The CFO in Blockchain
Treasury, settlement, carbon, regulation, and audit — a full analytical framework for the crypto-era finance function.
Chief Financial
Officer · IMPT
Dublin, Ireland
The rigour behind
the vision.
Lorna Mason is the Chief Financial Officer of IMPT — a global travel and retail platform operating in 195 countries, built on on-chain carbon retirement and the principles of verifiable sustainability.
She writes on the two questions that define the modern CFO: what blockchain changes for the finance function, and what AI changes for the finance function. Not as speculation. As a practitioner.
Properties
~8million
Travel inventory across the platform.
Countries
195
Multi-jurisdiction by default.
Retail partners
20,000+
Merchant network on the platform.
Capital raised · 2025
$30million
To accelerate global expansion.
01
The brief
IMPT is The Impact Project — a platform that makes every booking and every purchase a verifiable act of environmental responsibility.
Carbon credits are retired on-chain, in the customer's name, on Ethereum. The scale is real — approximately eight million properties, 195 countries, more than twenty thousand retailers, and $30 million raised in 2025 to accelerate global expansion.
The CFO of that business does not have the luxury of treating blockchain or AI as emerging topics. They are operational realities. The accounting questions are live. The governance questions are live. The capital allocation questions are live.
This site is where those questions get a direct answer.
02
The two pillars
Two questions define the modern CFO.
Each is a full analytical framework — written for finance professionals working through the same questions in practice.
Pillar I
13 min read
The CFO in Blockchain
Treasury management when the balance sheet holds a token. On-chain settlement and what it does to the close. Carbon credits as an accounting question before they are a climate one. MiCA and the regulatory perimeter. Proof-of-reserves and audit. Stablecoin treasury. The vocabulary is new; the discipline is not.
Pillar II
12 min read
The CFO in AI
The AI-native finance function. Agentic FP&A and the continuous forecast. The full-stack cost of AI and the new gross-margin maths. AI governance, controls, and audit readiness. Rebuilding the finance organisation. The CFO as AI capital allocator — and why ceding that authority is not affordable.
03
Financial strategy
Three interlocking revenue streams, one finance function.
IMPT operates across travel, retail, and carbon, in 195 countries, under a multi-jurisdiction tax architecture that spans Irish VAT, EU OSS, UK VAT, and US state economic nexus rules. The payment infrastructure runs on Mastercard and Visa rails, with on-chain settlement for carbon retirement. The balance sheet holds a native token.
That combination of global e-commerce, payments complexity, on-chain activity, and regulated sustainability disclosure is not a typical CFO brief. It is a useful one to have thought through carefully.
- Travel Inventory-spread economics
- Retail Commission & merchant-of-record
- Carbon On-chain retirement, service delivery
- Card Interchange & programme float
04
Selected writing
Frameworks, not forecasts.
Two flagship essays and five shorter pieces — the questions a CFO at the intersection of blockchain, AI, and global commerce considers most consequential.
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01 Pillar
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02 Pillar
The CFO in AI
Governance, FP&A, cost structure, organisation design, and capital allocation — a full analytical framework.
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03 Essay
Treasury management when your balance sheet holds a token
Valuation, hedging, liquidity — and the accounting decisions that have to be made before they become urgent.
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04 Essay
The finance function, rebuilt AI-native
AI does not automate the finance function — it redesigns it. The CFOs who understand the difference build something more capable.
05
CFO Blog
Working notes from the desk.
Twenty shorter posts feeding into the two pillars — ten on the CFO in blockchain, ten on the CFO in AI. Six-minute reads, single questions.
A Gift
For visitors who care about climate change
A small gift, because
climate change matters.
As Chief Financial Officer of IMPT, I want every reader of this site to be able to take a real, verifiable climate action without paying a premium for it. So I'm offering you the same booking platform we run for our customers — at the same price you'd pay on Booking.com or Expedia, with a tonne of carbon retired in your name.
IMPT runs a global hotel-booking platform — 1.7 million properties, 195 countries, the same prices as the major OTAs. Every confirmed stay retires one UN-verified tonne of CO2 on the Ethereum blockchain, and 5% comes back to you as Goodness loyalty — for your next stay or a cause you choose.
Find an eco-friendly hotel →
Powered by IMPT · UN-verified climate impact
06
Contact
For speaking enquiries, professional correspondence, and media requests.
Dublin, Ireland