THE INTEGRATION OF ESG REPORTING INTO MODERN ACCOUNTING SYSTEMS
Keywords:
ESG Reporting, Sustainability Accounting, Non-financial Disclosure, ERP Integration, Stakeholder Theory, Corporate Governance.Abstract
As global focus shifts toward sustainability, traditional financial reporting is expanding to include Environmental, Social, and Governance (ESG) metrics. This article explores how ESG criteria are being integrated into modern accounting systems through digital transformation. It examines the transition from voluntary disclosure to mandatory reporting and the role of technologies like ERP systems and Blockchain in ensuring data reliability. The study concludes that ESG integration enhances corporate value and stakeholder trust but requires a significant overhaul of traditional internal control frameworks.
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