Business Ethics and Corporate Accountability

Corporate Social Responsibility (CSR) and Business and Human Rights (BHR) have long been studied in parallel, yet their fragmented development has contributed to a persistent corporate accountability gap. This book bridges these disciplines, offering a fresh, integrated perspective on how corporations can be effectively held accountable for their social, environmental and human rights obligations. Through critical analysis of existing theories, national and international regulatory frameworks, and real-world case studies, this volume identifies key shortcomings in voluntary CSR approaches and the limitations of the predominantly soft-law architecture embodied in the UN Guiding Principles on Business and Human Rights, and explores the need for stronger, enforceable mechanisms. It introduces the innovative CSR Regulatory Framework and Integrated CSR–BHR Framework, providing structured pathways for prioritizing corporate responsibilities while ensuring meaningful accountability. Additionally, it proposes a groundbreaking International MNC Accountability Framework, addressing jurisdictional challenges and enhancing access to justice for victims of corporate misconduct. A vital resource for academics, researchers, advanced students, and policymakers, this book redefines corporate responsibility in a globalized world, moving beyond rhetoric to practical solutions for sustainable and ethical business conduct.