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2025-11-26
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Copyright (c) 2025 Raed Hameed Salih, Ibrahim Khilel Khinger, Hussam Rasool Ubaid, Dhafer Aldabagh, Saad S. Alani

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How to Cite
Legal Perspectives on Corporate accountability in Environmental Sustainability
Raed Hameed Salih
Al-Turath University, Baghdad 10013, Iraq
Ibrahim Khilel Khinger
Al-Mansour University College, Baghdad 10067, Iraq
Hussam Rasool Ubaid
Al-Mamoon University College, Baghdad 10012, Iraq
Dhafer Aldabagh
Al-Rafidain University College, Baghdad 10064, Iraq
Saad S. Alani
Madenat Alelem University College, Baghdad 10006, Iraq
DOI: https://doi.org/10.59429/esp.v10i11.3992
Keywords: legal pluralism; environmental law; family law; legal harmonization; sustainability; policy analysis; judicial guidelines; customary law; resource management
Abstract
Corporate accountability plays an essential role in the environmental law framework as a key element of the sustainable development concept, but existing structures often lack the enforcement power that is key to ensuring compliance. On the other hand, judicial precedents and standardized ESG metrics have stepped up to the plate as contenders to increase accountability. This study investigates the impact of regulatory frameworks, ESG reporting standards, and court rulings on environmental performance, through the analysis of compliance trends in multiple jurisdictions and sectors. A mixed-methods approach consisting of quantitative analysis of 50 corporate ESG reports and environmental audits, and qualitative review of 25 legal cases. 25 companies fell below the average across various key metrics, including Corporate accountability Performance Index (CAPI) and Environmental Responsibility Adjustment Factor (ERAF). The results indicate judicial precedents increase compliance rates 23%; upholding standardized ESG framework significance, firms that connect to ERAM have higher alignment (0.95) and higher ERAF scores. Comparing across regions, stricter regulatory environments (EU, for example) were related to higher accountability scores. The study concludes that corporate environmental accountability is driven by judicial spending, standardized environmental, social, and governance (ESG) disclosure of companies as well as solid monitoring framework. But major gaps remain, including weak enforcement mechanisms and uneven global regulatory standards. By putting such measures in place, as well as increasing penalties for failure to comply with them and looking into technology to solve the issues of inequitable enforcement, it would drive more meaningful accountability efforts and strengthen global sustainability initiatives.
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