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Responsibility is a crucial component of corporate sustainability. Deviation from responsibility is considered as irresponsible corporate practice. The present article highlights the issue of honey adulteration as an irresponsible corporate practice. The study is based on the Centre for Science and Environment investigation report on honey adulteration business in India. The article uses thematic analysis through descriptive research design with an inductive approach to show how honey adulteration is an irresponsible practice within the core area of corporate responsibilities—economic, legal and ethical domains. Honey adulteration is an irresponsible practice by the corporate in its core areas of responsibility and simultaneously affects all the stakeholders in its business relationship. Eventually, it would affect the business's credibility and sustainability in the long run, if the issues are not appropriately addressed. The findings of the article suggest that to achieve business sustainability, corporations need to internalize and institutionalize the core responsibilities and government guidelines in their business operation. On the basis of the findings, the article offers relevant policy and practical implications for corporate to stay away from irresponsible business practices and suggests scopes for future research in the domain. [ABSTRACT FROM AUTHOR]

Purpose: The aim of the article is to examine and evaluate how ESG practices can be effectively integrated with incentive systems for management in the mining industry and what possibilities they offer in achieving sustainable development goals while simultaneously increasing the engagement and efficiency of management through appropriate incentive systems. Design/methodology/approach: The article is exploratory in nature, focusing on the analysis of the relevant literature. The methodology includes an in-depth review of national and international literature on incentive systems and sustainable development. This analysis allows for an understanding of how the integration of ESG and incentive systems impacts corporate governance. Findings: The conducted research provides important conclusions for management in the mining sector, indicating that incentive systems integrating ESG goals can be more engaging and valuable than traditional incentive systems focused solely on financial or operational outcomes. Research limitations/implications: The research presented in the article may contribute to further empirical studies, particularly in the context of the long-term impact of these systems on financial results, sustainable development of companies, and the risks and opportunities of sustainable development in business. Practical implications: The practical implications of the conducted research enable their application in restructuring incentive systems in mining enterprises, with greater consideration of ESG aspects. Originality/value: The research results indicate the need for a comprehensive reconstruction of incentive systems in mining enterprises to better integrate ESG goals and respond to the requirements of the European Green Deal. [ABSTRACT FROM AUTHOR]

As global corporations increasingly prioritize Environmental, Social, and Governance (ESG) criteria, the role of digitalization in achieving sustainable regional development has come into sharp focus. This article examines how corporations, through digital transformation and ESG initiatives, are reshaping the socio-economic landscapes of the regions they operate in, aiming to create a more sustainable, inclusive, and resilient future. The synergy between digitalization and ESG practices not only aligns with corporate growth and profitability but also with regional goals for economic advancement, environmental sustainability, and social equity. Digital technologies facilitate more effective compliance with ESG criteria, allowing corporations to monitor and manage their environmental footprints, ethical practices, and community engagement efforts in real-time. As a result, the integration of digitalization with ESG principles is transforming the way corporations interact with and contribute to regional development. This article also explores the direct impacts of corporate digitalization on local employment, education, and infrastructure. By investing in digital skills training, companies enhance workforce capabilities and foster economic resilience within local communities. Furthermore, corporate commitment to ESG drives sustainable practices in resource-dependent regions, supporting efforts in areas like renewable energy, waste reduction, and biodiversity preservation. However, challenges remain in ensuring that the benefits of digital transformation and ESG adoption are widely distributed. This article delves into potential risks, such as data privacy issues, digital divides, and the need for stronger regulatory frameworks to guide corporate behavior. It emphasizes that meaningful corporate contributions to regional development require collaboration with governments, NGOs, and local stakeholders. [ABSTRACT FROM AUTHOR]

