hubs to collaborate globally even when visas and local mandates limit movement. Companies that integrate regional requirements and perspectives into their operating model can stay compliant without sacrificing speed, positioning themselves to scale in a more fragmented global landscape.Bring technical specialists closer to the businessAI platforms are complex and skills shortages remain a major barrier. Many organizations are embedding engineers and technical specialists directly into product and business teams. When aligned with clear objectives and metrics, this approach accelerates adoption, improves outcomes and bridges the gap between platform capabilities and business need. A survey on barriers to AI adoption shows that 27% of respondents identify the lack of AI skills as the primary obstacle, followed by 17% who point to inadequate data or data strategy. Meanwhile, 8% cite a lack of strategic direction from leadership, and only 6% consider cultural resistance or change management as the main barrier to broader AI adoption across their organization.Elevate tax from compliance to strategyAs AI companies expand globally, operating and hiring across multiple jurisdictions, tax planning has become both more complex and more consequential. Tax is no longer just a compliance requirement; it’s a strategic lever that can unlock capital, speed deployment, and protect margins. For technology leaders, this means integrating tax considerations early, into decisions on where to invest, how to structure IP ownership, and how to allocate costs and profits across borders, shaping outcomes from data‑center and cloud expansion to digital IP monetization and global AI team design. Leading firms are embedding tax analytics into core data platforms, using real‑time insight to manage risk, improve transparency and proactively optimize incentives and obligations, transforming tax from a cost center into a source of value and resilience.Turn finance into the engine of AI ROIWhile coding and customer care have already shown how effectively AI can transform enterprise functions, finance is where AI must prove its return on investment. Sitting at the heart of control, risk, and decision making, finance offers the most direct path to measurable outcomes, making it the logical next frontier for AI driven impact.Many organizations remain stuck in well-funded pilots that haven’t scaled into true enterprise value. The shift ahead is from experimentation to deployment: embedding AI into forecasting, accelerating financial close cycles, automating compliance, and applying predictive analytics to guide smarter decisions. When institutionalized through AI driven FinOps, finance evolves from a reporting function into a strategic engine — delivering real-time visibility, optimizing capital allocation, expanding margins, and enabling faster, more confident decisions across the business.Move from experimentation to executionAs AI becomes both a powerful tool for enterprises and a weapon for attackers, organizations must fundamentally rethink enterprise security. Nation state actors, cybercriminals, and AI enabled threats are driving faster, more sophisticated attacks that target identity systems, data, APIs, and operational supply chains, raising the stakes as regulatory scrutiny and customer trust demands intensify. Moving beyond baseline defenses, companies need AI driven security that can detect and respond in real time, continuously verify identity, and protect AI systems themselves from risks such as data poisoning and prompt injection. The goal is integrated, intelligent security platforms that unify identity, cloud, endpoint, and data protection — positioning cybersecurity not as an IT function, but as a strategic enabler of resilience, trust, and growth in an increasingly hostile digital landscape.Putting AI to workAs AI adoption accelerates amid geopolitical and regulatory complexity, technology leaders face a narrowing window to turn ambition into execution. The path forward lies in building resilient foundations: modern infrastructure, interoperable platforms, sovereign by design architectures, and operating models that connect technology decisions directly to business outcomes.Manolito R. Elle is the Technology Sector Leader of SGV & Co.This article is for general information only and is not a substitute for professional advice where the facts and circumstances warrant. The views and opinions expressed above are those of the author and do not necessarily represent the views of SGV & Co.

