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Blockchain Technology in EU Sustainability Reporting: Legal Analysis

Hajiyev, Samid LU (2024) JAEM03 20241
Department of Law
Faculty of Law
Abstract (Swedish)
Sustainability reporting has become the primary measure of corporate sustainability in the EU, with increasing awareness among companies about the importance of disclosing sustainability matters. Concurrently, the European Union has enacted several pieces of legislation regarding sustainability reporting, notably the Corporate Sustainability Reporting Directive. While blockchain technology initially emerged as a financial tool for the cryptocurrency industry, its application has expanded to corporate environments, particularly in supply chain management. However, the legal implications of using blockchain for sustainability reporting raise several questions. This research provides valuable insights into the legal aspects of blockchain in... (More)
Sustainability reporting has become the primary measure of corporate sustainability in the EU, with increasing awareness among companies about the importance of disclosing sustainability matters. Concurrently, the European Union has enacted several pieces of legislation regarding sustainability reporting, notably the Corporate Sustainability Reporting Directive. While blockchain technology initially emerged as a financial tool for the cryptocurrency industry, its application has expanded to corporate environments, particularly in supply chain management. However, the legal implications of using blockchain for sustainability reporting raise several questions. This research provides valuable insights into the legal aspects of blockchain in sustainability reporting. It explores how blockchain can aid companies in complying with double materiality assessments and harmonizing sustainability regulations. Additionally, it delves into legal implications related to blockchain use, specifically concerning contract law, corporate structures, and data privacy issues. (Less)
Please use this url to cite or link to this publication:
author
Hajiyev, Samid LU
supervisor
organization
course
JAEM03 20241
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Blockchain | Sustainability Reporting | Regulatory Compliance | EU Sustainability | Legal Analysis of Blockchain
language
English
id
9157333
date added to LUP
2024-06-25 12:22:08
date last changed
2024-06-25 12:22:08
@misc{9157333,
  abstract     = {{Sustainability reporting has become the primary measure of corporate sustainability in the EU, with increasing awareness among companies about the importance of disclosing sustainability matters. Concurrently, the European Union has enacted several pieces of legislation regarding sustainability reporting, notably the Corporate Sustainability Reporting Directive. While blockchain technology initially emerged as a financial tool for the cryptocurrency industry, its application has expanded to corporate environments, particularly in supply chain management. However, the legal implications of using blockchain for sustainability reporting raise several questions. This research provides valuable insights into the legal aspects of blockchain in sustainability reporting. It explores how blockchain can aid companies in complying with double materiality assessments and harmonizing sustainability regulations. Additionally, it delves into legal implications related to blockchain use, specifically concerning contract law, corporate structures, and data privacy issues.}},
  author       = {{Hajiyev, Samid}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Blockchain Technology in EU Sustainability Reporting: Legal Analysis}},
  year         = {{2024}},
}