Through SDG 17, the United Nations 2030 Agenda highlights the importance of international cooperation to promote sustainable development. Following the COVID-19 pandemic, this cooperation has gained greater relevance, exacerbating the need for debt relief and financial assistance for developing countries. Although global Foreign Direct Investment (FDI) increased by 3% in 2023, investments in developing countries decreased by 9%, with Asia being the most affected region. This article addresses the research gap of a bibliometric study and systematic review on the contribution of FDI to sustainable development, covering economic, social and environmental dimensions. In order to examine the existing literature, a general bibliometric analysis and a systematic review were conducted, using databases such as Scopus and Web of Science, examining studies published between 2019 and early 2024. The bibliometric analysis revealed that Asia is the most studied region, while the systematic review of 48 articles showed that the economic and environmental dimensions are the most researched, with the social dimension being the least addressed. Accordingly, we suggest several directions for future research that could enrich and strengthen the field. [ABSTRACT FROM AUTHOR]

As global corporations increasingly prioritize Environmental, Social, and Governance (ESG) criteria, the role of digitalization in achieving sustainable regional development has come into sharp focus. This article examines how corporations, through digital transformation and ESG initiatives, are reshaping the socio-economic landscapes of the regions they operate in, aiming to create a more sustainable, inclusive, and resilient future. The synergy between digitalization and ESG practices not only aligns with corporate growth and profitability but also with regional goals for economic advancement, environmental sustainability, and social equity. Digital technologies facilitate more effective compliance with ESG criteria, allowing corporations to monitor and manage their environmental footprints, ethical practices, and community engagement efforts in real-time. As a result, the integration of digitalization with ESG principles is transforming the way corporations interact with and contribute to regional development. This article also explores the direct impacts of corporate digitalization on local employment, education, and infrastructure. By investing in digital skills training, companies enhance workforce capabilities and foster economic resilience within local communities. Furthermore, corporate commitment to ESG drives sustainable practices in resource-dependent regions, supporting efforts in areas like renewable energy, waste reduction, and biodiversity preservation. However, challenges remain in ensuring that the benefits of digital transformation and ESG adoption are widely distributed. This article delves into potential risks, such as data privacy issues, digital divides, and the need for stronger regulatory frameworks to guide corporate behavior. It emphasizes that meaningful corporate contributions to regional development require collaboration with governments, NGOs, and local stakeholders.

Abstract This article examines the efforts towards implementing minimum labor standards in global supply chains through the lens of corporate social responsibility. The adoption of supplier codes of conduct has driven efforts to monitor and enforce standards within these chains. Nonetheless, challenges persist in translating commitment into action, giving rise to gaps in implementation. We address two critical phenomena: corporations' varying internalization of responsibility to implement labor standards, and the translation of these written commitments into actions. Through two distinct studies, we explore how companies ‘walk the talk’, and navigate the gaps between corporate recognition of responsibility and the establishment of management systems to implement labor standards. The first study demonstrates that a minority of companies are diligent in committing to implement their codes. Only 17% accept a shared responsibility to implement the code, and most companies only refer to audit visits or the termination of supplier contract as mechanisms put in place. The second study does not find conclusive evidence of a correlation between corporate commitments and the evaluation of their corporate sustainability practices in supply chains as evaluated by KnowtheChain. However, results suggest that companies do better when they promote the collaborative approach with suppliers in their implementation efforts.

This research investigates the role of tax avoidance in the relationship between corporate governance, firm value, and corporate social responsibility. The research design is explanatory research, through hypothesis testing. 175 manufacturing companies were observed from 2017 to 2021, with a sample size of 875. A panel regression and leverage acted as a control variable using SPSS software, after conducting models and robustness tests. The findings show the influence of tax avoidance on institutional ownership and economic corporate social responsibility (CSR). Tax avoidance partially mediates the relationship between institutional ownership and firm value, and fully mediates between economic CSR and firm value. The implication for academics and practitioners is that enabling corporate governance requires institutional owners to supervise the determination of company managerial policies. Additionally, the economic CSR program can reduce tax avoidance and is responded to positively by investors. The limitations of the research are that for the constant value to be significant, additional variables should be added to the model. Further research could include adding company performance, gender, and intellectual capital variables. [ABSTRACT FROM AUTHOR]

