Unveiling how blockchain-based internal auditing practices impact SDG 8 achievement? Mediating role of digital green corporate social responsibility

Pham Quang Huy and Vu Kien Phuc

Research in Economics, 2025, vol. 79, issue 3

Abstract: This research aims to assess the critical function of Blockchain-based internal auditing practices (BBIAP) in relation to Sustainable Development Goal 8 achievement (SDG8A) by investigating the mediating influence of digital green corporate social responsibility (DGCSR) within the framework of an emerging nation. Partial least squares structural equation modeling was employed to analyze a sample of 614 participants from public sector organizations. The findings indicate that BBIAP substantially affects SDG8A. Furthermore, DGCSR partially mediates the relationship between BBIAP and SDG8A. This study's findings provide organizations with insights to enhance their internal auditing practices, thereby advancing corporate social responsibility and the attainment of sustainable development goals in organizational operation.

Keywords: Blockchain; Corporate social responsibility; Digitization; Internal auditing; Sustainable development goals (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reecon:v:79:y:2025:i:3:s1090944325000341

DOI: 10.1016/j.rie.2025.101057

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