Digital Transformation of ESG-Driven Management Accounting from an FSSC Perspective: A Literature Review and Theoretical Framework Construction

Against the backdrop of deepening sustainable development concepts and rapid digital technology advancements, enterprise management accounting systems are undergoing profound transformations. This paper examines the Financial Shared Service Center (FSSC) as a lens to systematically analyze existing literature, aiming to reveal the theoretical connections and integration mechanisms between Environmental, Social, and Governance (ESG) indicators and management accounting digitalization. Through a literature review, we construct an integrated model comprising three tiers: data architecture, process automation, and analytical intelligence, to elucidate the theoretical foundations, technical pathways, and potential challenges of ESG integration. The study demonstrates that FSSC plays a pivotal role in addressing ESG data fragmentation, inconsistent standards, and information lag. Meanwhile, the combined application of cloud computing, robotic process automation, blockchain, and artificial intelligence provides robust theoretical support for real-time monitoring, predictive analysis, and strategic decision-making of ESG data. The proposed theoretical framework not only enhances academic understanding of ESG digital transformation mechanisms but also offers practical guidance for enterprises to effectively integrate ESG elements during digital transformation, thereby promoting sustainable development. We anticipate this framework will provide new perspectives and value for both academic research and corporate practice.