ACF Connector Specification — SAP
1. Purpose
This specification defines how the ZAYAZ Accounting Connectivity Framework (ACF) integrates with the SAP enterprise ecosystem, with SAP S/4HANA as the primary ERP source family and SAP Business Technology Platform / SAP Integration Suite as the preferred integration fabric where appropriate.
SAP is materially different from smaller accounting platforms.
A customer may operate:
- SAP S/4HANA Cloud Public Edition;
- SAP S/4HANA Cloud Private Edition;
- SAP S/4HANA on-premise;
- legacy SAP ECC;
- SAP BTP;
- SAP Integration Suite;
- SAP Event Mesh;
- SAP Cloud Connector;
- custom CDS views;
- custom business objects;
- customer-specific extensions; and
- combinations of these in the same enterprise landscape.
The first task of ACF is therefore not:
Connect to SAP.
It is:
Determine which SAP landscape exists, which released interfaces are authoritative, which organizational context each record belongs to, and which source path can be governed safely.
The connector is intended to support:
- accounting ingestion;
- procurement;
- supplier analysis;
- material-flow analysis;
- asset analysis;
- project and cost-center allocation;
- physical activity discovery;
- emissions calculation;
- PEF/LCA enrichment;
- circularity;
- reporting prepopulation;
- audit evidence;
- assurance;
- group reporting; and
- continuous sustainability operations.
2. SAP is a connector family
Unlike a small SaaS accounting package, SAP is not represented by one universal API.
The ACF SAP connector therefore behaves as a connector family.
SAP
│
┌────────────┼─────────────┐
│ │ │
S/4HANA Cloud S/4HANA Legacy ECC
Public Private /
On-Prem
│ │ │
└────────────┼─────────────┘
│
▼
SAP integration layer
┌─────────────┼─────────────┐
│ │ │
APIs CDS Events
│ │ │
└─────────────┼─────────────┘
│
SAP BTP / Integration
where required
│
▼
ACF
The resulting customer-specific definition is stored in:
ACF-SAP-CUSTOMER-PROFILE
3. SAP landscape discovery
Before ZAYAZ retrieves accounting data, it must determine the landscape.
The profile should identify at minimum:
SAP product
deployment model
release
system ID
client
API host
logical system
company codes
controlling areas
plants
communication scenarios
communication arrangements
released APIs
released CDS views
custom extensions
event capability
BTP connectivity
This prevents ZAYAZ from treating all SAP environments as equivalent.
4. Clean-core integration principle
The SAP connector should be designed according to a clean-core principle.
The preferred hierarchy is:
Released SAP API
↓
Released SAP CDS
↓
Released extraction interface
↓
Approved custom CDS API
↓
Approved BTP integration
↓
Governed legacy interface
The standard connector should not depend directly on internal SAP database tables.
This is important because internal implementation structures can change independently of the integration contracts SAP deliberately publishes.
5. SAP Business Accelerator Hub
SAP Business Accelerator Hub is one of the primary source catalogs for the connector.
It exposes published:
- APIs;
- CDS views;
- event objects;
- integration content;
- business-object interfaces; and
- related integration artifacts.
ACF should use this information during connector definition and compatibility review.
However, public documentation does not prove that a particular customer system has enabled the same capability.
That must still be verified against the customer's actual landscape.
6. Communication scenarios
SAP S/4HANA Cloud Public Edition APIs are typically associated with communication scenarios.
A communication scenario defines the integration contract, including relevant:
- services;
- authorizations;
- communication direction; and
- available authentication mechanisms.
The configured customer instance then uses a:
Communication Scenario
↓
Communication System
↓
Communication User
↓
Communication Arrangement
ACF must preserve the communication-scenario identity for interfaces on which production processing depends.
7. Communication arrangements
The fact that SAP publishes an API does not mean the customer's ZAYAZ connection can call it.
Effective capability depends on:
API published
+
scope enabled
+
communication scenario
+
communication arrangement
+
technical authentication
=
callable customer API
This is another example of why ACF capability cannot be represented by a single Boolean.
8. Authentication
Authentication is communication-scenario dependent.
Modern SAP integrations can support mechanisms including:
- OAuth 2.0;
- client certificates;
- technical communication users; and
- principal propagation in appropriate user-context scenarios.
For ZAYAZ machine-to-machine processing, the preferred model is:
technical identity
+
least privilege
+
OAuth / certificate
where the SAP scenario supports it.
Plain user-password integrations should not become the preferred production architecture.
9. SAP BTP
SAP Business Technology Platform provides the enterprise platform surrounding many modern SAP extension and integration patterns.