This article examines the efforts towards implementing minimum labor standards in global supply chains through the lens of corporate social responsibility. The adoption of supplier codes of conduct has driven efforts to monitor and enforce standards within these chains. Nonetheless, challenges persist in translating commitment into action, giving rise to gaps in implementation. We address two critical phenomena: corporations' varying internalization of responsibility to implement labor standards, and the translation of these written commitments into actions. Through two distinct studies, we explore how companies 'walk the talk', and navigate the gaps between corporate recognition of responsibility and the establishment of management systems to implement labor standards. The first study demonstrates that a minority of companies are diligent in committing to implement their codes. Only 17% accept a shared responsibility to implement the code, and most companies only refer to audit visits or the termination of supplier contract as mechanisms put in place. The second study does not find conclusive evidence of a correlation between corporate commitments and the evaluation of their corporate sustainability practices in supply chains as evaluated by KnowtheChain. However, results suggest that companies do better when they promote the collaborative approach with suppliers in their implementation efforts. [ABSTRACT FROM AUTHOR]

With the rapid expansion of bilateral investment treaties (BITs), investor-state arbitration has paved its way to becoming the most preferred dispute settlement method by investors. However, the investment arbitration system has also attracted 'backlash'. One reason is the challenge to balance between protection of foreign investors and the recognition of host states' legitimate public interests. With the current pressures to reform the investor-state dispute settlement (ISDS) system, there is a pressing need to offer a better balance between investor protection and host states' sovereign right to regulate, as well as the wider public good such regulatory measures might have, especially in the context of environmental protection and human rights. This article argues for a better symmetry between foreign investor's treaty-based claims and host states' environmental and human rights (EHR) claims to acknowledge the public interests - social, economic, welfare, etc. In particular, it advocates for: the strengthened presence of independent experts and amicus curiae, a proportionality approach; and the overarching development of counterclaims as a consideration not only of the host state's capacity to regulate but also the wider repercussions of such regulations on the public as well as the conduct of foreign investors. [ABSTRACT FROM AUTHOR]

The article reports on the judgment rendered by the African Court on Human and Peoples' Rights in Ligue Ivorienne des Droits de l'Homme and Others v. Cote d'Ivoire before the African Court on Human and Peoples' Rights on September 5, 2023.

The article discusses the case of Ligue Ivorienne des Droits de L'Homme and Others v. Cote D'Ivoire before the African Court on Human and Peoples' Rights, involving the dumping of toxic waste in Abidjan, Ivory Coast by Trafigura Limited. The court found Ivory Coast in violation of multiple rights, including the right to an effective remedy, the right to life, the right to health, the right to a general satisfactory environment, and the right to information. The court awarded reparations and emphasized the responsibilities of both states and corporations in upholding human rights and environmental protection. The judgment contributes to enhancing corporate liability for human rights abuses in Africa and adds to the jurisprudence on environmental protection within the African human rights system. [Extracted from the article]

Corporate digital responsibility (CDR) is a recently developing new management concept in response to the increasing challenges caused by digital transformation. In Germany, this self-governance approach influenced the political discussions and led to a more integrative and collaborative multi-policy strategy beyond pure regulatory regimes. The launch of the German CDR-code by the German action group in June 2021 is a milestone to capture ethical problems in digitalised firms by voluntary commitments from signatories. However, little empirical evidence on the current state of CDR-initiatives at German corporations is available up-to now. This article addresses the identified research gap by performing a qualitative analysis of the disclosed information on CDR in nonfinancial reports of the DAX 30 companies from 2020. After a brief introduction, a literature review on CDR-related research activities is presented in Sect. 2, and the context and background of the study are specified. Section 3 presents the results of the empirical study on disclosed CDR-related information by German DAX 30 companies. Section 4 concludes with a discussion and discovers future research avenues on CDR. Corporate responsibility in the digital economy is a field of research that is open for different disciplines and especially theoretical normative research on CDR should be accelerated. [ABSTRACT FROM AUTHOR]

