Using Blockchain, Non-Fungible Tokens, and Smart Contracts to Track and Report Greenhouse Gas Emissions
提出并原型化了一个基于区块链、非同质化代币和智能合约的技术方案，用于追踪和报告企业价值链中的温室气体排放，经专家评估认为技术可行。
ABSTRACT Global markets are moving toward requiring firms to track and report greenhouse gas emissions across their value chain. This includes self-generated emissions (i.e., Scope 1), emissions from power providers (i.e., Scope 2), and emissions from upstream suppliers and downstream parties (i.e., Scope 3). Yet, obtaining reliable emissions data is a complex task that often relies on cumbersome legacy processes and becomes especially challenging with upstream and downstream emissions. Using the Design Science Research Methodology, we propose and prototype (early-stage) a technological solution that uses blockchain, non-fungible tokens, and smart contracts to track and report greenhouse gas emissions across a firm’s value chain. The proposed model demonstrates how these tools can create a reliable classification and provenance of emissions that all value chain members can access for reporting purposes. Experts in the field evaluate the proposed model, find it technologically feasible, and call attention to some of its challenges. JEL Classifications: C81; P28; Q51; Q55; Q56.