For ACF, its most relevant capabilities include:
- Integration Suite;
- API management;
- event handling;
- connectivity;
- extension applications; and
- integration governance.
ZAYAZ should not require every SAP customer to deploy BTP merely to connect.
But where BTP already exists, ACF should respect and integrate with the customer's existing enterprise architecture.
10. SAP Integration Suite
SAP Integration Suite can provide:
SAP systems
+
non-SAP systems
+
APIs
+
events
+
transformations
+
routing
↓
governed enterprise integration
For a large enterprise customer, the correct architecture may therefore be:
SAP S/4HANA
↓
SAP Integration Suite
↓
ZAYAZ ACF
rather than:
SAP S/4HANA
↓
ZAYAZ directly
Both models should be supported.
11. Cloud Integration
SAP Cloud Integration can execute integration flows across cloud and on-premise landscapes.
It can provide:
- routing;
- transformations;
- protocol adaptation;
- mappings;
- orchestration;
- error handling; and
- enterprise integration monitoring.
Where a customer already maintains authoritative transformations in Integration Suite, ACF should avoid silently duplicating them.
The transformation origin must remain visible in provenance.
12. API Management
SAP API Management can govern enterprise APIs through:
- authentication;
- authorization;
- traffic policies;
- API products;
- monitoring;
- lifecycle governance; and
- controlled consumption.
A customer may therefore expose a governed SAP API to ZAYAZ through API Management rather than directly through S/4HANA.
ACF records both:
logical source = SAP S/4HANA
and:
integration route = SAP API Management
13. SAP Cloud Connector
SAP Cloud Connector is particularly relevant to Private Edition and on-premise landscapes.
It establishes a secure customer-managed connection from the private SAP environment toward SAP BTP.
The customer determines which internal resources are exposed.
The preferred pattern is:
ZAYAZ
↓
SAP BTP
↓
Cloud Connector
↓
Customer SAP
rather than exposing an internal SAP system directly to the public internet.
14. SAP system identity
A SAP source record cannot be identified by business document number alone.
The minimum identity can require:
SAP system
+
SAP client
+
business object type
+
source key
and frequently:
company code
fiscal year
line item
plant
as additional context.
These identities must be retained in TrustGate.
15. SAP client
SAP client context is fundamental.
Two records with apparently identical business keys in different SAP clients are not the same source object.
Therefore:
SAP system + client
is part of the source namespace.
16. Company code
Company code is one of the most important SAP concepts for ZAYAZ.
It is the central external-accounting organizational unit for which a complete set of accounts can be prepared.
A company code often corresponds to a legal entity.
But that equivalence must not be assumed universally.
The mapping is:
SAP company code
↓
legal-entity assessment
↓
ZAYAZ organization
↓
E-C-O Number
17. Company code is not automatically legal entity
SAP permits company codes to represent structures that are not strictly independent legal entities.
Therefore this would be unsafe:
company code = legal entity
The correct model is:
company code
↓
legal entity candidate
↓
validated mapping
This distinction matters for:
- CSRD scope;
- GHG organizational boundaries;
- consolidated reporting;
- audit evidence; and
- group-level calculations.
18. Controlling area
SAP Controlling introduces a separate organizational context.
A controlling area can contain multiple company codes.
It governs internal accounting concepts such as:
- cost centers;
- internal allocations;
- cost objects; and
- management accounting.
Therefore:
controlling area ≠ legal entity
ACF preserves it as a management-accounting context.
19. Cost centers
Cost centers are highly useful ESG allocation dimensions.
For example:
SAP cost center
"NO-OSLO-OPS"
↓
semantic mapping
↓
ZAYAZ organizational unit
↓
ESG allocation
Potential uses include:
- office emissions;
- departmental travel;
- shared utilities;
- procurement allocation;
- administrative footprinting; and
- business-unit analysis.
20. Profit centers
Profit centers provide another management dimension.
These may correspond to:
- product groups;
- business units;
- geographic operations;
- operating divisions; or
- other management structures.
They should not automatically become ESG reporting units.
A governed semantic mapping is required.
21. Plants
SAP plants are especially important for ESG.
A plant often provides operational or logistics location context.
Potential uses include:
- manufacturing site;
- warehouse;
- distribution center;
- operating facility;
- material valuation context; and
- inventory location.
Once mapped to a physical facility, the plant can drive:
location
↓
jurisdiction
↓
electricity grid
↓
transport context
↓
facility ESG allocation
22. Plant mapping
A SAP plant identifier is not enough.
ACF should resolve:
SAP plant
↓
facility identity
↓
address / geolocation
↓
country / region
↓
E-C-O organization
before using the plant for location-sensitive ESG calculations.
