Blockchain technology to boost corporate reputation in the context of environmental, social and governance standards
環境・社会・ガバナンス基準における企業の評判向上のためのブロックチェーン技術 (AI 翻訳)
J. F. Prados-Castillo, Eva R. Porras, Samuel Ribeiro-Navarrete, José Manuel Guaita Martínez
🤖 gxceed AI 要約
日本語
本論文は、PRISMA 2020に基づく系統的計量書誌学分析とメタ分析を用いて、ブロックチェーン技術が企業の持続可能性報告とCSRD遵守にどのように貢献するかを評価した。分析の結果、ブロックチェーンはデータの自動検証、不変性、IFRSとの整合性を向上させ、透明性、リスク管理、部門間連携を促進することが示された。特に金融、観光、農業分野での規制遵守とESG監査の強化に有効である。
English
This paper uses a systematic bibliometric analysis and meta-analysis based on PRISMA 2020 to evaluate how blockchain technology can contribute to corporate sustainability reporting and CSRD compliance. The findings show that blockchain can automate data verification, ensure immutability, and align reporting with IFRS, enhancing transparency, risk management, and cross-industry collaboration. It is particularly effective in strengthening regulatory compliance and ESG auditing in finance, tourism, and agribusiness.
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SSBJによる気候関連開示基準が策定され、有報での記載が始まる中、ブロックチェーンによるデータ検証の自動化は、開示の信頼性向上や監査効率化に寄与する可能性がある。ただし、現行の日本基準では具体的な活用事例が少なく、実装には技術的・制度的課題が残る。
In the global GX context
With the CSRD in the EU and ISSB standards globally, blockchain's potential to automate data verification and enhance assurance is gaining attention. This paper provides a systematic review of blockchain's role in ESG reporting, highlighting its ability to improve transparency and compliance. However, the lack of empirical evidence on actual GX impact limits its practical applicability.
👥 読者別の含意
🔬研究者:系統的レビュー手法（PRISMA + メタ分析）をESG報告の文脈に適用した方法論が参考になる。
🏢実務担当者:ブロックチェーンを用いたESGデータの自動検証・監査の可能性を理解し、自社の開示プロセス改善に活用できる。
🏛政策担当者:ブロックチェーン技術がCSRDのような規制遵守を効率化する可能性を示しており、今後の開示基準策定における技術活用の検討材料となる。
📄 Abstract（原文）
This study analyses the potential and emerging risks of blockchain technology in several financial and non-financial industries. The ability of blockchain technology to comply with the Corporate Sustainability Reporting Directive is also analysed. A systematic bibliometric analysis was carried out based on the PRISMA 2020 methodology, reviewing 43 articles, all peer-reviewed and indexed in the Web of Science database. Subsequently, a meta-analysis was conducted to assess how blockchain technology can provide advances and improvements. Seven research questions were answered to highlight the ability of blockchain technology to automate data verification, data immutability and align corporate reporting with International Financial Reporting Standards. Blockchain technology has the potential to enhance corporate risk management strategies and promote cross-industry collaboration. We found that technology can act as an enabler for achieving sustainability goals and more effective corporate governance in increasingly changing environments. In addition to the ability to automate traceability and strengthen regulatory compliance in sectors such as finance, tourism and agribusiness. Blockchain technology has the potential to improve environmental, social and governance auditing and facilitate verification processes. The findings focus on its role in enhancing transparency, risk management and cross-industry collaboration, leading to more reliable and sustainable corporate reporting. A combined approach is offered by bibliometric analysis and meta-analysis to assess the role of blockchain technology in Corporate Sustainability Reporting Directive compliance. Theoretical frameworks such as institutional, stakeholder and corporate governance theories are integrated from a sustainable and technological perspective.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/jrf-07-2025-0297first seen 2026-05-15 21:18:54 · last seen 2026-06-16 05:18:19
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