Copyright of Revista Brasileira de Historia is the property of Associacao Nacional dos Professores Universitarios de Historia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Governmental and private companies in the New Space Economy collaborate to realise valuable space products and services, yet this partnership raises sustainability concerns. This study investigates whether and how space companies address social and environmental aspects in their collaborative activities. Focusing on the launch service segment in Europe and the USA, we conducted a content analysis of financial and non‐financial reports and websites by using the legitimacy theory framework. This study reveals that space companies emphasise the positive social and environmental impacts of their collaboration while providing limited information on potential drawbacks. They extensively outline measures to mitigate social and environmental damages, aiming to present a favourable image of their activities. This research contributes to fostering the debate on social and environmental accounting and accountability of space actors. It sheds light on how they report on sustainability aspects offering insights into the legitimacy strategies they use and promoting their accountability. [ABSTRACT FROM AUTHOR]

Copyright of Journal for Business, Economics & Ethics / Zeitschrift für Wirtschafts und Unternehmensethik is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

When companies or organizations can evade audits on their harmful incidents, how should the affected entities design their audit and penalty policies? In "Audit and Remediation Strategies in the Presence of Evasion Capabilities" by Wang, de Véricourt, and Sun, the authors find random audits may be needed in the optimal policy. Specifically, the optimal policy alternates between ascending monetary penalties (without any audits) and random audits at a constant rate (when the penalty reach its maximum level). Only when the evasion is ineffective or the self-correction is too costly do deterministic audits become optimal. They tackle the problem in a continuous-time principal-agent framework with both adverse selection and moral hazard. In this paper, we explore how to uncover an adverse issue that may occur in organizations with the capability to evade detection. To that end, we formalize the problem of designing efficient auditing and remedial strategies as a dynamic mechanism design model. In this setup, a principal seeks to uncover and remedy an issue that occurs to an agent at a random point in time and that harms the principal if not addressed promptly. Only the agent observes the issue's occurrence, but the principal may uncover it by auditing the agent at a cost. The agent, however, can exert effort to reduce the audit's effectiveness in discovering the issue. We first establish that this setup reduces to the optimal stochastic control of a piecewise deterministic Markov process. The analysis of this process reveals that the principal should implement a dynamic cyclic auditing and remedial cost-sharing mechanism, which we characterize in closed form. Importantly, we find that the principal should randomly audit the agent unless the agent's evasion capacity is not very effective, and the agent cannot afford to self-correct the issue. In this latter case, the principal should follow predetermined audit schedules. Funding: This work was supported by the Deutsche Forschungsgemeinschaft (German Research Foundation) ["Audit Schedules in the Presence of Concealing Effort"; Grant 387250733]. Supplemental Material: The computer code and data that supports the findings of this study and the online appendix are available within this article's supplemental material at https://doi.org/10.1287/opre.2022.0289. [ABSTRACT FROM AUTHOR]

Based on the stakeholder theory, this research explores the influence of various forms of stakeholder pressure on web-based environmental disclosure within the Asian mining industry. This paper included all mining companies listed on the capital markets of Asian countries that showed strong motivation as they obtained higher recognition and demand among investors and the general public. In total, 202 mining companies met the specified criteria in Asia. However, 67 mining companies were excluded as they either not having resourceful website or had websites that were not accessible in English. The study's findings reveal that both government and institutional exert a positive and significant impact on the extent of web-based environmental disclosure. Similarly, international operations are closely linked to the scope of web-based environmental disclosure. Thus, the outcomes of this research contribute to a more comprehensive understanding of the factors determining web-based environmental disclosure, bridging a gap left by prior research which predominantly focused on company characteristics.

The relevance of national approaches to the study of corporate responsibility in the field of sustainable development is based not only on the expansion of methodological tools for assessment, but also on the need to provide it with a global perspective. Of particular interest is the study of corporate responsibility in developing countries that lag behind in terms of adoption but have distinct national characteristics. India, as the first country to oblige its companies to allocate funds for corporate social responsibility (CSR), demonstrates its intentions to form a national concept of sustainabledevelopment. The BRICS partnership between Russia and India provides opportunities for deeper co-operation in the field of sustainable development in general and corporate responsibility in particular. The paper chooses reports related to sustainable development and corporate social responsibility expenditures, as well as public initiatives of Indian companies as objects of research. An indicator characterising the national corporate approach to sustainable development is proposed.