23. Storage locations
Storage locations provide more detailed inventory context below or around the plant structure.
They may help identify:
- warehouse zones;
- inventory locations;
- stock movements;
- material ownership; and
- operational flow.
The exact semantic meaning remains customer-specific.
24. General ledger
SAP's released G/L CDS models can expose rich journal-entry information.
Useful fields can include:
- ledger;
- company code;
- fiscal year;
- accounting document;
- line item;
- G/L account;
- cost center;
- profit center; and
- other reporting dimensions.
This makes SAP highly suitable for financial ESG screening.
25. General-ledger use
A G/L record can support:
- spend-based emissions;
- financial reconciliation;
- cost-center allocation;
- company-code allocation;
- materiality screening;
- supplier resolution; and
- audit tracing.
But:
A financial posting is not automatically a physical environmental activity.
26. Journal-entry identity
Journal-entry lineage should preserve:
SAP system
+
client
+
company code
+
fiscal year
+
accounting document
+
line item
where these keys are applicable.
This creates a stable bridge between financial evidence and ESG calculations.
27. Suppliers and Business Partners
SAP S/4HANA uses Business Partner concepts extensively.
Supplier information can support:
- supplier identification;
- spend aggregation;
- country resolution;
- CSDDD workflows;
- supplier questionnaires;
- supplier risk;
- primary-data requests;
- product-footprint requests; and
- Scope 3 analysis.
Supplier identity remains separate from supplier ESG evidence.
28. Supplier invoices
Supplier invoices can provide substantially better ESG context than ledger records alone.
Potential source fields include:
- supplier;
- invoice;
- company code;
- G/L account;
- cost center;
- controlling area;
- profit center;
- purchase-order reference; and
- item information.
This allows the chain:
financial posting
↓
supplier invoice
↓
purchase order
↓
material / service
to improve classification progressively.
29. Purchase orders
Purchase orders can be one of SAP's most valuable ESG sources.
They can provide:
- supplier;
- material;
- material group;
- quantity;
- unit;
- plant;
- price;
- currency;
- account assignment;
- project/WBS; and
- asset context.
This means SAP can sometimes move ESG analysis beyond monetary spend even before an invoice arrives.
30. Purchase-order account assignments
Purchase-order account assignments are especially valuable because they can relate expenditure to:
- cost center;
- WBS element;
- asset;
- internal order; or
- another cost object.
ACF should preserve this assignment rather than flatten procurement into a generic supplier-spend record.
31. Goods receipts
Purchase orders describe what was ordered.
Goods receipts can describe what physically arrived.
That distinction is important:
Purchase Order
100 tonnes ordered
↓
Goods Receipt
92 tonnes received
For some ESG calculations, the second quantity may be the more appropriate activity signal.
32. Material documents
Material documents provide a particularly strong SAP source for physical activity.
Released SAP extraction content can expose material-document information and support delta extraction.
Potential information includes:
- material;
- document;
- document item;
- plant;
- stock type;
- movement context;
- physical quantity;
- units; and
- reference objects.
This can make SAP materially stronger than accounting-only connectors.
33. Material movement as ESG signal
Consider:
Financial source
EUR 250,000 steel purchase
This could support DQ1/DQ2.
A material document showing:
Steel
48,200 kg
Plant DE01
Goods receipt
may support a DQ3 candidate.
The second source is closer to the physical activity.
34. Movement type semantics
A quantity cannot be interpreted without movement context.
For example:
10,000 kg
could represent:
- purchase receipt;
- consumption;
- transfer;
- return;
- reversal;
- scrap;
- production receipt; or
- another stock movement.
Therefore ACF resolves:
quantity
+
unit
+
material
+
movement semantics
+
direction
+
plant
↓
environmental activity candidate
35. Materials
SAP material identity can become one of the strongest canonical ESG identifiers in an enterprise.
A material may link:
- procurement;
- supplier;
- purchasing;
- inventory;
- manufacturing;
- sales;
- logistics;
- product data; and
- sustainability evidence.
This is strategically important for ZAYAZ.
36. Material to Carbon Passport
A future path could be:
SAP Material
↓
ZAYAZ canonical product/material
↓
supplier evidence
↓
LCA / PEF model
↓
product carbon footprint
↓
Carbon Passport
The SAP material number remains the source business identity.
The environmental model is governed separately.
37. Material groups
Material groups can provide useful category signals.
For example:
material
+
material group
+
supplier
+
plant
+
purchase order
may offer much stronger classification than G/L account alone.
Material-group mappings should be versioned.
38. Units of measure
SAP has structured units of measure across procurement, inventory and manufacturing.
