Blockchain for Environmental Accountability: An Experimental Approach to Sustainable Tourism Reporting
DOI:
https://doi.org/10.61194/ijtc.v7i4.2173Keywords:
blockchain, sustainable tourism, environmental accountability, greenwashing, quasi-experimental studyAbstract
This study evaluates the application of blockchain technology to enhance environmental accountability in sustainable tourism reporting in Bali, as a response to the risk of greenwashing practices. Given that traditional reporting systems often lack standardization and are vulnerable to manipulation, this study aims to empirically test the impact of blockchain integration on accuracy, efficiency, and stakeholder trust. Using a quasi-experimental method with a sample of 60 tourism businesses divided into treatment and control groups, data was analyzed through system metrics, surveys, and interviews. The results showed that blockchain significantly improved reporting accuracy by 18.6% and accelerated verification time by 67% (9.4 days faster). Furthermore, the use of smart contracts was shown to increase stakeholder trust and reduce audit costs with a return on investment ratio of 2.8:1. Theoretically, this study validates how automation and data immutability strengthen environmental accountability structures in complex tourism governance. In conclusion, blockchain technology is effective in increasing transparency and reporting efficiency, although its adoption by SMEs remains hampered by cost and technical barriers. The practical implications of this research emphasize the importance of developing user-friendly interfaces as well as financial support to ensure inclusive digital transformation for the sustainability of the tourism industry.
References
Almeida, F., & Wasim, J. (2023). Eco-innovation and sustainable business performance: perspectives of SMEs in Portugal and the UK. Society and Business Review, 18(1), 28–50. https://doi.org/10.1108/SBR-12-2021-0233
Ariffin, N. H. M., Zulkefli, N. A. M., & Nasruddin, Z. A. (2025). Challenges of Blockchain Technology and its Relationships to Sustainable Education: An Analysis using AI-Based Literature Review. Journal of Advanced Research Design, 127(1), 173–188. https://doi.org/10.37934/ard.127.1.173188
Berbeka, K., Alejziak, W., & Berbeka, J. (2024). Sustainable development goals of Agenda 2030 in the declarations and aims of international tourism organisations. Journal of Travel and Tourism Marketing, 41(1), 142–153. https://doi.org/10.1080/10548408.2023.2239862
Bhattacharyya, J., Balaji, M. S., & Jiang, Y. (2024). Assessing the Effectiveness of Environmental Sustainability Performance Communication in Tourism: Mediation and Moderation Effects. Journal of Travel Research, 63(8), 1933–1952. https://doi.org/10.1177/00472875231206548
Boumaiza, A. (2025). Advancing Sustainable Investment Efficiency and Transparency Through Blockchain-Driven Optimization. Sustainability (Switzerland), 17(5), 2000. https://doi.org/10.3390/su17052000
Broccardo, L., Zicari, A., Jabeen, F., & Bhatti, Z. A. (2023). How digitalization supports a sustainable business model: A literature review. Technological Forecasting and Social Change, 187, 122146. https://doi.org/10.1016/j.techfore.2022.122146
Capucho, J., Leitão, J., & Alves, H. (2025). Mapping and linking well-being, tourism economics, sustainable tourism and sustainable development: an integrative systematisation of the literature and bibliometric analysis. Discover Sustainability, 6(1), 291. https://doi.org/10.1007/s43621-025-01122-y
Chauhan, M., & Sahoo, D. R. (2024). Towards a Greener Tomorrow: Exploring the Potential of AI, Blockchain, and IoT in Sustainable Development. Nature https://doi.org/10.46488/NEPT.2024.v23i02.044
Chen, Y., & Bellavitis, C. (2020). Blockchain disruption and decentralized finance: The rise of decentralized business models. Journal of Business Venturing Insights, 13, e00151. https://doi.org/10.1016/j.jbvi.2019.e00151
