Table 6

Mapping of research questions to key sources and finding

Research questionKey sourcesMain findings
RQ1Yermack (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
RQ2Saberi et al. (2018), Mishra et al. (2023), Singh et al. (2023) Benefits include traceability, fraud reduction, efficiency. Risks include scalability, regulatory gaps, organisational resistance
RQ3Park and Li (2021), Cohen et al. (2017), Caldarelli et al. (2021) Blockchain reduces information asymmetry, strengthens trust and supports stakeholder accountability in governance
RQ4Min (2019), Akbari and Hopkins (2022), Younis et al. (2024) Provides traceability and real-time monitoring, enhancing sustainable sourcing, supplier compliance and resilience
RQ5Saberi et al. (2018), Zhang and Song (2022), Singh et al. (2023) Adoption depends on technological readiness, regulatory clarity, organisational support and stakeholder collaboration
RQ6Ko 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
RQ7European Commission (2025) Adoption is strongly influenced by regulatory maturity; EU leads on disclosure
Source(s): Authors’ own elaboration

or Create an Account

Close Modal
Close Modal