IDEAS home Printed from https://ideas.repec.org/a/eee/reecon/v79y2025i3s1090944325000341.html
   My bibliography  Save this article

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

Author

Listed:
  • Huy, Pham Quang
  • Phuc, Vu Kien

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.

Suggested Citation

  • Huy, Pham Quang & Phuc, Vu Kien, 2025. "Unveiling how blockchain-based internal auditing practices impact SDG 8 achievement? Mediating role of digital green corporate social responsibility," Research in Economics, Elsevier, vol. 79(3).
    • Handle: RePEc:eee:reecon:v:79:y:2025:i:3:s1090944325000341
    DOI: 10.1016/j.rie.2025.101057
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1090944325000341
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.rie.2025.101057?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:reecon:v:79:y:2025:i:3:s1090944325000341. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/622941 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.