Riesgos financieros en PYMES importadoras venezolanas: una perspectiva de gestión sostenible alineada a los ODS 8 y 9

This article analyzes the financial risks faced by Venezuelan importing small and medium-sized enterprises (SMEs) in a context characterized by exchange rate instability, operational rigidity, and high institutional uncertainty. The main objective was to identify, classify, and assess the financial risks that impact the sustainability of these organizations, establishing links with Sustainable Development Goals (SDGs) 8 and 9. To this end, a mixed-method approach was applied, with a field-based, non-experimental, and descriptive design. The sample consisted of 15 SMEs located in the Capital District and the states of Miranda, Carabobo, and Lara in Venezuela. Surveys were conducted with their managers and semi-structured interviews were conducted with three key informants. The results were organized into four categories: market risk, liquidity risk, operational risk, and legal risk. Critical exposure to the first two was evident, with a direct impact on cash flow, financial planning, and profitability. Internal weaknesses and regulatory gaps that intensify risk were also identified. It is concluded that these SMEs need to develop internal risk management systems and strengthen technical and strategic capabilities. This research contributes to the understanding of risk as a central variable for business sustainability and inclusive economic development, in line with SDGs 8 and 9.