Assessing Blockchain’s Suitability for ESG Disclosure: A Risk-Cluster Literature Review
ESG開示におけるブロックチェーンの適合性評価：リスククラスター文献レビュー (AI 翻訳)
Yiming Wang
🤖 gxceed AI 要約
日本語
本論文は、ESG開示の信頼性向上にブロックチェーンが果たす役割を、リスククラスターの観点から批判的にレビューする。MRV品質、プライバシー、エネルギー消費の3つのリスク群を特定し、適切な統制条件下でブロックチェーンが有効となるシナリオを評価する枠組みを提案する。
English
This paper critically reviews blockchain's role in enhancing ESG disclosure credibility through a risk-cluster lens. It identifies three risk clusters: MRV quality, privacy/accountability, and energy/cost/inclusion, and proposes a suitability assessment framework to determine when blockchain yields net benefits under specific conditions, offering insights for internal control and regulation.
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基準や有価証券報告書でのESG情報開示が進む中、ブロックチェーンによる検証可能性向上は有望だが、エネルギー消費の観点から日本企業のカーボンフットプリントに影響する可能性があるため、導入判断には本フレームワークが有用である。
In the global GX context
As global frameworks like ISSB and CSRD demand verifiable ESG data, blockchain is proposed as a solution. This paper's risk-cluster framework helps practitioners and regulators assess when blockchain adds value without undermining sustainability goals, addressing concerns about energy use and inclusion.
👥 読者別の含意
🔬研究者:The paper integrates dispersed risks into a structured framework, offering a foundation for further empirical studies on blockchain's net impact in disclosure contexts.
🏢実務担当者:Corporate sustainability teams can use the suitability framework to evaluate whether blockchain implementation is beneficial for their specific disclosure scenarios, considering MRV, privacy, and energy trade-offs.
🏛政策担当者:Regulators can leverage the identified risk clusters to design guidelines that ensure blockchain-based disclosure systems enhance transparency without causing unintended harm, such as exclusion of smaller firms or high energy consumption.
📄 Abstract（原文）
As ESG disclosure requirements tighten, markets and regulators increasingly demand information that is verifiable and traceable. Blockchain is suggested to be a supporting infrastructure because of its decentralization, immutability and traceability. Prior studies have argued that blockchain may reduce information asymmetry, limit greenwashing, and support audit trails. However, blockchain is neither automatically trustworthy nor environmentally friendly; therefore, drawing on a risk-cluster lens, this paper critically reviews the literature and identifies three implementation risk clusters shaped by (A) risks related to monitoring, reporting and verification (MRV) quality and measurement frameworks alignment, (B) risks around privacy, data subject rights and accountability, and (C) risks linked to energy use, cost structures and the inclusion of smaller or weaker actors. This paper integrates these risks and their control conditions, and proposes a suitability assessment framework to determine when blockchain can generate sustainable net benefits in specific ESG disclosure scenarios, and to provide insights for internal control design and regulatory practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1051/shsconf/202623101013first seen 2026-05-23 05:44:59 · last seen 2026-05-27 04:59:10
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