Information Systems for ESRS Reporting: An Analytical Model of Sustainability Data Management in Corporate Systems
Year: 2026
Type: conference-paper
Abstract: The article examines the formation of information systems for reporting under the European Sustainability Reporting Standards (ESRS) in the context of growing requirements for the manageability, comparability, and auditability of non-financial data. Based on the systematization of scientific and applied approaches, the expediency of moving from fragmented collection of ESG indicators to managed corporate data models focused on digital tagging, quality control, and information lineage is substantiated. An analytical model of sustainability data management is proposed. It integrates ESRS data points, methodological metadata (descriptions of rules, methods, measurement units, sources, and calculation parameters of ESRS data points), control procedures, and audit-trail mechanisms within corporate information systems. The applied possibilities of using the model to improve the manageability, comparability, and verifiability of ESRS reporting are substantiated, considering the large-scale expansion of reporting entities in the European Union. The practical significance of the results lies in creating a methodological basis for the digital transformation of corporate non-financial reporting and for preparing enterprises for external assurance of sustainability data.
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7214616389