This study contributes to a more nuanced understanding of ESG-related disclosure behavior under dynamic governance conditions and offers insights into how leadership transitions can serve as critical junctures for improving corporate transparency and accountability. The findings reveal that the ESG APG has a significant negative impact on corporate greenhushing, while CEO succession amplifies the negative impact of ESG aspiration performance gaps on greenhushing. This conclusion remains robust across a series of endogeneity checks. Mechanism analyses indicate that the inhibitory effect of CEO succession through reputation mechanism and competition mechanism. Heterogeneity analyses indicate that this effect is more pronounced among firms subject to greater media and analyst scrutiny.

Evolution of the right to potable water as an aspect of the right to life: An overview

This qualitative study examines the evolving legal architecture surrounding automated systems, focusing on the title "Beyond Legal Personhood: Collective and Graduated Legal Subjectivity of Artificial Intelligence." Traditional legal frameworks rely on a rigid, binary distinction between natural and juristic persons that fails to address modern algorithmic autonomy. This research utilizes doctrinal and document analysis to propose a flexible, tiered spectrum of legal rights and duties based on functional machine capability. The investigation evaluates how international human rights treaties pressure developing systems, specifically analyzing the data protection law in Pakistan. Findings reveal a critical operational gap where progressive statutory text fails to yield lower court convictions due to weak forensic capacity and overbroad cyber regulations. Ultimately, this paper introduces a risk-based regulatory model that balances technological innovation with robust corporate accountability. Implementing these graduated principles into modern electronic commerce policies provides an immediate path to safeguard global digital consumers.

ABSTRACT As Environmental (E), Social (S), and Governance (G) disclosures gain prominence for investors, regulators, and stakeholders, attention must extend beyond disclosure volume to the balance across ESG dimensions. Many firms emphasize one or two pillars over others, producing asymmetries in sustainability communication, which we term ESG dispersion. These imbalances can create confusion for stakeholders and impact investor trust. While prior research focuses largely on board‐level antecedents of aggregate ESG disclosure, the consequences of such internal imbalances remain underexplored. Drawing on signaling, institutional, and resource‐based perspectives, we examine how ESG dispersion is associated with overall ESG disclosure using panel data from S&P 500 firms (2016–2022). We find a U‐shaped relationship: firms with low or high dispersion disclose more, whereas moderate dispersion reduces disclosure intensity. This non‐linearity could be because low dispersion signals uniformity and clarity, while moderate dispersion could create ambiguity and coordination challenges, and high dispersion may motivate firms to strategically highlight key ESG strengths. R&D intensity partially mediates this effect, highlighting the role of internal innovation in translating ESG priorities into disclosure. Governance conditions moderate this association in their own ways: board women representation dampens the relationship, reducing the sensitivity of disclosure intensity to extreme ESG balance or concentration. While CEO duality has no significant impact. These findings carry societal and managerial implications, linking internal ESG alignment and governance to transparency, stakeholder trust, and corporate accountability. Managers should also monitor the alignment between the individual E, S, G pillars, besides the aggregate ESG disclosures, and consider governance structures in this context.

Radioactive waste management is not only a technical and administrative concern but also an ethical, ecological, and intergenerational responsibility. This article reconstructs the concept of eco-maqāṣid al-sharī‘ah as a normative framework for strengthening corporate social responsibility (CSR) policies in radioactive waste management in Banten and West Java, Indonesia. Existing regulatory frameworks tend to prioritize procedural compliance, risk control, and institutional administration, while giving limited attention to moral accountability, ecological justice, and community-based responsibility. Using a normative legal method supported by conceptual and policy analysis, this study examines statutory regulations, corporate reports, international safety standards, and relevant Islamic legal literature. The findings show that eco-maqāṣid, particularly the protection of life, future generations, and the environment, offer a transformative ethical foundation for developing Sharia-based CSR in radioactive waste governance. The cases of Banten and West Java demonstrate the urgency of integrating Islamic environmental ethics into risk mitigation, public transparency, community participation, and corporate accountability. The study’s main novelty lies in proposing Eco-Sharia Governance, a maqāṣid-based policy model that bridges national legal frameworks, international radioactive waste standards, SDGs 3, 6, 12, and 13, and Islamic ethical values. This model contributes to a more holistic approach to radioactive waste management by shifting CSR from mere corporate obligation toward ecological responsibility, public safety, and intergenerational justice

