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PROBLEMS OF MODERN ECONOMICS, N 1 (97), 2026
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Panteleeva A. P.
Associate Professor, Chair of Economics, Finances and Financial Law, Pskov State University, PhD (Economics)
Petrov S. V.
Lecturer of economic disciplines, Department of Economics, Pskov Agrotechnical College

On the issue of characterizing the content of sustainable debt as a risk factor for business (Russia, Pskov)
The article examines the risk component of an organization’s sustainable financing, expressed in the structure of corporate finance through sustainability debt, which reveals the importance of competent management of business debt, as well as the threats associated with underestimating its impact on financial and economic functioning. The authors conclude that it is necessary to develop not only a sustainable development strategy, but also a policy for managing its financing within the structure of the organization’s overall financial plan.
Key words: ESG risk, sustainable growth rate (SGR), sustainable finance, financial risk, economic value added (EVA)
Pages: 67 - 70


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