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Business sustainability is an issue that is becoming increasingly important in a context where organizations are more aware of their responsibility to society in terms of the use of the resources taken from society and the environment to generate economic wealth. This work aims to determine the importance of business sustainability the issues that underpin it by emphasizing its relationship with financial performance. A documentary review was carried out that allowed topics development: Business sustainability, Standards related to sustainability, Socially responsible funds, Sustainability reports, and Business sustainability and financial performance. It was found that sustainability has reached a fundamental relevance for financial performance, to such an extent that more and more sustainability indexes have been created, allowing stakeholders to evaluate the sustainable performance of companies and identify the socially responsible investments these companies emit. Corporate sustainability reports have been adopted voluntarily to publicize the sustainable actions carried out by these entities. These reports are constantly evolving and increasingly seek to align business strategy with social needs. Finally, it was found that empirical research shows a positive relationship between Business Sustainability and Financial Performance, thus showing the imperative need for companies to achieve financial sustainability.

María Luisa Saavedra García, Universidad Nacional Autónoma de México

Professor, Accounting and Administration Faculty, Universidad Nacional Autónoma de Mexico, Public Accountant, Universidad San Martín de Porres, Peru, Doctor in Administration, UNAM, Mexico.

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