The rapid advancement of Artificial Intelligence (AI) raises a fundamental question in legal science: Can AI be recognized as an independent legal subject? This article examines AI's legal standing within Indonesian positive law and benchmarks it against selected global regulatory frameworks, with primary reference to the EU Artificial Intelligence Act of 2024. This study employs a normative juridical methodology, combining statute, conceptual, and comparative law approaches, applied through a structured four-criterion evaluative framework: rechtsbekwaamheid (capacity to hold rights), handelingsbekwaamheid (capacity to perform legal acts), accountability, and consciousness/free will, deployed consistently across all analytical sections. Primary legal materials include the Civil Code (KUH Perdata), Law No. 28 of 2014 on Copyright, the Electronic Information and Transactions Law (UU ITE) and its amendments, the Personal Data Protection Law (UU PDP), and Regulation (EU) 2024/1689. The findings confirm that AI fails all four framework criteria and cannot be recognized as a legal subject, either as a natural person (natuurlijke persoon) or as a legal entity (rechtspersoon). Under the UU ITE, AI is classified as an 'electronic agent,' and legal responsibility remains vested in its developer, operator, or user. While international scholarship has proposed quasi-legal subject and electronic person concepts, this article critically evaluates rather than merely cautioning against these positions, concluding that neither is suitable for incorporation into Indonesian positive law at the current stage of technological development, as both risk displacing corporate accountability. This article recommends that Indonesia urgently enact a dedicated AI statute adopting a risk-based approach, affirm AI as a legal object, establish an independent regulatory authority, and ensure robust protection of fundamental human rights.

Environmental, Social and Governance (ESG) performance has become an important aspect of corporate accountability in India, especially with the implementation of Business Responsibility and Sustainability Reporting (BRSR) framework by SEBI. Although there is a developing regulatory focus, little empirical evidence is available regarding the relationship between the post BRSR period ESG and stock price at the company level. The proposed research will analyse the ESG performance of 45 BSE listed Indian-based companies in nine industries and explore the short-term effect on stock price behaviour of the financial year 2023-24 and 2024-25. The study uses descriptive statistics and One-Way ANOVA, correlation analysis, simple and multiple linear regression as well as Support Vector Regression (SVR) using the CRISIL ESG Ratings and NSE stock price data . Findings indicate that the average ESG score is 61.38 with sectoral difference being statistically significant (F=26.77, p=0.000) with the IT sector and Banking sector on the top and the Energy sector on the bottom. Simple linear regression (R 2=0.003, p=0.598), multiple linear regression (R 2=0.042, p=0.300) and SVR (R 2= -0.0946) all prove the absence of statistically significant effect of ESG performance on stock prices in the short term, thus accepting the null hypothesis. These results indicate that, even though the ESG scores might not cause short-term changes in the stock prices, they could be significant in the determination of the long term sustainability of the corporation and can be included in the long-term risk management model of the investors.

The global business environment of the twenty-first century is undergoing a radical transformation driven by a shift in how companies interact with their customers. In this digital era, firms are no longer judged solely on the quality of their physical products or financial performance. Instead, the modern consumer evaluates a brand based on its accessibility, responsiveness, and the seamlessness of its digital support ecosystem. As societal expectations evolve, traditional human-led customer service is being augmented, and in many cases replaced, by Artificial Intelligence (AI). Chatbots and AI-based support systems have emerged as the primary framework for implementing and assessing this new standard of corporate accountability and service delivery.

