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Finance and Credit
 

Analysis of business investment efficiency: Factor modeling of sustainable financing

ISSUE 11, NOVEMBER 2025

PDF  Article PDF Version

Received: 1 August 2025

Accepted: 18 August 2025

Available online: 27 November 2025

Subject Heading: INVESTING

JEL Classification: G31, G32, M49, Q01

Pages: 66-75

https://doi.org/10.24891/mtsutp

Sergei V. PETROV Lomonosov Moscow State University, Moscow, Russian Federation
sergeipetrov.97@mail.ru

https://orcid.org/0009-0000-2010-0592

Subject. This article assesses the business investment performance and corporate sustainability financing from the perspective of the classical analysis of a firm's business activities.
Objectives. The article aims to interpret the factor model of return on investment as the tool of reflecting the alignment of private and public interests around the corporate functioning.
Methods. For the study, I used the methods of modeling and analysis.
Results. The article proposes and describes the factor dependence of business investment profitability, and it identifies the issues of uncertainty regarding the specific composition of investments to be analyzed from the considered perspective.
Conclusions. The presented approach to factor decomposition of return on investment helps create a unified system with the DuPont models and A.D. Sheremet's models.

Keywords: analysis, return on investment, social capital, technological development, sustainable financing

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