Samspel mellan ERP-system och organisatoriska processer vid genomförandet av dubbel väsentlighetsanalys : Vilka utmaningar uppstår?

Sammanfattning

Sustainability reporting has been one of the most complex areas for organizations in recent months. In particular, the introduction of the Omnibus proposal has created uncertainty among many organizations. A first and central step in sustainability reporting is the double materiality assessment within the framework of CSRD, where organizations need to analyze both how their operations affect people and the environment, and how sustainability-related risks and opportunities may affect the organization's financial position. The purpose of this study is to examine the challenges that exist in the interaction between ERP systems and organizational processes when conducting a double materiality assessment within the framework of CSRD. The study is based on the following research question: What challenges exist in the interaction between ERP systems and organizational processes when conducting a double materiality assessment within the framework of CSRD? To answer the research question, a qualitative research approach was applied through eight semi-structured interviews with respondents who have experience of sustainability reporting, DMA and ERP systems. The empirical material was analyzed using thematic analysis, where recurring patterns were identified and structured into three main themes: the limitations of ERP systems, fragmented system environments, and organizational barriers to integrating ERP systems into DMA. The conclusion shows that the challenges are found in the interaction of technical and organizational processes. One of the central challenges is that the ERP systems are mainly used as data sources for quantitative information, while DMA requires qualitative assessments, stakeholder dialogues, and cross-functional coordination. The study shows that fragmented system environments, manual work, lack of competence, unclear responsibility distribution, and regulatory uncertainty make the integration between ERP systems and the DMA process more difficult. The study also shows that, for ERP systems to support DMA more effectively, both technical integration and organizational maturity are required.