Blockchain-Enabled CSR Transparency: A Systematic Review.
Corporate Social Responsibility (CSR) reporting has become an important mechanism for organisations to communicate their environmental, social, and governance commitments to stakeholders. Although recent regulatory initiatives have sought to improve the consistency and reliability of CSR disclosures...
| Publicado en: | Pertanika Journal of Social Sciences & Humanities Vol. 34; pp. 41 - 63 |
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| Autores principales: | , |
| Formato: | Artículo |
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Universiti Putra Malaysia
2026 Supplement
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=195878014&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 195878014 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 01287702 TKQ jtl: Pertanika Journal of Social Sciences & Humanities issn: 01287702 maglogo: N pubinfo: dt: 2026 Supplement vid: 34 pid: 20751 pub: Universiti Putra Malaysia artinfo: ui: 195878014 10.47836/pjssh.34.S3.03 ppf: 41 ppct: 22 formats: fmt: @attributes: type: P size: 3.7MB tig: atl: Blockchain-Enabled CSR Transparency: A Systematic Review. aug: au: Ojog, Silviu Miron, Alina-Andrea affil: Department of Economic Informatics and Cybernetics, Faculty of Economic Cybernetics, Statistics and Informatics, Bucharest University of Economic Studies, 15-17 Dorobanți Avenue, Sector 1, 010552 Bucharest, Romania Department of Marketing, Faculty of Marketing, Bucharest University of Economic Studies, Mihai Eminescu Building, 41 Dacia Boulevard, Sector 1, 010404 Bucharest, Romania su: Social responsibility of business Blockchains Non-fungible tokens Social accounting Government regulation Disclosure sug: subj: Social responsibility of business Blockchains Non-fungible tokens Social accounting Government regulation Disclosure keyword: Blockchain technology CSR reporting decentralisation ERC721 NFT smart contracts sustainability transparency ab: Corporate Social Responsibility (CSR) reporting has become an important mechanism for organisations to communicate their environmental, social, and governance commitments to stakeholders. Although recent regulatory initiatives have sought to improve the consistency and reliability of CSR disclosures, concerns regarding transparency, data integrity, and reporting of credibility remain. In response to these challenges, blockchain technology has gained attention as a potential tool for strengthening CSR reporting practices. This study explores the role of blockchain in CSR reporting through a systematic review of 21 publications covering blockchain technology, smart contracts, and non-fungible tokens (NFTs). Drawing evidence from academic, technical, and industry sources, the review examines how these technologies can support greater transparency, accountability, and stakeholder trust while highlighting current implementation challenges and research gaps. The findings suggest that CSR reports can be recorded and verified as NFTs on a blockchain network, offering a secure and traceable approach to reporting. Unlike conventional NFTs used for digital assets, CSR-related NFTs possess distinctive characteristics, including non-transferability and the need for regulatory oversight during their creation and validation. This study contributes to the emerging literature by proposing a blockchain-based CSR reporting architecture that integrates smart contracts and NFT standards while recognising the roles of companies, verifiers, and regulatory authorities. The proposed framework also advances understanding of the practical and conceptual considerations associated with CSR-focused NFTs, providing a foundation for future research and implementation. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Pertanika Journal of Social Sciences & Humanities is the property of Universiti Putra Malaysia and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Pertanika Journal of Social Sciences & Humanities holder: Universiti Putra Malaysia dt: @attributes: year: 2026 holdings: @attributes: islocal: N |
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