Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment ( TOE ) Lens

ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications in CSR reporting from 2015 to 2025. VOSviewer and Biblioshiny in Rstudio applications were employed to perform the required analysis. Drawing data from Scopus and Web of Science (153 articles), the results reveal a significant shift in focus from traditional corporate social responsibility (CSR) reporting mechanisms toward technology‐enabled sustainability reporting. The thematic analysis presents five significant areas for further exploration, including corporate governance and sustainability strategy, technology‐driven sustainable finance, CSR reporting and credibility, ESG performance and digital innovation, and blockchain for accountability and responsibility. The proposed conceptual framework suggests integration of technology‐organization‐environment (TOE) elements when introducing new technology within the organization. Future researchers can empirically test the framework's antecedents to assess the socio‐economic context of different types of non‐financial reporting.