This study addresses the strategic role of digital accounting in promoting business sustainability amidst emerging technologies such as artificial intelligence, blockchain, the Internet of Things, and big data analytics. Following international environmental, social, and corporate governance (ESG) standards such as the GRI and SASB, digital accounting systems enable real-time monitoring, automated reporting, and improved decision-making. The study addresses first-line implementation plans, performance measures, industry deviations, and potential risks due to over-digitization. Case studies and theoretical descriptions provide scientific and applied knowledge about the future direction of guaranteeing ESG, digitization, and bundled reporting. The study concludes with practical recommendations and research directions for promoting ethical and scalable application of digital bookkeeping to achieve sustainability in various organizational and regulatory contexts.