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Sustainability-Linked Financing (SLF) and ESG Assurance Redefining Funding Design in Business Restructuring

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  • Divyesh Patel

Abstract

This manuscript explores the transformation of business restructuring finance from a traditional focus on liquidity and leverage to a sustainability-integrated capital framework. It examines how sustainability-linked financing instruments embed ESG performance into funding structures through KPI-based pricing, disclosure requirements, and verification mechanisms. The study highlights the impact of regulatory developments such as BRSR on ESG accountability and analyses the shift from financial covenants to sustainability-linked covenants. It concludes that restructuring finance is evolving into a governance-driven process requiring alignment between financial strategy, sustainability performance, and assurance readiness.

Suggested Citation

  • Divyesh Patel, 2026. "Sustainability-Linked Financing (SLF) and ESG Assurance Redefining Funding Design in Business Restructuring," International Journal of Scientific Research in Humanities and Social Sciences, International Journal of Scientific Research in Humanities and Social Sciences, vol. 3(2), pages 40-51, March.
    • Handle: RePEc:jbi:ijsrhs:v3:y2026:i2:id:262
    DOI: 10.32628/IJSRHSS25327
    Note: Article URL: https://ijsrhss.com/home/article/view/IJSRHSS25327
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