In the broader context of modern enterprise governance, approval is not merely an operational step - it is a lever that coordinates three essential pillars of an organization: risk, capital, and growth speed.

At the scale of multi-entity and multinational operations, each approval request is no longer a simple "confirmation form" but a crosspoint of several key governance dimensions:

• GRC - Governance, Risk & Compliance: The overall framework of Governance (how decisions are made and power is controlled), Risk (identifying and reducing financial, operational, and legal risks), and Compliance (adhering to regulations, procedures, and laws).

• SoD - Segregation of Duties: The principle ensuring that no individual has full control within a process chain. For example, the person who creates a purchase order cannot also approve and process its payment.

• Budgeting and Forecasting: The mechanism ensuring that all expenses, contracts, and purchase requests remain within the boundaries of the approved financial plan.

• ESG - Environmental, Social & Governance: The international standard for sustainable development, including Environmental (environmental responsibility), Social (social responsibility), and Governance (transparent management), which is increasingly required in manufacturing enterprises, especially in recycling and energy.

• Tax and Audit Compliance: The factors that ensure transparent, traceable, and verifiable operations, allowing validation of every financial decision.

Therefore, a modern approval mechanism cannot be a linear sequence of steps. It must operate as a dynamic authority operating system - a governance layer that adapts automatically based on risk thresholds, transaction values, and operational contexts. It establishes intelligent guardrails to prevent users from making procedural errors or exceeding their authority while automatically routing approval flows suitable for each situation.

More importantly, this system helps reduce management latency - the delay in decision-making within approval processes. Every hour or day of delay in approving purchase orders, contracts, or procurement requests creates a cost of delay - a loss of opportunity caused by late materials, halted production lines, waiting customers, and blocked cash flow.

From a financial perspective, this latency directly affects working capital - the amount of liquid cash available for daily operations. A slow approval system not only affects productivity but also slows capital turnover, lengthens the cash conversion cycle, and indirectly erodes profit margins. Therefore, an effective Approval Matrix not only helps the enterprise maintain risk control but also accelerates decision-making speed, transforming approval data into a tool to optimize capital and operational performance across the entire supply chain.

Standard Odoo workflows are limited to linear flows and fixed approval levels, which cannot reflect the real authority structure that changes depending on transaction value, product category, funding source, responsible department, legal status, or ESG constraints.

• Allows configuration of an approval matrix based on the state of the approval request and sets filter conditions using any data field.

• No limitation on the number of approval levels.

• Allows customization of approval notification content sent by email.

• Option to notify the requester when the document status changes.

• Multiple options for defining approvers by specific user, direct manager, department head, or authorized user.

• Option to hide or display standard buttons on the original form to control Odoo’s default automation flow.

• Option to display key information from the original document on the approval request form so that the reviewer can check it quickly without accessing the original record.

• Approvers can confirm directly on the approval request form or access the original document to approve within the form view.

• Records all changes and approvals both on the original document and on the approval request.

The result is a mechanism that orchestrates authority across the entire transaction ecosystem, where decision-making becomes faster, risks are quantified and controlled by system rules, and approval data becomes a strategic resource for leaders to optimize capital, profit margins, and sustainable growth.