The intensification of geopolitical crises in the international landscape has significantly increased global economic uncertainty, affecting the corporate environment through multiple transmission channels. This study aims to analyze, from a theoretical-analytical perspective, how geopolitical uncertainty influences organizational financial planning and budgeting processes. Methodologically, the research is structured as a theoretical essay, grounded in the integration of macroeconomic literature, financial planning approaches, and behavioral decision-making theories, supported by contextual evidence from institutional reports and recent economic sources. The findings indicate that geopolitical crises act as systemic shocks that simultaneously affect operational costs, economic expectations, and investment decisions, leading to a reconfiguration of budgeting practices. A transition from static models to more flexible and adaptive approaches is observed, with increased emphasis on risk management, continuous revision of assumptions, and liquidity preference. As its main contribution, the study proposes the Geopolitical Uncertainty Transmission to Budgeting Model (GUTBM), which integrates macroeconomic, organizational, and behavioral dimensions, offering a conceptual framework to understand how uncertainty is internalized within corporate environments. The study concludes that geopolitical uncertainty is becoming a structural feature of the contemporary economic environment, requiring organizations to enhance their adaptive capacity and redefine financial planning practices.
Nascimento et al. (Wed,) studied this question.