Chen, Y., Liu, L., Wu, Q., & Yang, C. F. (2025). Proactive and Adaptive Elderly-centered Governance Framework through Synergistic Integration of the Internet of Things and Multi-agent Systems. Sensors and Materials, 37(6), 2431–2446. https://doi.org/10.18494/SAM5741
Conefrey, A., & Hanrahan, J. (2025). Tourism Enterprise’s Level of Climate Action Literacy and Measuring, Monitoring and Reporting of Emissions. Tourism, 73(2), 367–380. https://doi.org/10.37741/t.73.2.14
Crespo-Cebada, E., Díaz-Caro, C., Rabazo-Martín, A. E., & Rodríguez-Rivero, E. J. (2021). Do Narcissistic Managers Prefer Incentive Systems Based on Financial Instruments? An Analysis Based on Choice Experiments. Sustainability (Switzerland), 13(3), 1–13. https://doi.org/10.3390/su13031255
Durmuş Şenyapar, H. N. (2024). Unveiling greenwashing strategies: A comprehensive analysis of impacts on consumer trust and environmental sustainability. Journal of Energy Systems, 8(3), 164–181. https://doi.org/10.30521/jes.1436875
Feng, J. (2025). Financial accounting management strategy based on business intelligence technology for sustainable development strategy. Discover Artificial Intelligence, 5(1), 97. https://doi.org/10.1007/s44163-025-00366-x
Galli, P., Concari, E., Cerini, D., Scuderi, E., Doni, F., Mohamed, S., Zitouni, M. S., Al Ahmad, H., & Gabbiadini, A. (2025). From Stars to Sustainability: An Integrated Analysis of Sustainable Practices and Environmental Policies in Maldives Resorts. Sustainability (Switzerland), 17(11), 5191. https://doi.org/10.3390/su17115191
Gomez-Guillen, J. J., & Tapias-Baque, D. (2024). Sustainability and the environmental impact of the tourism industry: An analysis of the hotel sector in Catalonia, Spain. Intangible Capital, 20(1), 277–297. https://doi.org/10.3926/IC.2282
Gričar, S., Bojnec, Š., & Šugar, V. (2025). Domestic Cycling Tourism: Double Pollution, Greenhushing, and Slovenian Sustainable Travel. Sustainability (Switzerland), 17(1), 295. https://doi.org/10.3390/su17010295
Hikal, H. M. M., Abubakr, A. A. M., Musa, A. M. H., ABDELRAHEEM, A. A. E., & Adam, M. I. A. B. (2025). Sustainability auditing and reporting in Malaysia: Strengthening transparency, accountability, and corporate responsibility. International Journal of Innovative Research and Scientific Studies, 8(4), 1068–1078. https://doi.org/10.53894/ijirss.v8i4.7993
Hong, Z., & Xiao, K. (2024). Digital economy structuring for sustainable development: the role of blockchain and artificial intelligence in improving supply chain and reducing negative environmental impacts. Scientific Reports, 14(1), 3912. https://doi.org/10.1038/s41598-024-53760-3
Klamsaengsai, S., Cheablam, O., Sasithornwetchakul, A., Churugsa, W., & Kaosiri, Y. N. (2025). Sustainable Tourism Assessment in Urban Green Spaces: The Case of Khung BangKachao, Thailand. Urban Science, 9(5), 136. https://doi.org/10.3390/urbansci9050136
Konapure, R., & Nawale, S. (2025). Traceability and Verification to Prevent Counterfeit Drugs: A Secure, Efficient Pharma Supply Chain with IoT-Enabled Blockchain and Smart Contracts. SSRG International Journal of Electronics and Communication Engineering, 12(1), 33–43. https://doi.org/10.14445/23488549/IJECE-V12I1P103
Kumar, K., & Al-Sharif, A. F. A. F. (2024). E-waste Management Using Blockchain Technology. Data and Metadata, 3. https://doi.org/10.56294/dm2024.355
Laksmi, P. A. S., Saputra, K. A. K., Noordin, N. M., & Bareto, C. A. (2024). The Effect of Competitive Advantage and Sustainable Management on Sustainability Performance. Jurnal Bisnis Dan Akuntansi, 26(2), 1–14. https://doi.org/10.34208/jba.v26i2.2477
Li, T., Lau, W. T., & Dato Haji Yahya, M. H. (2025). Blockchain Applications in Green Finance for Transparency and Accountability in Sustainable Investments. Sustainability (Switzerland), 17(6), 2520. https://doi.org/10.3390/su17062520
