Abstract

Sustainability has emerged as a central focus in modern corporate financial strategies, reflecting the growing recognition that businesses must not only deliver long-term financial value but also contribute positively to society and the environment. As environmental, social, and governance (ESG) factors increasingly influence corporate decision-making, organizations are under pressure to adopt strategies that balance financial performance with sustainable practices. This paper seeks to explore how the integration of ESG principles into corporate strategies can foster sustainable value creation, covering key areas such as financial performance and market valuation. By employing a Systematic Literature Review methodology, this research examines existing studies on the implementation of ESG practices within business strategies, focusing on how companies manage, report, and disclose ESG. The findings are expected to offer valuable insights into how integrating ESG factors into corporate strategies can not only improve financial outcomes but also enhance social responsibility, providing a path for companies to achieve both financial and social sustainability in an increasingly complex and digitally-driven business environment.