Digital trust has emerged as a foundational enabler of enterprise systems, influencing organizational performance, user adoption, ecosystem collaboration, and strategic competitiveness. In an era of data-driven decision-making, AI-enabled automation, and interconnected digital platforms, enterprises increasingly rely on trust as an intangible yet powerful strategic resource. This conceptual review examines the role of digital trust within enterprise systems by synthesizing perspectives from resource-based theory, socio-technical systems theory, institutional trust theory, and digital governance frameworks. A Digital Trust Strategic Resource Model (DTSRM) is proposed, illustrating how structural, relational, and cognitive trust contribute to enterprise resilience, user engagement, and long-term sustainability. Conceptual diagrams, figures, and detailed explanatory sections are provided. The study concludes with implications for managers, policymakers, and IS researchers.