On 18 December 2025, the 3rd-year Management Accounting students of the School of Business and Management, enrolled in MAEC 3 (Sustainability and Strategic Audit) under Ms Marie Antonette Emata, CPA, DM, in collaboration with Xavier University-Junior Philippine Association of Management Accountants (XU-JPAMA), successfully delivered Sustainability Audit Reports to forty (40) Small and Medium Enterprises (SMEs) in Misamis Oriental.

The 2nd Sustainability Recognition Program: Path to Green, held at the Little Theater of Xavier University-Ateneo de Cagayan Main Campus, was attended by the students and the owners or representatives of the partner SMEs. This marked a significant milestone in promoting sustainable business practices among these enterprises. The program recognized and celebrated the SMEs’ Sustainable Development efforts across the Environment, Social, Economic, and Governance (ESG) dimensions.

The Sustainability Audit Report was not merely a requirement for academic compliance; it served as a platform for meaningful dialogue wherein students and their selected subject SMEs engaged in a collaborative process to learn, expand their understanding, and make substantive contributions toward building a sustainable future.