Abstract The involvement of the private sector in fostering sustainable development is propelled by significant advancements in commercial and industrial spheres. However, despite these advancements, there is a noticeable decline in corporate social responsibility, attributed to various factors such as scepticism among owners or board members regarding sustainability concepts and the perceived high costs associated with adopting sustainable technologies. This paper endeavours to investigate the relationship between community responsiveness and the extent of businesses’ commitment to sustainability in the context of Jordan. Utilizing a mixed methods approach comprising interviews and a comprehensive questionnaire, data was collected from a sample of two hundred and ten members of the Jordan community through an online platform. The collected data underwent rigorous analysis including descriptive and regression analyses as well as relevant correlations. Encouragingly, the findings of this study reveal a robust association between individuals’ social consciousness and their support for businesses and organizations operating within the Jordan community. Future research endeavours could further explore additional influential factors. The conclusions drawn from this research hold potential significance as they may provide valuable insights for incentivizing businesses to enhance their effectiveness and efficiency in cultivating a genuine societal commitment to sustainability, thereby contributing to scholarly discourse on the subject.

Besides state actors, non-state actors and particularly private companies target human rights defenders (HRDs) and violate their rights to intimidate and stop them from challenging their interests. Despite the absence of responsibility of non-state actors in international human rights law, the United Nations Guiding Principles on Business and Human Rights (UNGPs) set out global standards and acknowledge the role of HRDs in the promotion of human rights, urging corporations to work closely with defenders. Considering the effectiveness of the UNGPs, the article explores the potential for protecting HRDs within the framework and concludes that the UNGPs could be utilised to enhance the protection of defenders in relation to business activities. It also suggests that current efforts of implementation would be strengthened by mandatory human rights due diligence laws at the national and regional levels, and emphasises that a clear inclusion of corporate responsibility to respect defenders is required, as it would be beneficial for both sides, defenders and business enterprises. [ABSTRACT FROM AUTHOR]

Purpose: This research seeks to identify the key factors influencing the quality of financial information within the context of globalisation and complex commercial transactions.Motivation: In today's globalised environment, trust in financial information is crucial for maintaining market stability and efficiency. Understanding these influencing factors is paramount for sound decision-making by firm managers.Design/Methodology/Approach: A Systematic Literature Review methodology is employed. The investigation examines 50 articles from the SCOPUS and Web of Science databases to identify the key determinants affecting financial information quality.Main findings: The investigation identifies critical factors at firm, country and international levels. Firm-level factors include corporate governance practices, incentives for transparent disclosure and bank monitoring. Country-level influences stem from regulatory frameworks and firm-agent dynamics. Finally, international factors involve competition within capital markets and the degree of a firm's internationalisation.Practical implications: The research provides key recommendations for both firm managers and regulatory bodies. Managers are advised to adopt transparent policies, implement rigorous audit processes and foster a culture of integrity and accuracy. Additionally, strengthening regulatory bodies and supervisory entities is crucial for effectively monitoring financial practices and penalising misconduct.Novelty/Contribution: This research represents a pioneering effort to systematically synthesise factors affecting financial information quality. It provides a comprehensive framework for academics and practitioners, promoting sustainable economic growth and informed decision-making. [ABSTRACT FROM AUTHOR]