Countries, primarily in the Global North, have been implementing transparency and corporate sustainability due diligence laws. These laws seek to increase corporate accountability for various human rights, environmental, and modern slavery offences in global supply chains. Three legislative models have been adopted: 1) Disclosure or Transparency laws; 2) Mandatory Human Rights Due Diligence (MHRDD) laws; and 3) MHRDD laws with civility liability, which is considered best practice. In this article, I evaluate the factors that influenced the adoption of a particular legislative model in various countries and specifically examine what factors influenced the passage of transparency legislation in Canada. I argue that despite international pressure on Canada to enact legislation, it was ultimately features of Canada’s domestic political economy that determined the enactment of a transparency law. These features include Canada’s membership of the Anglosphere, its powerful mining industry, the advocacy of civil society organisations, key parliamentarians, and ruling political party principles.

Purpose/Objective(s): This study examines Braskem’s strategic responses to the damages caused in Maceió (AL), identifying recurring patterns of evasion regarding its responsibility for a public and criminological issue. Design/methodology/approach: A qualitative, interpretive methodology was applied to analyze Braskem’s responses to the 2018 environmental crime in Maceió. The corpus consisted of 229 pages of socio-environmental reports, corporate communications, and company documents, treated as organizational narratives and subjected to hermeneutic content analysis. Results and discussion: Braskem’s responses revealed three distinct patterns: silencing (withholding information about the damages), denial (rejecting responsibility for negative impacts), and self-correction (emphasizing internal corrective actions). Collectively, these strategies operate as defensive mechanisms that obscure public recognition of accountability and reduce the likelihood of sanctions. Contributions: This study advances the Corporate Social Irresponsibility (CSIR) literature by examining the Maceió case and demonstrating how corporations may strategically evade scrutiny and sanctions for socially harmful actions. It contributes to critical management studies on corporate accountability by systematically identifying patterns and categories of responsibility avoidance. The implications of the study are both theoretical and practical: the findings contribute to the literature on attempts to evade responsibility and to the formulation of public policies, and support civil society organizations and regulatory bodies in identifying effective ways to prevent corporate irresponsibility. Additionally, the study highlights the social and environmental consequences of irresponsible corporate behavior, enforcing the importance of accountability and justice in cases of collective harm.

ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends corporate accountability across global production networks, private digital service providers have become crucial intermediaries translating legal obligations into practice. Drawing on qualitative case studies of prevalent tools such as Ulula , &Wider , and Prewave , the article develops a typology distinguishing between tech‐based remote consultation and predictive stakeholder inference . These models illustrate contrasting orientations—one toward individualized, data‐driven participation, and the other toward algorithmic prediction and surveillance—that carry distinct implications for stakeholder voice, accountability, and power relations along value chains. The analysis situates these technologies within the broader political economy of due diligence, showing how market logics, platform capitalism, and data extraction increasingly shape the terms of engagement between companies and affected rightsholders. Ultimately, the article argues that the digitalization of due diligence risks transforming stakeholder engagement from a participatory mechanism of accountability into a commodified, corporate‐facing data service, raising fundamental questions for its place in the future of the due diligence framework.

In the current digital era, data protection has emerged as an indispensable aspect of both individual privacy and national security. This research paper presents a comparative analysis of the evolutionary trajectory of India's legal framework ranging from the erstwhile Section 43A of the Information Technology (IT) Act, 2000, to the new Digital Personal Data Protection (DPDP) Act, 2023. The primary objective of this study is to examine the shifting dynamics between 'Corporate Liability' and 'State Immunity.' The study indicates that while Section 43A imposed limited civil liability on 'Body Corporates,' the DPDP Act, 2023, has tightened corporate accountability by imposing hefty penalties and statutory duties through the concept of a 'Data Fiduciary.' However, a significant 'research gap' that emerges is the scope of 'State Immunity’. This research highlights how the broad exemptions granted to government agencies under the new law in the name of 'national security' and 'public order' create an 'accountability gap' that stands in contrast to the strict regulations imposed on private corporations. Furthermore, this paper analyzes the shift from the 'compensation-based model' of the IT Act to the 'penalty-based model' of the DPDP Act i.e. a transition that prioritizes the State exchequer over aggrieved citizens. Ultimately, this research paper argues that a balanced data protection framework necessitates ensuring equal accountability for both the State and corporations, thereby safeguarding against the infringement of the 'Right to Privacy' within the context of India's digital inclusion.

