Decentralized Ledger Framework for Real-Time Cross-Border Treasury Settlements in Global Enterprises

Abstract

Cross-border treasury operations in global enterprises frequently suffer from delays, multi-party reconciliations, and fragmented visibility across financial systems. Traditional settlement infrastructures rely on batch-processing, intermediaries, and asynchronous confirmation cycles, resulting in significant operational risk and liquidity inefficiencies. This paper proposes a decentralized ledger framework designed to achieve real-time, transparent, and multi-currency settlement across geographically distributed subsidiaries. The architecture integrates a blockchain-based consensus mechanism, FX-rate–driven smart contract automation, and time-stamped proof-of-settlement modules to streamline inter-company transactions within enterprise resource planning (ERP) environments. The framework enables deterministic settlement finality through distributed validation and ensures compliance with audit and traceability requirements. A hybrid on-chain/off-chain integration model supports secure data exchange between treasury management systems and the blockchain layer. Experimental validation demonstrates substantial reductions in settlement latency, improved multi-entity visibility, and enhanced reconciliation accuracy. The findings highlight the framework’s potential to strengthen liquidity management, regulatory reporting, and operational resilience in large-scale enterprise financial ecosystems.