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Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment ( TOE ) Lens

技術-組織-環境（TOE）レンズを通したCSR報告におけるブロックチェーン技術の書誌分析 (AI 翻訳)

Nurgul Aiupova, M. Miah, K. Taralik

Corporate Social Responsibility and Environmental Management📚 査読済 / ジャーナル2026-02-18#ESG
DOI: 10.1002/csr.70474
原典: https://doi.org/10.1002/csr.70474

🤖 gxceed AI 要約

日本語

本研究は、ブロックチェーン技術がCSR報告に与える影響を書誌分析により調査した。2015年から2025年の文献（153件）を分析し、伝統的なCSR報告からテクノロジー対応のサステナビリティ報告へのシフトを示した。TOEフレームワークを統合した概念フレームワークを提案し、今後の実証研究の基盤を提供している。

English

This study conducts a bibliometric analysis of blockchain applications in CSR reporting from 2015-2025. Analyzing 153 articles from Scopus and Web of Science, it finds a shift from traditional CSR reporting to technology-enabled sustainability reporting. The proposed conceptual framework integrates technology-organization-environment (TOE) elements for future empirical testing.

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

日本ではSSBJ（日本サステナビリティ基準委員会）や有価証券報告書でのサステナビリティ開示が進む中、ブロックチェーンによる報告の信頼性向上は将来的に関連する可能性がある。しかし本論文は特定の政策連動や日本事例を含まず、実務への直接的な示唆は限定的。

In the global GX context

Globally, blockchain is explored as a tool to enhance trust in non-financial reporting, relevant to ESG frameworks like ISSB and CSRD. This bibliometric review provides a structured overview of the research landscape, identifying key themes and a TOE-based framework for technology adoption in sustainability reporting.

👥 読者別の含意

🔬研究者:Researchers interested in technology-enabled sustainability reporting will find a comprehensive bibliometric overview and a TOE-based conceptual framework for further empirical testing.

🏢実務担当者:Corporate sustainability teams exploring blockchain for CSR reporting can gain an understanding of current research themes and the technology-organization-environment considerations for adoption.

📄 Abstract（原文）

Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications in CSR reporting from 2015 to 2025. VOSviewer and Biblioshiny in Rstudio applications were employed to perform the required analysis. Drawing data from Scopus and Web of Science (153 articles), the results reveal a significant shift in focus from traditional corporate social responsibility (CSR) reporting mechanisms toward technology‐enabled sustainability reporting. The thematic analysis presents five significant areas for further exploration, including corporate governance and sustainability strategy, technology‐driven sustainable finance, CSR reporting and credibility, ESG performance and digital innovation, and blockchain for accountability and responsibility. The proposed conceptual framework suggests integration of technology‐organization‐environment (TOE) elements when introducing new technology within the organization. Future researchers can empirically test the framework's antecedents to assess the socio‐economic context of different types of non‐financial reporting.

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