arbiter
JournalsPricingAccount

The use of blockchain in European-listed companies: A content analysis of corporate reports

Universidad Pablo de Olavide et al.

The International Journal of Digital Accounting Research2025https://doi.org/10.4192/1577-8517-v25_2article
ABDC B
Weight
0.50

What the paper says

In recent years, the use of blockchain technologies has increased. The aim of this paper is to analyse the current state of its use in major Western European companies as reported in their corporate reports. Using automatic extraction techniques, the relevant information is collected and classified according to different disclosure categories. The sample consists of 1,409 annual/sustainability reports, published in 2018, 2019, and 2020, by 337 companies listed on 13 Western European countries’ stock markets. Our findings show that, according to corporate reports, the use of blockchain is still at an early stage and the first adopters are large companies in the financial and technology sectors located in countries with a well-defined national blockchain strategy. An overview of this new phenomenon in European, as well as the way that large companies engage with this innovative technology, whether they report on it in their corporative report, the content type of such disclosure, and the factors associated with it.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.4192/1577-8517-v25_2

Or copy a formatted citation

@article{universidad2025,
  title        = {{The use of blockchain in European-listed companies: A content analysis of corporate reports}},
  author       = {Universidad Pablo de Olavide et al.},
  journal      = {The International Journal of Digital Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.4192/1577-8517-v25_2},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The use of blockchain in European-listed companies: A content analysis of corporate reports

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.