13 July 2026

Manolito R. Elle

Ten strategic opportunities shaping technology in 2026

In brief:Despite widespread artificial intelligence (AI) adoption, only a few organizations in Asia have the infrastructure, governance and talent required to scale AI and deliver meaningful return on investment (ROI).Success in 2026 will depend on treating infrastructure as a strategic asset, accelerating growth through partnerships and selective mergers and acquisitions (M&A), and designing platforms for agent driven interoperability, physical AI at the edge, and regional collaboration.Organizations must invest in production ready infrastructure to achieve real results.“As AI innovation accelerates, companies that move fast, without compromising interoperability or governance, will be best positioned to capture winner-take-most outcomes." As 2026 unfolds, technology companies are operating in an environment shaped by rapid artificial intelligence (AI) adoption, increasing geopolitical complexity and growing pressure to deliver measurable business outcomes. This urgency is further intensified by what EY describes as a non-linear, accelerated, volatile, and interconnected (NAVI) operating environment, where disruptions evolve quickly and ripple across industries. According to the EY Global Responsible AI Pulse survey, which gathered insights from C-suite leaders on responsible AI adoption, uptake is highest in the technology, media and entertainment, and telecommunications (TMT) sectors. A strong reliance on technology and data to deliver core services makes responsible AI particularly critical in these industries.The survey also found that organizations in these sectors are more likely than others to communicate their responsible AI principles to external stakeholders (80% vs. 71%). In addition, they are more advanced in governance: 74% have established an internal or external committee to oversee adherence to these principles (compared with 61% in other industries), and 72% conduct independent assessments of responsible AI governance and control practices (also versus 61%).Within this complex and fast evolving landscape, there are ten opportunities that represent actions for technology leaders to drive growth, resilience, and trust in this rapidly shifting environment. The first part of this article will discuss the first five opportunities: accelerating growth through partnerships and selective M&A; navigating Southeast Asia’s unique market dynamics; designing for agent‑driven interoperability and physical AI; making AI safety and reliability a core business responsibility; and reinventing pricing and go‑to‑market models to reflect AI‑mediated value creation.Accelerate growth through partnerships and selective M&AVelocity will define success in 2026. As AI innovation accelerates, companies that move fast, without compromising interoperability or governance, will be best positioned to capture winner take most outcomes. To scale and unlock new markets, technology firms are forming targeted partnerships and pursuing selective M&A, particularly with startups offering AI-ready capabilities or proprietary data. Leaders will take an all of the above approach, combining alliances and acquisitions to seize fleeting opportunities. Prioritizing interoperability, clear outcome sharing, and embedded governance from the start will enable resilient ecosystems that deliver differentiated value and adapt quickly to regulatory and technical change.A Southeast Asian perspectiveTechnology companies in Southeast Asia face a more complex landscape: uneven digital readiness, fragmented regulations, infrastructure gaps and limited access to AI capabilities and talent. In 2026, success will go to those who can navigate these constraints, deploy AI and other innovations effectively and securely, and translate them into commercially viable outcomes. Leaders can win by making concrete moves like pursuing targeted joint ventures, embedding sovereignty by design, and building platforms that support agentic interoperability and physical AI at the edge.Design for agent-driven interoperability and physical AIWhat sets leaders apart is interoperability, enabling AI agents to operate seamlessly across platforms, clouds and ecosystems. At the same time, physical AI, such as robotics and edge based systems, is moving from concept to real world execution, allowing companies to connect intelligent