SGV Climate Change and Sustainability Services (CCaSS) Senior Manager Crystal Aleli R. Cornell served as one of the speakers during the 27th Ayala Group Internal Auditors' Network (AGIAN) Conference on “Sustainability and ESG Auditing: Beyond Compliance.” The event was held on 21 November 2025 at The Blue Leaf Events Pavilion in Taguig City.
Crystal shared insights on how internal audit can move beyond compliance to drive long-term value by enhancing the credibility of sustainability reporting and supporting companies in integrating ESG into their overall strategy
Crystal also discussed the current sustainability landscape, including developments in internal control guidance and assurance standards related to sustainability reporting, as well as relevant sustainability issues. She noted that internal audit can play a critical role in sustainability and serve as a strategic partner with the organization's sustainability programs. Leveraging their expertise in risk management and assurance, internal audit teams can contribute significantly to integrating sustainability-related risks into the organization's enterprise risk management framework and to enhancing the reliability of sustainability reporting disclosures through rigorous reviews of processes, controls, and data—similar to the approach applied to financial statements.