This paper proposes a reflection on the compliance programs in Colombia. This is a modern tool adopted in order to associate companies with the effort to protect issues considered valuable to the legal system. The institution has been partially and recently integrated into the Colombian legal system as part of a new legal discipline: compliance. This is a global regulatory trend that has developed in response to serious scandals involving large international companies. In this article, transparency and business ethics programs are analyzed based on Colombian regulations, which expressly propose to integrate international standards on the matter. A descriptive and analytical methodology of the national regulations on the subject is followed, which is complemented with a comparative analysis that takes into account the international origin of the institution. The first part of the text analyzes the positive aspects of the institution. These are associated with the diffusion of a new conception of corporate responsibility that allows for the imposition of obligations related to the protection of the general interest. In the second part, the shadows are analyzed, there a critical vision is raised on the way in which the institution has been integrated into the Colombian legal system. It is concluded that the figure can have positive effects, but the timid and incomplete adoption prevents it from generating all the beneficial effects that can be derived from it. [ABSTRACT FROM AUTHOR]

Moral agents possess a moral point of view: they have a moral identity or a moral self-conception. This implies that, in order for an organization to be a moral agent, it must have a moral point of view. Importantly, acquiring such a point of view is a social process. In light of this, I argue that collective moral agency is a social construct. It follows that organizations can but need not be moral agents. This raises questions about the validity of our corporate responsibility practices. In particular, as an organization might lack moral agency, it can be illegitimate to hold it responsible for its actions. I go on to investigate the interests that members might have in preventing or promoting collective moral agency and thereby address the political dimension of this social construct. [ABSTRACT FROM AUTHOR]

In this paper, we focus on the moral responsibility of organized groups in light of historicism. Historicism is the view that any morally responsible agent must satisfy certain historical conditions, such as not having been manipulated. We set out four examples involving morally responsible organized groups that pose problems for existing accounts of historicism. We then pose a trilemma: one can reject group responsibility, reject historicism, or revise historicism. We pursue the third option. We formulate a Manipulation Condition and a Guarding Condition as addendums to historicism that are necessary to accommodate our cases of group responsibility. [ABSTRACT FROM AUTHOR]

Copyright of Araucaria is the property of Araucaria-Revista Iberoamericana de Filosofia, Politica y Humanidades and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Corporate social responsibility (CSR) remains a critical topic for the forestry sector due to increasing societal expectations about the sustainable use of forests. This paper presents an updated review of the history, current state, and future opportunities for CSR in the forest sector. Drawing from cases of CSR in practice, the review focuses on CSR's role in firms' performance and reputation capital. As opposed to popular theoretical conceptualisations, firms' choice of CSR criteria, indicators, and implementation tools remain heavily weighted toward environmental concerns. Our findings suggest that CSR benefits a firm's reputation, but the review is less categorical on CSR's more direct or tangible effects in the short‐ or longer term. The review thus identifies progress in the field but concludes that opportunities exist to exploit CSR in the forestry sector more thoroughly. [ABSTRACT FROM AUTHOR]

The involvement of the private sector in fostering sustainable development is propelled by significant advancements in commercial and industrial spheres. However, despite these advancements, there is a noticeable decline in corporate social responsibility, attributed to various factors such as scepticism among owners or board members regarding sustainability concepts and the perceived high costs associated with adopting sustainable technologies. This paper endeavours to investigate the relationship between community responsiveness and the extent of businesses' commitment to sustainability in the context of Jordan. Utilizing a mixed methods approach comprising interviews and a comprehensive questionnaire, data was collected from a sample of two hundred and ten members of the Jordan community through an online platform. The collected data underwent rigorous analysis including descriptive and regression analyses as well as relevant correlations. Encouragingly, the findings of this study reveal a robust association between individuals' social consciousness and their support for businesses and organizations operating within the Jordan community. Future research endeavours could further explore additional influential factors. The conclusions drawn from this research hold potential significance as they may provide valuable insights for incentivizing businesses to enhance their effectiveness and efficiency in cultivating a genuine societal commitment to sustainability, thereby contributing to scholarly discourse on the subject. [ABSTRACT FROM AUTHOR]

