Mapping of research questions to key sources and finding
| Research question | Key sources | Main findings |
|---|---|---|
| RQ1 | Yermack (2016), European Commission (2025), Younis et al. (2024) | Blockchain enhances transparency and auditability, aligning corporate reporting with CSRD standards through immutable records and verifiable disclosures |
| RQ2 | Saberi et al. (2018), Mishra et al. (2023), Singh et al. (2023) | Benefits include traceability, fraud reduction, efficiency. Risks include scalability, regulatory gaps, organisational resistance |
| RQ3 | Park and Li (2021), Cohen et al. (2017), Caldarelli et al. (2021) | Blockchain reduces information asymmetry, strengthens trust and supports stakeholder accountability in governance |
| RQ4 | Min (2019), Akbari and Hopkins (2022), Younis et al. (2024) | Provides traceability and real-time monitoring, enhancing sustainable sourcing, supplier compliance and resilience |
| RQ5 | Saberi et al. (2018), Zhang and Song (2022), Singh et al. (2023) | Adoption depends on technological readiness, regulatory clarity, organisational support and stakeholder collaboration |
| RQ6 | Ko et al. (2018), Munir et al. (2022) | Blockchain complements AI and IoT by adding trust and immutability, but requires integration with other tools for full impact |
| RQ7 | European Commission (2025) | Adoption is strongly influenced by regulatory maturity; EU leads on disclosure |
| Research question | Key sources | Main findings |
|---|---|---|
| Blockchain enhances transparency and auditability, aligning corporate reporting with CSRD standards through immutable records and verifiable disclosures | ||
| Benefits include traceability, fraud reduction, efficiency. Risks include scalability, regulatory gaps, organisational resistance | ||
| Blockchain reduces information asymmetry, strengthens trust and supports stakeholder accountability in governance | ||
| Provides traceability and real-time monitoring, enhancing sustainable sourcing, supplier compliance and resilience | ||
| Adoption depends on technological readiness, regulatory clarity, organisational support and stakeholder collaboration | ||
| Blockchain complements AI and IoT by adding trust and immutability, but requires integration with other tools for full impact | ||
| Adoption is strongly influenced by regulatory maturity; EU leads on disclosure |
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