This is extremely useful for ESG.
However:
Quantity = 500
Unit = KG
still requires understanding what the 500 kg represents.
Unit validity does not establish activity semantics by itself.
39. Semantic Activity Resolution
The SAP connector reinforces the ACF activity-resolution model:
SAP object
↓
business quantity
↓
unit of measure
↓
material / activity meaning
↓
movement / transaction meaning
↓
location
↓
method compatibility
↓
emission-factor eligibility
Only then should MICE consume the quantity as environmental activity.
40. Procurement evidence ladder
SAP supports a particularly powerful evidence ladder:
G/L posting
↓
Supplier invoice
↓
Purchase-order item
↓
Material
↓
Goods receipt
↓
Physical quantity
↓
Supplier-specific evidence
This can progressively improve the quality of a calculation without breaking lineage.
41. Manufacturing
Manufacturing-enabled SAP landscapes could provide even richer ESG source data.
Potential sources include:
- production orders;
- material consumption;
- production receipts;
- yield;
- scrap;
- work centers;
- plants; and
- production quantities.
These sources could support:
- product footprinting;
- PEF;
- LCA;
- mass balance;
- circularity;
- scrap analysis; and
- production efficiency.
Manufacturing integration should be profiled separately because SAP implementations vary substantially.
42. Material balance
A future manufacturing flow could look like:
Input materials
↓
Production order
↓
material consumption
↓
production output
↓
scrap / waste
↓
product footprint allocation
This is a major strategic opportunity for ZAYAZ.
43. Fixed assets
SAP asset accounting can provide:
- asset identity;
- company code;
- asset class;
- acquisition value;
- depreciation;
- profit center;
- segment; and
- financial history.
This can support:
- capital-goods screening;
- facility mapping;
- machinery inventories;
- asset population checks; and
- financial reconciliation.
Physical characteristics may still require enrichment.
44. Projects and WBS
SAP project structures can provide fine-grained allocation.
WBS elements can support:
- infrastructure projects;
- construction;
- engineering;
- customer projects;
- project procurement;
- capital expenditure;
- project travel; and
- project footprinting.
The WBS hierarchy should remain intact rather than being reduced to free text.
45. Project sustainability
A project footprint may combine:
WBS
+
purchase orders
+
goods movements
+
supplier invoices
+
assets
+
travel
+
external activity data
↓
project ESG result
This could become a powerful enterprise feature.
46. Custom fields
SAP customers often add custom fields.
These may contain high-value ESG information such as:
- facility;
- material category;
- contract;
- vehicle class;
- supplier classification;
- product family;
- sustainability category; or
- environmental reference.
ACF should discover these fields.
It should never silently assume their meaning.
47. Custom CDS Views
SAP allows customers to expose approved custom CDS views as external APIs.
This is a very elegant solution where a standard released API does not provide the exact enterprise dataset ZAYAZ needs.
Example:
Released SAP CDS sources
↓
Customer Custom CDS
↓
External OData API
↓
ZAYAZ
This can remain clean-core aligned if governed properly.
48. Custom CDS governance
A custom CDS interface must register:
- name;
- version;
- primary source;
- associated sources;
- fields;
- calculations;
- filters;
- API purpose;
- authorization;
- owner; and
- TrustGate identity.
A view should never be treated as an anonymous data pipe.
49. Custom CDS performance
Custom external APIs should not be used indiscriminately for unrestricted mass extraction.
The connector should use filtering and pagination.
Where high-volume replication is required, released extraction interfaces may be more appropriate.
50. CDS data extraction
SAP provides released CDS views specifically enabled for data extraction.
Some support:
FULL
and:
DELTA
extraction.
Delta-enabled views can use change-data-capture mechanisms.
This is extremely attractive for ACF.
51. High-volume procurement extraction
SAP publishes extraction models for procurement domains including areas such as:
- supplier invoices;
- purchase orders;
- purchase-order items;
- purchase-order history; and
- account assignments.
This allows ZAYAZ to avoid turning transactional OData APIs into data-warehouse extraction interfaces.
52. Delta extraction
For supported released views:
Initial full load
↓
delta subscription
↓
source changes
↓
continuous extraction
can potentially be more efficient than repeated API scans.
ACF must record the extraction contract and subscriber state.
53. Custom extraction caveat
Standard SAP extraction views and customer-created custom CDS extraction views do not necessarily have identical capabilities.
In particular, delta support must be checked independently.
ACF must never infer:
CDS extraction = delta
without source confirmation.
54. ODP
SAP's Operational Data Provisioning architecture supports extraction and replication scenarios with delta mechanisms for appropriate sources.
