Abstract
Scenario analysis as a method of financial planning and risk assessment is actively used by financial departments in large companies. The growing attention of banks and institutional investors to sustainable development issues contributes to the spread of scenario analysis in the corporate sector. The practice and approaches to scenario analysis have significant differences. The article attempts to systematize the approaches to scenario analysis described in the literature, identify the main essential elements of scenario analysis and propose a universal methodology for scenario analysis for strategic financial planning, which can be used by companies from various industries.
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