Operator, catalyst, strategist, steward

Ayala Corp. Chief Financial Officer embodies the 'Four Faces of the CFO' as he is recognized as ING-FINEX CFO of the Year for 2025.

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De Larrazabal led Ayala in executing landmark financing deals that combined competitive cost with positive impact.

At its core, the chief financial officer (CFO) of a company is the leader entrusted with protecting the financial health and integrity of an organization. This means ensuring that books and balance sheets tell the truth, risks are understood, and resources are used wisely towards the company's goals.

But modern business doesn't reward caretakers alone, at least not anymore. As operations scale and become ever more complex, today's CFOs must also point the enterprise toward growth, transformation, and long-term value creation. Functioning as an anchor for the company, the role demands discipline and foresight in equal measure, because the company depends on the CFO to weigh its every decision between opportunity and risk.

This is the logic behind the framework used in the country's most respected CFO evaluation: the "Four Faces of the CFO," developed by Deloitte and adopted as the basis of the ING-FINEX CFO of the Year Award.

The model captures the full breadth of what makes a CFO today. As Operator, the CFO ensures financial processes run with precision and consistency. As Steward, they safeguard governance, controls, and accountability. As Strategist, they help shape long-term direction. And as Catalyst, they drive transformation and alignment across the organization.

Competent CFOs might master two or three. Few leaders excel in all four.

This year, Ayala Corp. Chief Financial Officer Alberto De Larrazabal was recognized as someone who does exactly that, as he was named the 19th ING-FINEX CFO of the Year, the Philippines' premier honor for outstanding chief financial officers.