Abstract
This paper presents the implications of blockchain technologies on sustainability reporting and disclosure, and specifically proposes blockchain use-cases as a possible solution for problems experienced in the field of supply chain carbon information. This study addresses how the reliability of supply chains’ carbon-related information can become more transparent and reliable through a decentralized approach based on blockchain thinking (BT), issues that have been identified as a gap in the literature and in the practice. Scenario analysis and design science research (DSR) are used as a methodological driver to conceptualize over the nature of practical solutions using unified modeling language (UML) diagrams. The resulting use-case focuses on data retrieval in the supply chain. The paper also presents implications for the audit industry and their role in the assurance of such technological architecture implementations. The study is visionary as it offers a conceptualization based on scenario analysis. Developing a scenario enables researchers to depict a prospective situation, develop ability to solve future problems, and to back cast them in current policies, technologies, and actions.
RAS ID
53010
Document Type
Journal Article
Date of Publication
1-1-2023
Volume
15
Issue
1
School
School of Business and Law
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.
Publisher
MDPI
Comments
Corazza, L., Zhang, J., Arachchilage, D. K., & Scagnelli, S. D. (2023). Blockchain and sustainability disclosure: A scenario-based application for supply chains. Sustainability, 15(1), Article 571. https://doi.org/10.3390/su15010571