Customers with established enterprise extraction infrastructure may already use ODP-compatible pipelines.
ACF should be able to coexist with these architectures instead of unnecessarily creating a competing extraction layer.
55. Business events
SAP S/4HANA can publish business events through Enterprise Event Enablement.
The architecture can be:
SAP business object change
↓
Business Event Handling
↓
Enterprise Event Enablement
↓
SAP Event Mesh
↓
ZAYAZ
This provides near-real-time change detection.
56. SAP Event Mesh
Event Mesh allows applications to publish and consume business events asynchronously.
For ACF, events can trigger:
- source refresh;
- recalculation;
- supplier updates;
- procurement updates;
- project updates;
- evidence refresh; or
- reconciliation.
The exact available event objects must be discovered for the customer system.
57. Events and authoritative state
As with our other ACF connectors:
Events optimize freshness. Reconciliation establishes completeness.
An SAP business event may trigger ZAYAZ to retrieve the authoritative business object.
The event itself is preserved as lineage.
58. Event lineage
TrustGate should be able to show:
SAP business event
↓
event topic
↓
source object ID
↓
API/CDS retrieval
↓
changed source state
↓
affected ESG calculation
This explains why an ESG value was recalculated.
59. Reconciliation
Periodic authoritative reconciliation remains mandatory for material ESG data.
Reconciliation should detect:
- missed changes;
- deleted objects;
- reversed documents;
- altered postings;
- changed purchase orders;
- changed material movements;
- changed mappings; and
- event-delivery gaps.
60. Reversals
SAP frequently represents corrections through business-document reversal rather than destructive deletion.
ACF must preserve:
original document
↓
reversal relationship
↓
replacement / corrected state
rather than simply treating the original source record as if it never existed.
61. Closed-period changes
Financial periods may be reopened or historical documents adjusted.
A change after an ESG result has been reported should produce:
SAP historical mutation
↓
DaVE detection
↓
TrustGate event
↓
affected calculation
↓
revalidation
The previous ESG result remains auditable.
62. Intercompany transactions
SAP group structures can generate large numbers of intercompany transactions.
Without controls, these can cause group ESG double counting.
ACF must preserve:
- originating company code;
- receiving company code;
- trading partner;
- document relationship; and
- elimination context where available.
63. Financial consolidation versus ESG consolidation
This distinction is fundamental:
SAP financial consolidation
is not necessarily:
GHG consolidation
or:
ESRS reporting perimeter
ZAYAZ applies the appropriate sustainability boundary independently.
64. Spend-based emissions
SAP provides rich classification context for spend calculations.
A result might use:
G/L account
+
supplier
+
supplier invoice
+
purchase-order item
+
material
+
plant
+
cost center
+
project
↓
classification
↓
spend factor
↓
tCO2e
This is considerably stronger than G/L-only screening.
65. Activity-based emissions
SAP can sometimes provide direct physical activity.
Examples include:
goods receipt quantity
material consumption
production quantity
purchase quantity
inventory movement
These can support DQ3 where their semantic meaning matches the selected calculation method.
66. Example — material procurement
Suppose SAP shows:
Supplier: Steel Supplier GmbH
Material: STEEL-HRC-01
PO quantity: 50,000 kg
Plant: DE01
and a goods receipt confirms:
48,200 kg received
ZAYAZ may have several methodological choices.
For actual received material:
48,200 kg
↓
material classification
↓
supplier / geography / product evidence
↓
appropriate factor
↓
tCO2e
could be materially better than a monetary estimate.
67. Example — unsafe quantity interpretation
Suppose SAP shows:
Quantity: 250
Unit: EA
Material: MACHINE_COMPONENT
ZAYAZ cannot automatically interpret:
250 EA
as mass, energy, distance or another factor-compatible activity.
Additional material or product information is required.
68. Plant-specific factors
Once SAP plant identity is mapped to a physical facility, it can influence factor selection.
For example:
Plant SE01
↓
facility Stockholm
↓
Sweden
↓
location-sensitive energy methodology
This is exactly the sort of source context that can prevent generic-factor misapplication.
69. Data-quality hierarchy
ACF applies its common five-level hierarchy.
ACF-DQ1 — Accounting-only estimate
Typical SAP source:
- journal entry;
- G/L account;
- supplier;
- spend.
ACF-DQ2 — Invoice/procurement-level data
Typical SAP source:
- supplier invoice;
- purchase order;
- material;
- project;
- cost center.
ACF-DQ3 — Activity data
Typical SAP source:
- goods receipt quantity;
- material movement;
- production quantity;
- validated operational quantity.