The rapid advancement of digital technology has brought significant changes across various aspects of life, including the fields of management, accounting, and taxation. The emergence of intelligent data-driven technologies has increasingly supported information processing, improved operational efficiency, and enabled more adaptive and informed decision-making processes. At the same time, global demands for the implementation of Environmental, Social, and Governance principles continue to grow alongside rising awareness of sustainability, social responsibility, and transparent as well as accountable governance. The synergy between technological advancement and sustainability principles has therefore become an essential factor in creating long-term value that is not solely focused on economic growth, but also on social and environmental impacts.