Our research is dedicated to developing sustainable business models (SBMs). In this study, we review numerous empirical articles, reviews, and papers on SBMs, including 17,412 SCIE articles and 17,237 SSCI papers, published between 2009 and 2023. Our research provides guidance on how to achieve and maintain sustainability. We identify the most effective practices for conceptualizing an SBM. Our citations of over 130 articles highlight the importance of integrating corporate actions and consequences across the environmental, societal, and economic spheres, while also considering stakeholder engagement and long-term perspectives. We also emphasize the need to move beyond the traditional dichotomous treatment of SBMs and reflect more contemporary practices. To provide a more practical explanation, we use fuzzy set qualitative comparative analysis to predict the future evolution of SBMs from a corporate responsibility perspective, drawing on the lessons of the China phenomenon. This approach clarifies how the theoretical and practical elements obtained from the literature correspond with the new SBMs. [ABSTRACT FROM AUTHOR]

The significant and rapidly growing impact that digital technologies has on all aspects of our lives has raised awareness of benefits but also concerns and worries linked to the development and use of these technologies. The concept of responsibility, as expressed in terms such as corporate social responsibility or responsible research and innovation, represents one well-established discourse and a set of practices that are used to deal with social and ethical concerns and which are now a well-established part of the broader sustainability literature. Recently, a novel discourse has gained prominence that specifically explores the question of which responsibilities arise for organisations based on their engagement with digital technologies. This discourse uses the term 'corporate digital responsibility' to describe how organisations can understand, shape, and discharge their responsibilities not just in a narrow economic sense, but also their broader moral, social and environmental responsibilities. This article takes its point of departure from the corporate digital responsibility discussion and aims to contribute to the theoretical underpinnings of the term. This article suggests that an appropriate metaphor to approach the reality of current socio-technical systems is that of an "ecosystem". This metaphor accommodates many of the systems features of contemporary digital technologies, but it clashes with traditional conceptions of responsibility. This article argues that a concept of responsible digital ecosystems is a precondition for the successful ascription of responsibilities in digital contexts. Such ecosystems can be understood as systems that are designed to foster and support existing and novel responsibilities, that align responsibility ascriptions with a view to achieve desirable and acceptable outcomes. Based on these ideas of responsible digital ecosystems, this article spells out some of the implications for research and practice that the adoption of this conceptual framework entails. [ABSTRACT FROM AUTHOR]

The concept of heightened human rights due diligence (hHRDD) is often used to address corporate responsibilities in situations of armed conflict. For companies in these contexts, the first step is to assess whether their activities impact the conflict and its dynamics, and, as a result, whether they are involved in conflict-related human rights abuses. However, companies often find that they have no impact on the conflict. Should companies in these scenarios just focus on regular human rights due diligence (HRDD)? This piece aims to illustrate, based on the example of Ukraine, the human rights challenges that emerge during a war which companies with no influence on the conflict still face and to respond to the question of whether in such situations companies should still engage in hHRDD or continue to conduct HRDD as usual. [ABSTRACT FROM AUTHOR]

Consumers are interested in sustainable products but they exhibit wariness about their efficacy resulting in a reluctance to purchase. Consumers perceive a high level functional risk in utilitarian benefits sustainable alternatives can provide. For that reason, communication strategy is essential for the success of new sustainable products. We analytically investigate the optimal pre-launch communication strategy and specifically, explore the role of third party reviews of new sustainable products. Before launching its new sustainable product, a firm can reach out an expert or an influencer to test it and write an honest review which informs consumers about the green product's quality in the traditional performance dimension. The firm cannot interfere with the content of the review, but can affect the degree of its informativeness by its investment level in pre-launch communication. We find that pre-launch communication is always profitable, but the optimal level of informativeness can be short of full revelation depending on the market conditions. Based on our results, we make suggestions to both firms and policy makers, which will help reduce the green attitude-behavior gap. Then, we investigate how the availability of pre-launch communication via third party testing and reviewing affects firms' sustainability strategy decision. Our analysis reveals that, depending on the market characteristics, the presence of pre-launch communication may encourage firms to be bolder in their sustainability initiatives and engage in high environmental impact strategies without concerning to preserve the conventional functional performance, or conversely, make them more risk averse and pursue mediocre environmental impact strategies with strong caution about the conventional functional performance.