INTEGRATING SUSTAINABILITY INTO ERP SYSTEMS

Abstract

The article examines the significance of ERP systems as a strategic platform for sustainability management (ESG). The analysis begins by defining sustainability as a holistic imperative that transcends the traditional focus on profit. It is established that traditional accounting information, managed by ERP, is insufficient for measuring ESG factors and long-term value. Mechanisms through which ERP must be adapted are explored – namely, by expanding management accounting and integrating non-financial metrics into operational modules. Through Business Intelligence (BI) and DSS, the integrated ERP transforms raw data 
into strategic options. This supports complex management decision-making, such as the optimization of the supply chain based on ecological criteria and the provision of a reliable basis for integrated reporting.