Blockchain Implementation in Enhancing ESG Reporting Transparency: A Systematic Literature Review Focusing on E-S-G Dimensional Imbalance and Developing Country Contexts
ESG報告の透明性向上におけるブロックチェーン実装：E-S-G次元の不均衡と発展途上国コンテクストに焦点を当てた系統的文献レビュー (AI 翻訳)
Itsna Muflikhah
🤖 gxceed AI 要約
日本語
本論文は、ESG報告の透明性向上におけるブロックチェーン技術の可能性を系統的文献レビューで検討。PRISMA 2020プロトコルを用いてScopusから74論文を抽出し、最終11論文を分析。E-S-G次元の不均衡（Sが不足）と途上国の文脈適応性を新たな貢献として提示。許可型ブロックチェーンとスマートコントラクトが最も提案されるが、オラクル問題やスケーラビリティ課題も指摘。
English
This systematic literature review (PRISMA 2020) examines blockchain's potential to enhance ESG reporting transparency, analyzing 11 final studies from Scopus. It identifies two novel contributions: a clear imbalance across E-S-G dimensions (Social being neglected) and an assessment of relevance for developing countries. Permissioned blockchain with smart contracts is the dominant proposal, while oracle, scalability, and cost challenges persist.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本でもESG開示の信頼性向上が課題であり、ブロックチェーンによる改ざん防止はSSBJ基準や有報での活用が模索される。ただし本論文は途上国に焦点を当てており、日本の高度なデジタル環境とは前提が異なる点に留意が必要。
In the global GX context
Globally, blockchain is explored as a solution for ESG data integrity under ISSB and CSRD frameworks. This paper provides a structured overview of blockchain mechanisms and highlights the often-overlooked Social dimension, which is relevant for comprehensive disclosure standards. Its focus on developing countries adds a critical perspective often missing in mainstream literature.
👥 読者別の含意
🔬研究者:The SLR identifies research gaps in ESG dimension imbalance and developing country contexts, guiding future empirical studies.
🏢実務担当者:Highlights blockchain's potential for ESG data verification, but cautions about scalability and cost barriers for implementation.
🏛政策担当者:Provides evidence for considering blockchain in ESG disclosure standards, especially to address data reliability in developing economies.
📄 Abstract（原文）
ESG reporting has become a strategic instrument for assessing corporate sustainability, yet challenges of data reliability, manipulation, and verification persist, especially in developing countries. Blockchain technology, with its immutability, decentralization, and transparency, offers a potential solution. This Systematic Literature Review (SLR) applies the PRISMA 2020 protocol to Scopus literature, narrowing 74 articles to 11 final studies. Two novelty contributions emerge: (1) an explicit analysis of whether literature attention is proportionally distributed across Environmental (E), Social (S), and Governance (G) dimensions; and (2) an assessment of proposed solutions' relevance for developing country contexts. Findings confirm a clear imbalance, with E and G dominating while S remains nearly absent. Permissioned blockchain with smart contracts is the most proposed mechanism, while oracle problems, scalability, and costs are primary challenges.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.59890/ijfbm.v4i3.5first seen 2026-07-02 05:30:58
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