Software, transformation and ESRS: systematic assessment of current research on impact potential of ESG management software for sustainable business transformation

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

🔬研究者:Provides a consolidated taxonomy of ESG software functionalities and transformation dimensions, identifying research gaps and calling for empirical validation.

🏢実務担当者:Offers a framework for selecting and implementing ESG management software to drive sustainable transformation beyond compliance.

🏛政策担当者:Highlights the role of technology standards and KPIs (e.g., ESRS) in enabling measurable transformation, informing regulatory design.

In the field of twin transformation combining sustainability and digitalisation, the purpose of this paper is to examine the impact potential of environmental, social and governance (ESG) management software for sustainable business transformation in the context of the EU Corporate Sustainability Reporting Directive. As the regulatory context necessitates companies to adopt technology to meet the rigorous data requirements, ESG management software is highlighted as a crucial enabler, offering transformative capabilities beyond compliance. Through a systematic literature review, this study bridges a fragmented research landscape focusing on individual technologies yet jointly embodied in ESG management software and generates an overarching perspective. The authors consolidated the identified disparate technologies into five ESG management software functionality clusters and derived ten sustainable business transformation impact dimensions. Highlighting a nascent development of transformation measurement metrics, they finally call for further exploration into the applicability of European Sustainability Reporting Standards key performance indicators for transformation measurement. The reviewed articles are mostly of conceptual nature which provide limited insight into industry practice. Thus, the authors underscore the need for empirical research and call for future reports from practice. They encourage scholars to further explore ESG management software functionalities, impact dimensions and transformation measurement frameworks. For practitioners, insights into the impact potential of such technologies for sustainable business transformation are offered. It includes a framework to operate such systems overcoming limitations and implementing best practices. In the twin transformation research field, the authors provide novel insights in understanding how ESG software technology can drive sustainable business transformation framed by the regulatory requirements of the Corporate Sustainability Reporting Directive.

• semanticscholar https://doi.org/10.1108/bl-12-2025-0289first seen 2026-05-23 05:46:22 · last seen 2026-05-27 05:00:28