From ESG integration to strategic resilience: Rethinking corporate financial governance

Titolo Rivista RIVISTA DI STUDI SULLA SOSTENIBILITA'
Autori/Curatori Rémi Raher, Dmytro Antoniuk, Kateryna Antoniuk, Alla Tkachenko, Mykhailo Yanushkevych
Anno di pubblicazione 2026 Fascicolo 2025/2 Thematic Issue
Lingua Inglese Numero pagine 0 P. Dimensione file 0 KB
DOI 10.3280/riss2025oa21101
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The purpose of this study is to evaluate the effectiveness of implementing sustainable practices in corporate financial management, with particular attention to their impact on strategic planning, financial performance, and long-term resilience. The research methodology combines a review of current approaches to environmental, social, and governance (ESG) integration with an analysis of international practices and frameworks. The findings of the study indicate that the adoption of sustainable practices in corporate financial management plays a crucial role in ensuring the long-term stability of companies. However, the implementation process is met with several challenges, including resistance to change, significant financial costs, and a lack of expertise in sustainable development. Integrated strategies that incorporate ESG factors contribute to improved financial planning, reduced risks, and enhanced business appeal to investors. Overall, the study underlines the importance of embedding sustainable practices into corporate financial governance to support efficient resource allocation, increased transparency, and sustainable value creation.

Parole chiave:integration of balanced decisions;operational productivity;strategic planning;system performance;sustainable development

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Rémi Raher, Dmytro Antoniuk, Kateryna Antoniuk, Alla Tkachenko, Mykhailo Yanushkevych, From ESG integration to strategic resilience: Rethinking corporate financial governance in "RIVISTA DI STUDI SULLA SOSTENIBILITA'" 2 Thematic Issue/2025, pp , DOI: 10.3280/riss2025oa21101