kaal:position:2026-07-31-7022
Blockchain-Enabled ESG for Secure and Transparent Sustainability Accounting presents the following source proposition: Blockchain, with its characteristic aspects of decentralized governance, immutable record keeping, and automated agreement mechanisms, offers a novel approach to existing shortcomings in ESG reporting. This proposition is pertinent to Kaal's source-bound claim that Supervisory tasks traditionally performed by principals to control their agents can be delegated to decentralized computer networks that are reliable, secure, immutable, and independent of fallible human input and discretionary human goodwill. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.
blockchaincompliancegovernance-designdecentralizationcorporate-governancehistorical-responsescholarly-literaturesemantic-scholar