Sustainable companies and post-pandemic corporate finances

Abstract

Sustainable companies and corporate finance have gained unprecedented relevance in the post-pandemic context. This review article examines the intersection of these two crucial issues and highlights emerging trends in a business world seeking economic recovery and environmental and social resilience. The COVID-19 pandemic had a significant impact on the perception of risks and opportunities in corporate finance. Companies have begun to recognize the importance of sustainability in risk management and long-term value creation. Socially responsible investing (SRI) and sustainable financing are on the rise, signaling a shift towards greater alignment with the United Nations Sustainable Development Goals. Sustainable companies have proven to be more resilient during the pandemic, as their focus on sustainability allowed them to address crises more effectively. This has led to increased investor attention towards companies adopting sustainable practices, which in turn has influenced corporate financial decisions. Transparency and disclosure of sustainability information have become an essential component of financial management, allowing investors and stakeholders to evaluate the environmental and social impact of companies. Additionally, ESG (environmental, social and governance) risk assessment has become standard in investment evaluation.

Keywords: sustainability, corporate finance, health emergency.