Abstract

LEON LUYO, Sandra Lizzette; MARQUEZ-YAURI, Heyner Yuliano; ZAVALETA LAMELA, Rainer Víctor  and  COSME URBINA, Manuel Edward. NON-FINANCIAL LEVERAGE STRATEGIES AND THEIR IMPACT ON BUSINESS LIQUIDITY DURING DELINQUENCY: A SYSTEMATIC REVIEW. Aula Virtual [online]. 2025, vol.6, n.13, e567.  Epub Nov 19, 2025. ISSN 2665-0398.  https://doi.org/10.5281/zenodo.17506862.

Liquidity management in scenarios of delinquency represents a critical challenge for business sustainability, especially in contexts of high uncertainty and financial volatility. Faced with the limitations of traditional financing mechanisms, organizations resort to non-financial leverage strategies aimed at strengthening resilience and ensuring access to resources. The purpose of this article is to identify and classify such strategies, analyzing their effectiveness in optimizing business liquidity during periods of delinquency. To this end, a systematic review article was conducted that integrated recent academic studies from different sectors and regions, applying a comparative analysis of the main organizational factors and their effects on liquidity management. The results show that practices such as corporate social responsibility, the implementation of ESG policies, investment in intangible capital, board diversity, and information transparency constitute relevant mechanisms that help mitigate risks, reduce information asymmetries, and enhance investor and stakeholder confidence. The most important conclusion indicates that non-financial leverage strategies should be conceived as central, rather than complementary, tools in business management, offering a useful framework for both theory and practice in contexts of delinquency.

Keywords : Non-financial strategies; liquidity; delinquency; corporate governance; resilience.

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