Abstract

ROFFE, Mariano Andrés  and  GONZALEZ, Fernando Antonio Ignacio. The impact of sustainable practices on the financial performance of companies: A review of the literature. Vis. futuro [online]. 2024, vol.28, n.1, pp.221-240. ISSN 1668-8708.  http://dx.doi.org/https://doi.org/https://doi.org/10.36995/j.visiondefuturo.2023.28.01.006.en.

The Sustainable Development Goals (SDGs) constitute a set of 17 global targets defined by the United Nations (UN) to promote sustainable development in its social, environmental, and economic dimensions. Currently, companies face challenges due to the cost of implementing responsible and sustainable practices in the business world. This article examines the relationship between sustainable practices (SP) and financial performance (FP) of companies, within the framework of the SDGs. The research is based on a systematic review of existing literature. The study's findings support the idea that sustainable practices benefit companies financially, providing a competitive advantage for those businesses that implement sustainable strategies. Thus, sustainability is not only an ethical and environmental imperative, but it is also an opportunity to improve profitability and business competitiveness.

Keywords : Sustainable Development Goals; Business sustainability; Financial performance.