Page 21 - CMA Journal (Jul-Aug 2026)

F oc us S ec t ion

It also demonstrates potential synergies, as the same “Sustainable Procurement Policy” and framework Training procurement o cials and vendors would be
Blockchain for Sustainable Higher Education: blockchain network could be extended to other agreements that may incorporate ESG metrics. essential for successful adoption. PPRA reforms have
focused on capacity building, with more than 14,000
documents, repositories and procurement records. The
Blockchain can therefore support measurable green
Degree Attestation and Public Procurement in Pakistan attestation initiative illustrates the potential of procurement through traceable environmental and o cials and vendors trained over two years. Similar
blockchain to improve transparency and transaction
programmes would be required at universities.
speed when core processes are digitized and social compliance records. Vendors would also need to register on the blockchain
supported by appropriate governance. Legal, Technical and Implementation network and understand how to participate in digital
Digital Transformation of Public Blockchain and Applying the HEC Blockchain Model to Challenges procurement. The principal challenges therefore
include scalability, security, legal recognition of
Procurement in Pakistan Public Procurement Several issues need to be addressed for successful blockchain transactions and the digital divide.

The Higher Education Commission (HEC) has recently Procurement The HEC system provides a common chain for verifying blockchain adoption and integration. Pakistan's Conclusion
requires
existing
procurement
legislation
introduced a historic initiative for degree attestation Blockchain can replace o cial documents and activities. A procurement e-procurement but does not speci cally address
using blockchain technology, marking a digital numerous hand-o system could similarly maintain shared tender, bid and blockchain. Although the Public Procurement Rules Blockchain integration holds signi cant potential to practical challenges and demonstrate value. The
development in Pakistan's higher education system. processes with contract records. The analogy is direct: degrees can be 2025 mandate e-bidding and digital records, they do improve procurement processes in higher education convergence of blockchain-based degree attestation
This article examines whether such innovation can be cryptographically protected represented as veri able digital records that not explicitly address blockchain records or digital institutions by making them more transparent, and e-procurement could also enable universities to
scaled up to public-sector procurement across transactions and smart authorized agencies can access to con rm the signatures. Clari cation regarding the legal e cient, secure and sustainable. Its immutable ledger verify academic and supplier credentials through
universities and how policy, regulatory and technical contracts. This can authenticity of a student's quali cations. Similarly, admissibility of blockchain records will therefore be can provide a permanent record of procurement secure digital systems.
aspects can work together to establish smarter and provide real-time visibility invoices and product certi cates in a supply chain can necessary. transactions, reducing opportunities for bid In the future, this approach could be extended to other
sustainable supply chains. and traceability, with Dr. Muhammad Haroon be integrated into a blockchain-based system. manipulation, fraud and document forgery while public sectors and combined with technologies such
bids, approvals, product Rasheed One of the most signi cant bene ts of blockchain in Data privacy is another concern, as procurement data strengthening accountability.
The PPRA Ordinance and subsequent rules and checks and payments Lecturer may include personal information of stakeholders. Smart contracts can reduce paperwork, processing as IoT sensors and AI analytics to support sustainable
regulations are in force to regulate public procurement recorded on an University of Sargodha procurement is its potential to improve transparency, Although Pakistan does not have comprehensive data time and human error. Blockchain can also support supply chains across Pakistan.
in Pakistan. To achieve “One Nation, One System,” the immutable ledger traceability and trust among multiple parties. protection legislation, privacy best practices can be supplier management through secure digital vendor References
government has been actively digitalizing the accessible to regulators and authorised stakeholders. Transactions such as tender submission, bid applied to safeguard personal information. credentials and improve collaboration among
procurement process through the e-Pak Acquisition & submission, contract award, delivery and payment can Successful blockchain adoption would also require stakeholders through a trusted platform. • ABC News Web Editor. (2026, March 12). HEC set to launch
blockchain-based degree attestation system in June. Asian Broadcasting
be time-stamped and cryptographically connected,
Disposal System (EPADS). EPADS 1.0 processed over 1.4 In Pakistan, blockchain could complement the existing integration of existing systems, including EPADS, Corporation.
trillion in FY2024–25 and registered almost 10,000 EPADS infrastructure, with supplier registration and providing a veri ed source of information for universities, banks and NADRA/SECP for vendor End-to-end traceability of goods and services can • Council Fire. (2025, Oct 28). Blockchain in Sustainable Supply Chains: Case
authorized parties. This makes unauthorized alteration
Studies. Council Fire Guides.
agencies and 51,000 suppliers. The enhanced EPADS release of funds managed through EPADS while and fraud more di cult. veri cation and payment processing. Due to the size of further support sustainable procurement by enabling • Dawn Sta Reporter. (2025, December 6). Automated degree attestation
2.0 pilot, launched in February 2026, includes detailed provenance and contract information are documents involved in e-procurement, careful system institutions to monitor supply chains and assess system soon: HEC. Dawn.
captured through a permissioned blockchain layer.