software with physical action and unlock entirely new sources of value.An analysis of how central physical AI and robotics are in AI roadmaps over the next 12–24 months shows that 11% of respondents consider it a core strategic pillar, 25% view it as a major workstream, 53% describe it as an exploratory pilot, and 11% say it is not currently included in their AI roadmap.Make AI safety and reliability a business responsibilityAs AI scales across organizations, safety and reliability must be embedded into everyday operations, not treated as separate compliance efforts. This requires empowering functional leaders to own AI governance, strengthening data readiness and integrating controls into product and operational lifecycles. Without these foundations, companies risk fragmented execution, operational failures, and loss of trust, while those that get it right can scale AI confidently and protect long term business value. A survey on confidence in AI strategy shows that 30% of companies are confident their approach effectively addresses ethics and responsible AI, while 44% believe it sufficiently covers safety, security, compliance, and risk mitigation; in contrast, a stronger 65% express confidence that their AI strategy is well aligned with business objectives.Reinvent pricing and go-to-market modelsAI native companies are reshaping how software is priced, packaged and bought. As agentic, AI mediated purchasing becomes more common, traditional subscription and usage based models are increasingly complemented or replaced by secure APIs, instant trials and outcome based pricing. Customers are no longer satisfied with simply paying for access or consumption; they expect a frictionless buying journey and clear, transparent proof of value.By 2026, leaders will need to move beyond pilots and link pricing directly to measurable outcomes and delivered value. GenAI and agentic tools are simultaneously spreading across sales, service, support and financing, enabling bundled, end‑to‑end experiences and accelerating “Service as Software,” where automated platforms handle tasks once done by people. Success will depend on designing for agent‑driven commerce (e.g., secure APIs for product and pricing) and ensuring interoperability so workflows run smoothly across platforms and clouds.Stay flexible across open and closed AI modesThe growing range of open and closed AI models is forcing tech companies to make new strategic choices. Open models typically offer more transparency, customization, and cost control, improving quickly and making them easier to tailor and integrate into proprietary workflows. Closed models often lead on raw performance, reliability and built-in support and safety features, but they can come with higher costs, greater vendor lock-in and less flexibility for localization or strict compliance needs.This shift isn’t only a technical debate; it’s also shaped by business realities and policy constraints worldwide. In regions where proprietary models or infrastructure are limited, open approaches can unlock wider access and faster innovation. For enterprises, the best path is a flexible strategy that balances price and performance, avoids dependence on a single vendor, and aligns with evolving regulatory and data-sovereignty requirements. Organizations that can orchestrate both open and closed models — choosing what fits each workload, region, and compliance need — will be better positioned to capture value, reduce risk, and adapt as the AI ecosystem continues to diversify. Internal AI usage across business functions shows that 41% of organizations primarily use closed models, 27% rely on open models, and 26% adopt a hybrid approach, while only 6% primarily use internally developed AI models.The second part of this article discusses the remaining five opportunities: embedding sovereignty into technology architecture, bringing technical specialists closer to the business, elevating tax from compliance to strategy, turning finance into the engine of AI return on investment (ROI), and moving decisively from experimentation to execution.Manolito R. Elle is the Technology Sector Leader of SGV & Co.This article is for general information only and is not a substitute for professional advice where the facts and circumstances warrant. The views and opinions expressed above are those of the author and do not necessarily represent the views of SGV & Co.

