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

Creative Commons Attribution 4.0 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

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Link to publisher version (DOI)

10.3390/su15010571