Abstract

The growing demand for sustainable development and long-term value creation has prompted organizations to align financial strategy, operations management, and sustainability goals within an integrated decision-making framework. This review explores how financial planning and operational efficiency can synergize to drive corporate sustainability and resilience in a rapidly evolving global economy. It examines theoretical perspectives linking capital allocation, supply chain optimization, and environmental stewardship to strategic performance metrics. By synthesizing literature from corporate finance, operations research, and sustainability science, the paper proposes a conceptual framework that bridges economic performance with social and ecological accountability. The framework emphasizes the role of performance measurement systems, circular economy models, and risk management tools in balancing profitability and sustainability. Additionally, it highlights how digital transformation, green financing, and ESG (Environmental, Social, and Governance) analytics can support data-driven integration across business functions. The study contributes to managerial and policy discourse by providing a unified model for embedding sustainability objectives into financial and operational decisions, thereby promoting long-term competitiveness, transparency, and stakeholder trust. The proposed framework serves as a foundation for future empirical research and practical implementation in diverse industry contexts.