The advancement of digital health technology through telemedicine offers significant opportunities but also raises serious legal challenges , particularly concerning inaccurate anamnesis and misdiagnosis that May cause substantial harm to patients . Existing legal scholarship and regulatory frameworks in Indonesia predominantly focus on individual liability of medical practitioners , while the criminal liability of telemedicine corporations for systemic failures remains conceptually underdeveloped . This gap leaves corporate accountability insufficiently addressed in cases where patient harm arises from platform- based medical services . This study aims to analyze the forms of corporate criminal liability of telemedicine providers in cases of inaccurate anamnesis and misdiagnosis resulting in patient harm and to examine how Islamic criminal law approaches such liability . Using normative legal research with statutory and conceptual approaches , this study analysis relevant regulations , legal doctrines , and principles of Islamic criminal law . The findings indicate that existing regulations assign responsibility for service quality to healthcare facilities but do not explicitly regulate corporate criminal liability for telemedicine providers . This study advances a theoretical argument that misdiagnosis in telemedicine should be reconceptualized as a form of corporate criminal responsibility rather than merely a professional individual negligence . From the perspective of Islamic criminal law , this article offers a conceptual contribution by applying the doctrine of shakhsiyah iʿtibāriyyah to telemedicine corporations , with diyāt and taʿzīr proposed as appropriate accountability mechanisms . Strengthening the regulatory framework to explicitly recognize corporate criminal liability is essential to enhance patient protection and ensure justice in digital health sector.

The growing adoption of Artificial Intelligence (AI) in the banking industry has brought about a revolution in the financial sector by making it more efficient, automated, and data-driven in decision-making. Nevertheless, the protection of personal data has also become a major issue with the help of this technological development, especially concerning the corporate responsibility and consent issue. This paper is a critical analysis of the framework provided by the Digital Personal Data Protection Act, 2023 (DPDP Act) regarding the application of AI in banking in India. The study takes a dogmatic and descriptive stance to assess how efficient legal provisions in conserving the data fiduciaries are and, particularly, how accountable they are in their use of the AI systems in regard to personal data. It also discusses the essence and legality of the consent practices adopted in online banking environments whether such consent is in fact informed and meaningful. The research determines major issues, such as the absence of transparency in the decision-making process by algorithms, low levels of explainability, and formal instead of substantive consent. The paper delineates the gaps in the current legal framework that necessitate crucial analysis and practical examples and can include deficiencies in the current laws governing AIs, especially the lack of provisions in the legal system aimed at the specific regulation of AI, and the impossibility of holding responsible parties accountable in complicated technological contexts. The results indicate that although the DPDP Act is a great move towards enhancing the protection of data, it still needs some improvements to meet the special risks that the AI technologies represent. The paper ends with the recommendation of stricter accountability principles, more stringent transparency levels, and more efficient sets of consent particularities in order to guarantee the preservation of the rights of individuals in the changing digital banking environment.

ABSTRACT This article examines the role of the Military-Security-Technology-Industrial Complex (MSTIC) in the hegemonic rise of militarism globally, unprecedented levels of military spending, and the unleashing of new wars, particularly by the US. The article explores how the ‘War on Terror' and subsequent geopolitical tensions, such as the wars in Ukraine and Gaza, have fueled militarization, surveillance, and the securitization of social issues like migration and climate policy. Drawing on Michael Albert’s call for a radical rethink of security, the article argues for a shift from militarized security narratives to a focus on corporate accountability and everyday security needs, such as housing, jobs, and healthcare. It emphasizes the importance of cross-movement solidarity—linking digital rights, migrant justice, climate activism, and anti-militarization campaigns—to challenge the structural power of the MSTIC. The article concludes by advocating for concrete alternatives, such as community-based crisis response models and diplomatic solutions.

