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Abstract
This study investigates the role of blockchain and emerging digital technologies in enhancing the integrity, traceability, and accountability of ESG disclosures. The purpose of this research is to analyze how blockchain, supported by artificial intelligence, big data, and cloud computing, can transform traditional ESG reporting systems into more transparent and efficient mechanisms. Using a qualitative research approach with a descriptive method, this study reviews current literature, case studies, and practical implementations of blockchain in sustainability accounting. The findings reveal that blockchain technology offers real-time data recording, immutability, and decentralized verification, which significantly mitigate issues of greenwashing and fraudulent reporting. It is recommended that organizations begin piloting these technologies in specific ESG areas while governments and international bodies work toward unified regulatory guidelines. This research contributes to the academic discourse by offering a comprehensive framework for understanding the technological transformation of ESG accounting and highlights its implications for practitioners, policymakers, and future researchers