Published May 2025, Pg. 45-51

Section: Economy, management and law

UOT: 336

DOI: 10.37474/0365-8554/2025-05-45-51

The issue of ensuring the financial sustainability of corporations

N.Q. Pashazade - Azerbaijan University of Tourism and Management

In recent years, the concept of corporate sustainability has gained significant traction as companies have come to realize the long-term benefits of sustainable practices. The primary source of financing an organization’s business operations is its own capital (share capital and profits). As global markets become more competitive over time and stakeholder expectations evolve, understanding the role of financial management in promoting corporate sustainability is more important than ever. The traditional accounting measure of profit does not take into account the opportunity costs of raising capital used to generate economic profit, as well as the growth needed to create value, control working capital, and capital expenditures. The main objective of the study is to analyze the key aspects of ensuring the financial sustainability of corporations and assess the impact of the overall economic financial system on it. The results show that sound financial and tax management practices are an integral tool for achieving corporate sustainability. Sound investment strategies strengthen corporate sustainability profiles.

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