Sostenibilidad Financiera en las Empresas: Criterios ESG

This review article explores the increasing importance of ESG (Environmental, Social, and Governance) criteria in the financial sustainability of companies. It analyzes how these criteria, which assess the environmental, social, and governance impact of organizations, have become essential for ensuring long-term resilience and success in a highly competitive global business environment. The article highlights the competitive advantages offered by ESG practices, such as better risk management, access to capital, and enhanced reputation. However, it also discusses the associated challenges, including greenwashing and the difficulties of implementation in resource-intensive sectors. Finally, the article examines growing international regulation around ESG criteria and its impact on corporate responsibility.