To meet the challenges of the International Sustainability Standards Board’s (ISSB) S1 and S2 standards, companies need to measure carbon emissions / sustainability data and take action in a variety of areas that ERP systems manage or touch. These business process areas include supply chain, procurement, logistics, manufacturing, and employee travel.

The key drivers are the new regulations on climate change and organisations acknowledging that reducing their carbon footprint has business benefits.

https://www.computerweekly.com/feature/ERP-firms-target-carbon-reporting-role

https://www.ifrs.org/news-and-events/news/2023/06/issb-to-issue-ifrs-S1-ifrs-S2/