The European Union’s mandatory sustainability reporting framework reveals a structural inadequacy in the current Guarantees of Origin system: certificates issued at 1 MWh granularity decouple from physical energy flows and enable greenwashing through temporal mismatching. This paper introduces Fractional Guarantees of Origin, a paradigm leveraging Distributed Ledger Technology to tokenize renewable energy at kWh resolution with cryptographically anchored compliance. Through qualitative case study validation of VoltVert, an ISO 20022-native registry, and H2Secure, a smart contract framework for RED III hydrogen compliance, we demonstrate that fractional attribution eliminates double-counting risk and substantially reduces compliance costs. Integration with government infrastructure, specifically Romania’s Central Virtual Resource under PNRR Target 415, establishes a Compliance-as-a-Service architecture where Scope 2 emissions become auditable in near-real-time rather than post-factum estimates. Applying the Jabbour organizational design framework, we find that technology adoption alone is insufficient: organizations concurrently addressing awareness, formalization, measurement, governance, and resource allocation achieve significantly higher environmental performance. Sectoral replication is demonstrated across sustainable mobility and real estate. This research bridges technological feasibility and organizational reality, positioning Fractional Guarantees of Origin as both a regulatory necessity and a competitive advantage in the post-2025 energy transition.