Blockchain-Driven Carbon Accountability in Supply Chains
Eid Alotaibi, Ashraf Khallaf, Abed Al‐Nasser Abdallah, Taisier A. Zoubi, Awwad Alnesafi
Abstract
This study examines the use of blockchain technology in ESG reporting, with a focus on carbon emissions accounting within supply chains. Using a design science methodology, it develops a blockchain-based framework that integrates automated data collection, verification, and analysis. The framework enables precise tracking of carbon emissions, enhances compliance with ESG standards, and resolves key issues like data reliability and standardization. Results show improved reporting accuracy through immutable data records and automated verification processes. This advancement allows organizations to optimize decision-making, reduce carbon footprints, and achieve sustainability goals. The study contributes theoretically by introducing an innovative blockchain-integrated ESG reporting model and practically by offering a validated framework for companies to streamline carbon accountability and improve ESG compliance.