ESG INTEGRATION AND GREEN FINANCIAL ANALYSIS: A NEW METHODOLOGICAL APPROACH TO CORPORATE FINANCIAL SUSTAINABILITY

Abstract

The global transition toward sustainable economic development has significantly transformed corporate
financial management and reporting systems. In this context, Environmental, Social, and Governance (ESG) indicators
have emerged as essential tools for evaluating corporate sustainability performance and long-term financial resilience.
This study aims to develop a methodological framework for integrating ESG indicators into green financial analysis to
assess corporate financial sustainability comprehensively. The research employs a systematic analytical approach by
combining traditional financial indicators with ESG metrics to evaluate their joint impact on corporate stability, investment
attractiveness, and risk reduction. The study identifies that firms with strong ESG performance demonstrate higher
operational efficiency, improved stakeholder confidence, lower capital costs, and greater resistance to environmental and
economic shocks. Furthermore, the proposed integrated methodology enhances decision-making quality by incorporating
non-financial sustainability dimensions into financial evaluation processes. The findings contribute to the advancement
of sustainable accounting and green finance literature by providing a practical analytical model suitable for corporations,
investors, regulators, and policymakers operating within sustainable economic transformation conditions