SMART CONTRACTS IN ESG REPORTING: A FINTECH-BASED FRAMEWORK FOR ENHANCING CORPORATE GOVERNANCE TRANSPARENCY
ESG報告におけるスマートコントラクト：コーポレートガバナンスの透明性を高めるフィンテックベースのフレームワーク (AI 翻訳)
Dr Abhishek Baplawat, Ramya Janardhan, Rashmi M G, Jasiya Rafique, Vaishali Mahajan, Meena Kumari, R
🤖 gxceed AI 要約
日本語
本研究は、ESG報告の断片化やグリーンウォッシュ問題に対し、ブロックチェーン上のスマートコントラクトを活用した自動化・透明性向上フレームワークを提案する。カーボンフットプリント等の指標をスマートコントラクトで自動検証し、改ざん防止監査証跡を提供。従来のESGシステムとの比較分析により、効率性・信頼性・規制適合性の優位性を示す。
English
This study proposes a fintech-driven framework using blockchain smart contracts to automate and enhance transparency in ESG reporting, addressing fragmentation and greenwashing. It encodes reporting obligations, automatically validates sustainability indicators (e.g., carbon footprint, diversity), and provides immutable audit trails. Comparative analysis shows superior efficiency, reliability, and regulatory alignment over traditional systems.
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基準や有報でのESG開示義務化が進む中、ブロックチェーンによる自動検証・透明性向上は実務上の課題（データ信頼性、監査負担）への解決策となり得る。ただし、日本企業のブロックチェーン導入率や規制環境を考慮した実装可能性の検討が必要。
In the global GX context
Globally, as ISSB, CSRD, and SEC climate rules demand more rigorous ESG data, this framework offers a technological pathway to automate verification and reduce greenwashing. It aligns with the push for digital disclosure infrastructure and real-time assurance, though practical adoption faces scalability and regulatory hurdles.
👥 読者別の含意
🔬研究者:Provides a conceptual model integrating blockchain with ESG reporting, offering a foundation for empirical studies on automation and trust in disclosures.
🏢実務担当者:Highlights how smart contracts can streamline ESG data collection and verification, potentially reducing audit costs and improving stakeholder confidence.
🏛政策担当者:Suggests regulatory sandbox opportunities for blockchain-based ESG reporting to enhance transparency and combat greenwashing.
📄 Abstract（原文）
Environmental, Social, and Governance (ESG) reporting has emerged as a cornerstone of sustainable corporate governance, yet existing disclosure mechanisms remain fragmented, prone to subjectivity, and often criticized for greenwashing. Traditional ESG reports suffer from inconsistent standards, delayed verification, and limited stakeholder trust. This study proposes a fintech-driven framework leveraging smart contracts on blockchain to transform ESG reporting into an automated, transparent, and tamper-proof process. Drawing from a systematic review of existing ESG disclosure practices and fintech applications in governance, the paper outlines how smart contracts can encode reporting obligations, automatically validate sustainability indicators, and provide immutable audit trails. The framework emphasizes three dimensions: (i) automation, where ESG metrics such as carbon footprint, labor diversity, and compliance records are directly linked to predefined smart contract logic; (ii) transparency, as blockchain ensures real-time accessibility and verification for regulators, investors, and stakeholders; and (iii) accountability, by reducing information asymmetry and minimizing risks of manipulation in corporate disclosures. Comparative analysis of traditional vs. blockchain-based ESG systems demonstrates superior efficiency, reliability, and regulatory alignment when smart contracts are deployed. Findings suggest that adopting this fintech-based approach can significantly enhance corporate governance transparency, strengthen investor confidence, and support global sustainability objectives. The study contributes to the growing literature on digital governance by offering a scalable model that integrates ESG reporting, blockchain infrastructure, and policy oversight.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.52152/bkv20y90first seen 2026-05-05 19:08:06
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。