INTEGRATION OF ESG REPORTING INTO MODERN ACCOUNTING SYSTEMS: CHALLENGES AND OPPORTUNITIES

Abstract

As global regulators and investors demand higher transparency regarding non-financial performance, the integration of ESG (Environmental, Social, and Governance) metrics into formal accounting systems has become mandatory. This paper examines the technical and conceptual frameworks required to merge ESG data with traditional financial reporting. It highlights the role of Cloud ERPs and Blockchain in ensuring data verifiability and discusses the shift toward “Integrated Reporting.”