03 July 2026

Angelo Ramil A. Mongaya

Tax health check: Is your business keeping pace with a changing tax environment?

In brief:Recent significant tax and regulatory developments have defined and molded the tax landscape in the Philippines.Emphasis on documentation and record-keeping has become central to tax compliance.Regular Tax Health Checks serve as a proactive approach to ensure ongoing tax compliance.“As the Philippine tax landscape continues to evolve toward simplified rules and technology-driven enforcement, taxpayers must proactively strengthen their tax compliance frameworks to keep pace with these changes." Tax compliance is no longer a routine back-office function, instead becoming a strategic priority for organizations navigating heightened regulatory scrutiny. Tax authorities are accelerating reforms, adopting digital tools, and strengthening enforcement mechanisms to improve transparency and revenue collection. These developments signal a clear shift: compliance expectations are rising, and organizations must respond with equal agility.Locally, the Philippine tax landscape has undergone notable transformation in recent years, driven by legislative reforms, administrative issuances, and a broader push toward digitalization. Measures such as the Ease of Paying Taxes (EOPT) Act and various modernization initiatives reflect the government’s commitment to making compliance more efficient while simultaneously enhancing its ability to detect discrepancies and enforce regulations. While some changes aim to simplify processes, they also introduce new expectations around documentation accuracy, data integrity, and timely reporting.With multiple major tax and regulatory changes defining and reshaping the current tax environment in the Philippines, some of these changes have eased specific requirements, while the effects of the other changes are yet to be seen.This article discusses the observations on these regulatory developments and provides practical insights on how taxpayers can keep pace and maintain compliance.Observations on Regulatory Developments in the PhilippinesThe Philippine government has introduced legislative reforms and measures aimed at easing tax compliance and reporting.For example, prior to April 2024, two types of documents (i.e., a VAT invoice and a VAT official receipt) were required to support the validity of input taxes claimed as credits against output VAT.With the passing of Republic Act (RA) No. 11976, otherwise known as the EOPT Act, the requirements to support input tax claims have been relaxed, limiting the required document to a VAT invoice containing the following information: (1) the amount of sales; (2) VAT amount; (3) registered name and tax identification number (TIN) of both purchaser/buyer and issuer/seller; (4) description of goods or nature of services; and (5) the date of transaction. In addition to legislative reforms, the Bureau of Internal Revenue (BIR) has modernized its audit framework. Following the resumption of tax audits in early 2026, Revenue Memorandum Order No. 1-2026 introduced a single-instance audit process. This framework employs electronic Letters of Authority issued through a system-assisted, anonymized selection process based on automated risk assessments. The approach emphasizes adherence to proper audit procedures and reinforces the importance of comprehensive documentation and record-keeping as indicators of compliance.Complementing these measures is the BIR’s ongoing digitalization initiative. The implementation of electronic invoicing and the pilot electronic sales reporting system for select large taxpayers exemplify efforts to enhance transparency and facilitate real-time tax monitoring. These digital tools are expected to improve accuracy in tax reporting and support more efficient audit processes.Keeping pace with tax compliance: The value of a Tax Health CheckIn light of these developments, taxpayers are encouraged to adopt a more proactive approach to ensure tax compliance. A practical step is the conduct of a Tax Health Check — a structured diagnostic evaluation of historical tax filings, available documentation, and reporting practices to verify alignment with applicable tax rules and regulations.The Tax Health Check framework can be summarized by the mnemonic “STAR,” which covers four critical areas:Substantiation – review available tax documentation and record-keeping processes.Treatment – assess tax treatments applied to significant transactions and identify any non-compliance issues.Alignment – evaluate ongoing enhancements to tax compliance procedures per internal policies and ensure alignment with current tax requirements.Reconciliation – compare books of accounts and other accounting records with the historical tax filings submitted to the BIR, including attachments or reports, and reconcile any discrepancies between financial and tax reporting.The value of a Tax Health Check extends beyond immediate compliance assurance. Much like an annual medical check-up, conducting regular Tax Health Checks using the STAR framework enables taxpayers to identify gaps early, address potential exposures, and enhance overall tax compliance, thereby reducing the risk of adverse findings during BIR audits. By systematically reviewing substantiation, treatment, alignment, and reconciliation, businesses gain deeper visibility into potential gaps and areas for improvement. Without proactive measures, taxpayers risk incurring deficiency taxes and administrative penalties from the BIR due to non-compliance. Persistent issues may attract repeated BIR audit/investigations in the years ahead and could disrupt normal business operations.Staying ahead in an ever-evolving tax environmentAs the Philippine tax landscape continues to evolve toward simplified rules and technology-driven enforcement, taxpayers must proactively strengthen their tax compliance frameworks to keep pace with these changes. Recent reforms—ranging from simplified documentation requirements to system-assisted audits and electronic reporting—demonstrate a broader shift toward a more transparent, technology-driven tax ecosystem. While these initiatives aim to ease compliance burdens in certain areas, they also reinforce the expectation that taxpayers maintain accurate, consistent, and readily verifiable records.Prevention remains better than cure as early compliance efforts can help reduce costly disruptions and penalties down the line. Staying ahead in a dynamic tax environment requires action as much as it does awareness. Leading businesses will be the ones that take a forward-looking stance, embedding compliance into their core processes and decision-making. In doing so, they not only mitigate risk but also reinforce trust with regulators and stakeholders — ensuring that compliance becomes a source of strength rather than vulnerability.Angelo Ramil A. Mongaya is a Senior Director from the Global Compliance & Reporting – Tax Service Line of SGV & Co.This article is for general information only and is not a substitute for professional advice where the facts and circumstances warrant. The views and opinions expressed above are those of the author and do not necessarily represent the views of SGV & Co.