Luo, L., & Tang, Q. (2023). The real effects of ESG reporting and GRI standards on carbon mitigation: International evidence. Business Strategy and the Environment, 32(6), 2985–3000. https://doi.org/10.1002/bse.3281
Pamuk, H., Bulte, E., & Adekunle, A. A. (2014). Do Decentralized Innovation Systems Promote Agricultural Technology Adoption? Experimental Evidence from Africa. Food Policy, 44, 227–236. https://doi.org/10.1016/j.foodpol.2013.09.015
Panigrahy, A., & Verma, A. (2025). Tourist experiences: a systematic literature review of computer vision technologies in smart destination visits. Journal of Tourism Futures, 11(2), 187–202. https://doi.org/10.1108/JTF-04-2024-0073
Putra, I. B. U., Saputra, K. A. K., Udayana, I. B. N., Amerta, I. M. S., Prawita, D., & Cahyani, P. D. (2024). the Effect of Sustainability Trilogy Leadership on Green Performance: the Mediation Role of Organisational Support and Dynamic Exploration Capability in the Perspective of Local Wisdom. Journal of Sustainability Science and Management, 19(7), 39–56. https://doi.org/10.46754/jssm.2024.07.003
Raja Segaran, B., Mohd Rum, S. N., Hafez Ninggal, M. I., & Mohd Aris, T. N. (2025). Efficient ML technique in blockchain-based solution in carbon credit for mitigating greenwashing. Discover Sustainability, 6(1), 281. https://doi.org/10.1007/s43621-025-01044-9
Rejeb, A., Rejeb, K., Keogh, J. G., & Süle, E. (2025). When Industry 5.0 Meets the Circular Economy: A Systematic Literature Review. Circular Economy and Sustainability, 1–32. https://doi.org/10.1007/s43615-025-00570-y
Saputra, K. A. K., & Paranoan, S. (2024). Do Cyber Security, Digitalisation and Data Visualisation Affect the Quality of Internal Environmental Audits? Australasian Accounting, Business and Finance Journal, 18(2), 158–174. https://doi.org/10.14453/aabfj.v18i2.10
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023a). Mediation Role of Environmental Management Accounting on the Effect of Green Competitive Advantage on Sustainable Performance. Journal of Sustainability Science and Management, 18(2), 103–115. https://doi.org/10.46754/jssm.2023.02.008
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023b). Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture. Jurnal Ilmiah Akuntansi Dan Bisnis, 18(1), 147. https://doi.org/10.24843/jiab.2023.v18.i01.p10
Scott, D. (2021). Sustainable tourism and the grand challenge of climate change. Sustainability (Switzerland), 13(4), 1–17. https://doi.org/10.3390/su13041966
Sharpley, R. (2023). Sustainable tourism governance: local or global? Tourism Recreation Research, 48(5), 809–812. https://doi.org/10.1080/02508281.2022.2040295
Taufiqqurrachman, T., Afnira, J. P. E., & Sophia, U. (2024). Developing The Brand of Batam City as A Sustainable (Green) Tourism Destination through Social Media. BIO Web of Conferences, 134, 1003.
Wagenseil, U., Wyss, M., & Huck, L. (2024). The Case of Sustainable Tourism Development in Alpine Destinations: Importance, Implementation, and the Role of the Local DMO. Tourism Planning and Development, 21(6), 659–681. https://doi.org/10.1080/21568316.2022.2107561
Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10–26. https://doi.org/10.1108/09513570010316126
Yap, N., Nugroho, M., & Rachmiyati, N. (2024). Evaluating village financial governance in top tourism destinations. Edelweiss Applied Science and Technology, 8(6), 2971–2991. https://doi.org/10.55214/25768484.v8i6.2638
Zhang, A., Tay, H. L., Alvi, M. F., Wang, J. X., & Gong, Y. (2023). Carbon neutrality drivers and implications for firm performance and supply chain management. Business Strategy and the Environment, 32(4), 1966–1980. https://doi.org/10.1002/bse.3230
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi, Naori Miyazawa
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
