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

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  • 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
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