Results 91 to 100 of about 10,716 (289)

Note 3. Distributed Ledger Technology and Secured Transactions Framework

open access: yes, 2020
This Guidance Paper provides a primer on distributed ledger technology (DLT) and highlights the junctures at which this new technology meaningfully impacts secured transactions frameworks. The aim is to identify
World Bank
core   +1 more source

Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman   +7 more
wiley   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Securing the art market with distributed public ledgers

open access: yes, 2020
The art market is an important scenario where many players (artists, buyers, sellers, brokers, etc.) act in a context with partial trust, and still it is crucial to ensure authentication and provenance of artworks.
Tosone D., Miculan M.
core  

Blockchain and other distributed ledger technologies: where is the accounting?

open access: yes, 2021
In a recent survey of academic research, Fintech related topics, broadly classified as crypto-currency studies, were by far the most researched topics in the social sciences.
Gietzmann, Miles, Grossetti, Francesco
core   +1 more source

Prosumers and Sustainable Market Governance: Development of the Community‐Oriented Marketing Approach Scale

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research develops and empirically validates the Community‐Oriented Marketing Approach (COMA), a 20‐item multidimensional scale designed to measure prosumer perceptions within participatory market systems. COMA conceptualizes prosumers as active co‐value creators and institutional agents, driving sustainable market governance.
Alpaslan Kelleci, Oguzhan Essiz
wiley   +1 more source

Maintain the Persistence of a Distributed Ledger for Future Generations

open access: yes, 2022
1420Blockchain or distributed ledger technology (DLT) guarantees revision safety of transaction logs independent from usage scenarios. Thus, trust is ensured by DLT in a long-term perspective.
Rose, Thomas, Osterland, Thomas
core   +1 more source

Hyperledger Fabric for the (digitalized) lifecycle of construction products: Applied review on fastening technology

open access: yesCivil Engineering Design, Volume 7, Issue 1, Page 9-22, March 2025.
Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil   +2 more
wiley   +1 more source

On subset least squares estimation and prediction in vector autoregressive models with exogenous variables

open access: yesCanadian Journal of Statistics, EarlyView.
Abstract We establish the consistency and the asymptotic distribution of the least squares estimators of the coefficients of a subset vector autoregressive process with exogenous variables (VARX). Using a martingale central limit theorem, we derive the asymptotic normal distribution of the estimators. Diagnostic checking is discussed using kernel‐based
Pierre Duchesne   +2 more
wiley   +1 more source

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova   +2 more
wiley   +1 more source

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