Blockchain-Enabled ESG for Secure and Transparent Sustainability Accounting

Environmental, Social, and Governance (ESG) reporting has developed as an essential structure for assessing corporate sustainability ‎performance and long-term value creation. However, conventional ESG declaration is undermined by data discrepancies, non-auditable ‎indicators, and susceptibility to greenwashing. This article explores the integration of blockchain technology into ESG data reporting ‎frameworks to develop an immutable, auditable, and reliable sustainability accounting system. 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. Through a structured review of recent literature, we inspect how blockchain can improve data trustworthiness, allow ‎real-time reporting, and smart contract-enabled compliance mechanisms. The research outlines novel practices, business applications, and ‎research gaps in ESG-blockchain integration. A five-layer framework is proposed to assess existing blockchain-based ESG models. The ‎framework incorporates parameters such as record traceability, independent verifiability, and compliance with applicable regulations. By ‎integrating insights from accounting, economics, and technological innovation, this article expands scholarly discussion on digital sustainable ‎governance. The findings are particularly important for regulatory authorities, sustainability practitioners, and technological innovators aiming to integrate ESG objectives with robust, auditable, and interoperable reporting infrastructures‎.