Work

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

Year: 2025

Type: article

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.

Source: Research in Economics

DOI: 10.1016/j.rie.2025.101057

Authors: Pham Quang Huy, Vu Kien Phuc

Institution: University of Economics Ho Chi Minh City

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Decent work and economic growth

Open Access status: hybrid

Estimated APC paid: $2,950