تبیینی بر پیشران‌های پایداری مالی در بستر ارتقا سواد مالی با تأکید بر مدل میک مک

Objective: Objective: Financial literacy offers numerous benefits for individuals, businesses, society, and the planet in promoting sustainable finance. For individuals, it helps align their personal values and goals with financial decisions, diversify their portfolios, reduce their environmental footprint, and contribute to positive social change. For businesses, it facilitates access to new funding sources, enhances reputation, improves risk management, and creates long-term value. For society, it strengthens social inclusion, reduces poverty and inequality, and supports human rights and democracy. This study aims to examine the drivers of financial sustainability within the framework of financial literacy enhancement. The author argues that to make informed investment decisions about financial products with sustainable characteristics, private investors must possess a high level of financial literacy and sustainable financial literacy.

Methodology: This research is applied in terms of its objective and descriptive-analytical in terms of data collection. Information was gathered through both documentary-library and field methods. Financial literacy components were assessed using eleven dimensions and analyzed with MICMAC and Scenario Wizard software. The model analyzes the interrelationships between variables, enabling prioritization of influential factors and providing practical strategies to strengthen financial sustainability. Key factors and probable scenarios for financial sustainability within the framework of enhanced financial literacy were identified. The study utilized an expert-based sample of 20 participants, selected using the snowball sampling method.

Findings: Eleven primary components of financial literacy were identified for managers, including understanding and analyzing financial statements, familiarity with insurance and labor laws, tax regulations, and commercial law. These components play a critical role in financial decision-making, reducing legal risks, and improving organizational performance. Tax regulations, as a framework for calculating, paying, and managing direct and indirect taxes, are influential in structuring financial activities and preventing issues arising from tax non-compliance. Moreover, commercial law, encompassing regulations on company formation and management, commercial contracts, and bankruptcy, serves as an essential legal tool for managing business relationships and activities. These components provide the necessary infrastructure for optimizing financial and legal processes, mitigating risks, and ensuring organizational compliance with legal requirements. Awareness and mastery of these topics lead to improved overall organizational performance and confidence in managerial decision-making.

Conclusion: High financial literacy directly correlates with intelligent financial behaviors, such as optimal resource utilization and cost reduction. Societies that have widely implemented financial literacy programs have experienced significant improvements in welfare indices and financial sustainability. Managers must familiarize themselves with the structure and conditions for participating in international markets. Understanding the necessary conditions and permits, such as commercial cards, customs procedures, and the concept of smuggling, is among the essential knowledge required for managers. Additionally, knowledge of the laws governing free trade zones or special economic zones is crucial for informed managerial decisions, highlighting the necessity of awareness in this area.