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ERP-Enabled ESG Reporting and Financial Transparency Under Saudi Arabia's Vision 2030 Transformation Framework

サウジアラビアのVision 2030変革フレームワークにおけるERP対応ESG報告と財務透明性 (AI 翻訳)

Daskon Priyanama Imiyage

Crossrefプレプリント2026-01-01#ESG経営インパクト: 資金調達
DOI: 10.2139/ssrn.6652901
原典: https://doi.org/10.2139/ssrn.6652901

🤖 gxceed AI 要約

日本語

本研究は、サウジアラビアのVision 2030変革戦略において、ERPシステム（SAP、Oracle等）がESG報告の準備態勢をどのように支援するかを検討する。統合データ統合、調達ガバナンス、資産ライフサイクルモニタリング、コンプライアンス対応アーキテクチャに焦点を当て、質的枠組みを用いて分析する。結論として、ERP対応ESG報告は投資家の信頼とガバナンスの説明責任を高める基盤となると示す。

English

This study examines how ERP systems (SAP, Oracle) support ESG reporting readiness within Saudi Arabia's Vision 2030 transformation strategy, focusing on centralized data integration, procurement governance, asset lifecycle monitoring, and compliance-aligned reporting architectures. Using a qualitative policy-oriented framework, it finds that ERP-enabled ESG reporting enhances investor confidence and governance accountability.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

サウジアラビアのVision 2030は日本のGX戦略と直接関連しないが、ERPを活用したESG報告の枠組みは、日本企業のSSBJ対応や統合報告書作成においても参考になる可能性がある。特にインフラセクターの開示実務に示唆を与える。

In the global GX context

While focused on Saudi Arabia, this paper provides a case study of how ERP systems can underpin ESG disclosure in emerging markets. Globally, it aligns with ISSB/COSO principles for internal control over sustainability reporting, offering a practical example for companies implementing disclosure infrastructure.

👥 読者別の含意

🔬研究者:This paper offers a policy-oriented framework linking ERP systems to ESG reporting readiness, useful for scholars studying sustainability disclosure infrastructure in emerging economies.

🏢実務担当者:Corporate sustainability teams can learn how ERP integration (SAP, Oracle) can streamline ESG data collection and compliance, particularly for infrastructure firms undergoing regulatory modernization.

🏛政策担当者:Regulators may note how ERP-enabled reporting supports investor confidence and capital market development, providing a model for emerging-market disclosure frameworks.

📄 Abstract（原文）

Environmental, Social, and Governance (ESG) reporting is increasingly recognized as a critical component of financial transparency frameworks supporting sustainable economic diversification across emerging markets. Within Saudi Arabia's Vision 2030 transformation strategy, infrastructure-sector organizations face growing expectations to strengthen sustainability disclosure practices aligned with international reporting standards. This study examines how Enterprise Resource Planning (ERP) systems such as SAP ERP and Oracle Fusion Cloud ERP support ESG reporting readiness through centralized data integration, procurement governance transparency, asset lifecycle monitoring, and compliance-aligned reporting architectures. Using a qualitative policy-oriented analytical framework, the study evaluates how digitally integrated accounting information systems improve disclosure reliability and institutional transparency across infrastructure-sector reporting environments undergoing regulatory modernization. The findings suggest that ERP-enabled ESG reporting environments represent a foundational component of sustainability disclosure architectures supporting investor confidence, governance accountability, and participation in sustainability-oriented capital-market environments aligned with Saudi Arabia's Vision 2030 transformation objectives.

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