The digital transformation of the global economy has necessitated a fundamental shift in corporate accountability, placing the integration of Environmental, Social, and Governance (ESG) metrics at the forefront of strategic management. This article examines the methodological challenges of measuring sustainability within the framework of IFRS S1 and S2 standards, specifically addressing the phenomenon of “strategic decoupling” between external reporting and internal operational reality. The research explores the role of Artificial Intelligence (AI) as a structural bridge capable of harmonizing these domains. The study identifies and analyzes key AI-driven opportunities in management accounting, such as the use of Natural Language Processing (NLP) for quantifying unstructured ESG data, the transition to proactive risk management through predictive analytics, and the methodological synergy between AI and the Analytic Hierarchy Process (AHP). Concurrently, the paper reveals critical challenges and risks associated with AI integration, including data reliability concerns (GIGO principle), the “black box” nature of complex algorithms, and the ethical implications of AI-facilitated “greenwashing.” By proposing an integrated AI-driven framework, the research concludes that while AI acts as a primary catalyst for accounting transformation, its efficacy is contingent upon a symbiosis with professional judgment and ethical oversight.

This study aims to analyze the legal framework governing corporate criminal liability in the context of tax offenses. This study uses a normative juridical method with a statute approach, a case approach, and a conceptual approach. The novelty of this research lies in its critical analysis of the inconsistency found in tax crime cases: a discrepancy between the judges' legal reasoning, which acknowledges corporate fault, and the final verdicts, which ultimately only impose criminal sanctions on the corporate officers. The results highlight a significant regulatory gap, as the current tax criminal framework lacks explicit corporate sanctions. In practice, this issue is compounded by judicial inconsistency, where court rulings impose penalties solely on corporate directors, even when the corporation's role in profiting from the crime is acknowledged by the court. The conclusion of the research that a normative vacuum in the undang-undang perpajakan, compounded by judicial inconsistencies regarding corporate tax offenses, results in significant legal uncertainty. Consequently, legislative amendments are required to unequivocally establish the principles of corporate accountability.

ABSTRACT Company Law of the People’s Republic of China 2023 represents the statute’s most comprehensive overhaul to date. With respect to director liability, this amendment further elaborates the duty of loyalty and diligence. However, this reform is largely incremental: many provisions track earlier formulations and still leave key terms indeterminate. This article builds an original dataset of 2,021 cases alleging that directors harmed corporate or shareholder interests. It adopts a Regression Discontinuity Design, examining whether successive changes of statutory contexts have produced discernible influences in judicial outcomes. The empirical evidence reveals that the amendments of corporate law do not to strengthen the director accountability over time, which is reflected in win rate, compensation ratio, and explanation depth. These findings indicate that legislation, by itself, is insufficient to generate enough influence on director accountability. A more multifaceted regulatory strategy is required to establish a robust mechanism of director liability.

The rapid escalation of plastic waste generation in India has necessitated stringent policy interventions and innovative governance strategies. Recent legislative updates, notably the sweeping amendments to the Plastic Waste Management (PWM) Rules, have introduced comprehensive bans on single-use plastics and mandated Extended Producer Responsibility (EPR) for manufacturers. However, enforcing these environmental regulations across a geographically vast and administratively diverse nation presents significant logistical and data-centric challenges. This paper explores the intersection of recent environmental policymaking and technological integration, proposing a novel, data-driven framework to monitor regulatory compliance. By leveraging machine learning and federated governance architectures, this study provides a comprehensive roadmap for tracking waste generation, ensuring corporate accountability, and ultimately mitigating the adverse climatic impacts associated with plastic pollution.

Law enforcement against mining crimes in Indonesia, especially in East Kalimantan, shows the inequality between regulations and practices, especially in applying criminal liability against corporations. This research aims to formulate a model of corporate criminal liability in mining cases with the principle of ultimum remedium as the last means in law enforcement. The research method used is normative juridical with the support of an empirical approach through case studies and interviews with law enforcement officials in East Kalimantan. The study results show that most mining cases only ensnare individual administrators, while corporations as legal entities often escape criminal liability. In addition, the principle of ultimum remedium has not been applied consistently, as evidenced by the dominance of the repressive approach without introducing administrative sanctions. Institutional fragmentation between law enforcement agencies has also weakened the effectiveness of enforcement. This research proposes the establishment of the Mining Special Investigation Institution as an institutional reform that can realize integrated coordination, investigative professionalism, and the gradual application of proportionate legal sanctions. This model is expected to be a conceptual and practical foundation for strengthening corporate accountability in sustainable natural resource management.