Evaluation of Sustainable Investments from a Financial and Social Perspective

Abstract

Sustainable investment reflects a strategic approach that considers not only financial aspects but also social and environmental impacts. In a global context increasingly aware of the importance of corporate social responsibility, the evaluative approach to this type of investment has undergone a fundamental transformation. This study aims to evaluate sustainable investment from two main perspectives: financial and social. Using a literature review method, this article analyzes findings from several relevant academic journals published and available. The results indicate that sustainability contributes positively to long-term financial performance, while also presenting challenges in systematically measuring social impact. The study recommends the integration of Environmental, Social, Governance frameworks and evaluative tools such as Social Return on Investment to assess the feasibility and effectiveness of sustainable investments more holistically. These recommendations are essential for business actors, investors, and policymakers seeking to create long-term value, not only economically but also socially.