automated supplier onboarding, e-invoicing, Blockchain can also streamline processes by reducing design will also be required. Global public blockchains environmental, social and governance (ESG) • De Brabandt, C. (2023, Sept 12). How Blockchain Can Enhance
e-payments, e-bidding, system-based bid evaluation HEC’s Blockchain-Based Degree paperwork and intermediaries. Smart contracts can may face limitations related to transaction speed and compliance. Transparency, Traceability and Trust in Procurement Processes. Inside
Supply Management (ISM).
and integration with national data repositories such as Attestation Initiative automatically enforce conditions for contract stages block size. Overall, blockchain may not transform supply chains • Deloitte. (2020). Using blockchain to drive supply chain transparency.
NADRA, FBR and SECP. These initiatives have such as delivery con rmation and payment without on its own, but it can strengthen them by improving Deloitte Insights.
reportedly resulted in savings of more than 20 billion HEC already has experience connecting university ERP manual intervention. The Inside Supply Chain Clear legislation de ning who will manage and visibility and reducing risk. With the government's • Higher Education Commission (HEC). (2025, December 5). HEC Initiates
through administrative e ciencies and increased data to blockchain for degree veri cation. In late 2025, Management (ISM) world points out that smart operate the blockchain network will also be necessary push towards Digital Pakistan and recent procurement Landmark Project to Revolutionize Degree Attestation with Blockchain
Technology. [Press release]
competition in contract prices. HEC launched a blockchain-based degree attestation contracts can manage several procurement processes, to ensure e ective governance. The EPADS framework reforms, the environment is favourable for further • Huzaifa, I. (2023). Impact of Blockchain Technology on Supply Chain
system under the Higher Education Development in including documenting purchase orders, delivery recommends a federated approach involving federal experimentation. However, pilot testing is essential to Management E ciency and Transparency in Pakistan. International
Challenges in Public University Pakistan project funded by the World Bank. The checks, receipt of invoices and settlement payments. and provincial units, which could potentially be identify challenges and demonstrate bene ts before Journal of Supply Chain Management.
Procurement initiative aims to streamline the attestation process Walmart has already demonstrated that blockchain replicated through a blockchain network with a shared wider implementation. • Khuhro, A. A., Zaidi, S. Z. H., Khaskheli, M. S., Amur, S. A., & Khuhro, Q. (2025).
Challenges of Traditional Procurement Practices in Public Sector
and eliminate paper-based procedures and physical can reduce the time required for traceability from days data layer. Given HEC's pioneering blockchain-based degree Universities: Evidence from Sindh, Pakistan. Pakistan Journal of
However, gaps remain in implementation, particularly visits. to seconds. Humanities and Social Sciences, 13(4), 238-255.
at the higher education level. A recent survey of public Cost, Capacity Building and Digital attestation initiative and the broader Digital Pakistan • NED University of Engineering & Technology. (2023). Sustainable
agenda, Pakistan's higher education sector has a
Procurement Policy. (Institutional policy document)
universities in Sindh by Khuhro et al. (2025) concluded The 25 universities integrated into the system provide Blockchain for Sustainable Supply Readiness foundation for exploring blockchain-based • Public Procurement Regulatory Authority (PPRA). (2026, July 2). EPADS 2.0
that 91.9% of procurement processes remain manual graduation data that is uploaded directly to the HEC Chains Development, hardware, training, maintenance and procurement. The government could develop a under Vision of ‘One Nation, One System’ [Press release].
and paper-based. These processes result in slow blockchain. At other universities, students upload Blockchain integrations are also being tested globally validation would involve both initial and recurring permissioned blockchain network integrated with • Siemens Pakistan. (2009). Higher Education Commission (HEC) – SAP ERP
documentation, limited transparency and digital transcripts that are veri ed by the universities to support sustainable supply chains. Provenance data costs. Existing digital reforms such as EPADS have existing e-procurement systems to support faster, Implementation [Case study]. Siemens CIO Pakistan.
ine ciencies, with around 90% of participants calling on-chain, after which HEC attests and stores them in a such as the origin of materials, CO emissions per already generated signi cant savings, with fairer and greener procurement.
for replacement of the existing system. tamper-proof manner. Blockchain-based degrees shipment and social compliance certi cates can be administrative cost savings of PKR 20.5 billion recorded
provide instant and veri able proof of authenticity that in FY2024–25. Potential bene ts include improved transparency,
These ndings are consistent with other studies can be accessed by government agencies, embassies recorded on-chain and used by procurement o cers reduced fraud, stronger contract management and
identifying similar shortcomings in Pakistan's and employers. to assess sustainability criteria. Greater transparency in procurement could further real-time sustainability monitoring. Legal
procurement system. Very few federal universities and The HEC system demonstrates several important Companies can track metrics such as carbon footprints, reduce losses associated with corruption and process requirements, data privacy and capacity development
HEC bodies have adopted EPADS, while many continue enablers, including a central record, cross-institutional working conditions and sourcing practices and enforce delays. Reducing paperwork and accelerating must, however, be addressed.
to rely on legacy or spreadsheet-based systems. links and high-level institutional engagement. supplier ESG conditions through smart contracts. In tendering could also improve budget and resource A staged approach, beginning with small-scale pilots
Pakistan, the new PPRA framework explicitly includes a management. before wider implementation, can help identify

ICMA’s Chartered Management Accountant, Jul-Aug 2026 19