Knowledge Economy Studies

Mapping the Role of Blockchain, IoT, and AI in Advancing Sustainable Development Goals: A Systematic Review toward Responsible Investment

Document Type : Original Article

Authors

Seyed Alireza Khezri 1
Farzin Rezaei 2

1 Department of Accounting, Qa .c., Isalamic Azad university, Qazvin, Iran Corresponding Author E-mail: alireza.khezri9232@iau.ac.ir

2 Department of Accounting, Qa .c., Isalamic Azad university, Qazvin, Iran E-mail: farzin.rezaei@iau.ac.ir

https://doi.org/10.22034/kes.2026.2093309.1121
Abstract
The convergence of Blockchain, the Internet of Things (IoT), and artificial intelligence (AI) is widely regarded as transformative for advancing the Sustainable Development Goals (SDGs) and reshaping responsible investment. Yet, the literature remains profoundly fragmented across technological, sustainability, and financial dimensions. This study addressed this gap through conducting a rigorous qualitative meta synthesis of 33 peer reviewed studies published between 2021 and 2026, deliberately prioritizing interpretive depth and thematic integration over Qualitative Meta-Synthesis quantification to extract causal mechanisms and contextual contingencies. Anchored in the Resource-Based View (RBV), Dynamic Capabilities Theory, Institutional Theory, Stakeholder Theory, Information Asymmetry Theory, and Socio-Technical Systems Theory, our analysis delineated eight interconnected thematic categories and identified three core causal pathways: (1) transparency and trust infrastructures, (2) real-time sensing and operational optimization, and (3) predictive and prescriptive intelligence. Critically, the synthesis uncovered four persistent paradoxes including the energy throughput trade off, transparency obfuscation dynamics, governance accountability voids, and digital divide exclusion tensions that collectively qualified the prevailing technology optimism narratives and positioned digital technologies as conditional enablers rather than panaceas. Building upon these insights, we advanced the Digital Integrated Mechanisms for Transformation (DIMT) Framework, positing that sustainability outcomes are not technologically determined but critically contingent upon data maturity, regulatory coherence, stakeholder literacy, and institutional readiness. Empirical evidence further revealed that synergistic integration of all three technologies remains empirically scarce, comprising merely 2.7% of the corpus, marking a paramount frontier for future inquiry. This review consolidated the fragmented knowledge, explicated the implementation paradoxes, and offered actionable guidance for policymakers, investors, and organizational strategists, underscoring that effective digital transformation for sustainability demands systemic integration, context sensitive governance, and calibrated implementation strategies.

Keywords

Industry 4.0
Sustainable Development Goals (SDGs)
Responsible Investment (ESG Integration)
ESG Performance Indicators
Qualitative Meta-Synthesis
DIMT Framework
Digital Governance
Subjects
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Knowledge Economy Studies
Volume 3, Issue 2
July 2026
Pages 159-189

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