From ESG integration to strategic resilience: Rethinking corporate financial governance

Rémi Raher (), Dmytro Antoniuk, Kateryna Antoniuk, Alla Tkachenko and Mykhailo Yanushkevych
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Rémi Raher: ESPI - Ecole Supérieure des Professions Immobilières

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Abstract: 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.

Keywords: integration of balanced decisions operational productivity strategic planning system performance sustainable development; integration of balanced decisions; operational productivity; strategic planning; system performance; sustainable development (search for similar items in EconPapers)
Date: 2025-12-30
New Economics Papers: this item is included in nep-cfn and nep-env
Note: View the original document on HAL open archive server: https://hal.science/hal-05491252v1
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Published in Rivista Di Studi Sulla Sostenibilita, 2025, ⟨10.3280/riss2025oa21101⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05491252

DOI: 10.3280/riss2025oa21101

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