Decathlon, a leading French multinational sporting goods retailer, has demonstrated a robust financial trajectory amid intensifying global supply chain disruptions and the rapid evolution of digital commerce. With over 1,700 stores in more than 60 countries, its financial settlement processes play a pivotal role in sustaining efficiency and profitability across its vertically integrated business model. This study critically examines Decathlon’s financial settlement systems, highlights key challenges, and presents conceptual frameworks that map the impact of technological innovations such as blockchain, digital wallets, and predictive AI. Moreover, the paper identifies research directions that align with emerging themes in sustainable finance and regulatory harmonization.