The paper reveals that the relation between finance and sustainable development (SD) is a relatively novel area. The paper aims to draw attention to the significant gap in the existing research, along with the issues of SD. The concept of SD requires a lot of attention, but seeing the cognitive category from the perspective of the discipline of finance, the latter is unsatisfactory. At the same time, the rank problem, its strategic dimension and the amount of financial resources allocated and disbursed for the purposes of focusing around sustainable development, identification of financial phenomena accompanying this category is seen as a priority. The research methods compose of critical analysis of literature, induction, deduction and reduction, desk research and dependencies and causal analysis. The time of analysis is 2017/2018. The manuscript deals with two main research questions that have been formulated as follows: 1. How to include multidimensional, holistic and long-term perspectives of SD into finance? 2. How SF impacts on efficiency of financing of sustainable development? A few conclusions/suggestions can be made to solve the research problem and include the SD perspective into finance: 1) internalization of externalities in the calculation of an investment (i.e. in a company’s present value); 2) assigning a long-term horizon to investments, also as a necessity for maintaining the prospect of safeguarding financial capital for the future; 3) progressive substitution of financial ratios with sustainability ratios; 4) a changing perspective on the connotation of financial profits.