Title: Gender Diversity, Blockchain-Based CSR Reporting, and Corporate Financial Performance: A Sociological Perspective
Authors: Erume, O. Fortune
Volume: 10
Issue: 4
Pages: 61-75
Publication Date: 2026/04/28
Abstract:
CSR reporting has emerged as a critical tool that enables firms to report their social and environmental performance to interested stakeholders. The study therefore investigates Gender diversity, blockchain-based CSR reporting, and corporate financial performance: A sociological perspective. The study made use the stakeholders' theory, legitimacy theory and sociological theories of gender to support the empirical discuss. The study made use of the quantitative research combined with an analytical and explanatory research approach. The study population comprises of listed non-financial and financial firms in the Nigeria Stock Exchange (NGX) where CSR reporting and technological advancements are predominant e.g. manufacturing companies, financial services companies, and technology firms. The sample period is 10 years between 2015-2024that reflect the recent trends in the use of blockchain and gender diversity. The study findings a positive and statistically significant, impacts of CSR disclosure, blockchain adoption (BC), and gender diversity (GD) on firm performance (ROA). This implies that firms that are involved in CSR, blockchain, and gender diversity are more likely to be profitable. The study concludes that firms that simultaneously adopt technological transparency (blockchain) and social inclusiveness (gender diversity) will be more likely to experience better financial results and sustainability in the long-term. It was recommended in the study that firms ought to leverage blockchain to enhance the transparency and credibility of CSR reports.