Corporate Environmental Responsibility (CER) has evolved from a voluntary ethical principle to a mandatory legal obligation across various jurisdictions, with growing emphasis on leveraging computational methods for environmental governance. The article explores the legal underpinnings and practice of CER in ten countries through a multi-method approach, consisting of statutory analysis, regulatory benchmarking, judicial impact analysis, corporate compliance monitoring, and transparency measurement. By integrating qualitative doctrinal analysis with advanced quantitative modeling, including the Weighted Regulatory Saturation Function (WRSF), the study quantifies the impact of legal systems on corporate environmental accountability. Results reveal that jurisdictions with robust statutory frameworks, timely judicial processes, and high public access to legal data demonstrate significant positive correlations with compliance and corporate environmental investment. Industries such as energy, manufacturing, and logistics face the highest legal sanctions, reflecting targeted regulatory pressure, while issues like biodiversity loss and soil degradation remain underexplored in judicial contexts. This study also emphasizes the role of audit frequency, disclosure accuracy, and availability of public legal data as key factors contributing to successful CER implementation. Rates of legal infrastructure and procedural efficiency vary widely among countries, highlighting the importance of ensuring consistent legal reforms and strengthening institutional capacity. Through a computational comparative legal analysis, this study contributes to the environmental law and corporate governance literature, demonstrating how data-driven legal frameworks influence corporate environmental behavior globally. The need for environmental imperatives to be integrated holistically within the legal, institutional and corporate architecture, for us to effectively move toward sustainable development goals.

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Sustainability and Corporate Environmental Accountability: A Computational Comparative Analysis of Legal Frameworks in Global Perspective

  • Murooj Mohammad Sattr,
  • Hanaa Ismael Naddf,
  • Khalil Ibrahim Ahmed Duha,
  • Huda Yousif Khattab,
  • Ghufran Waleed,
  • Nataliia Malaniuk

摘要

Corporate Environmental Responsibility (CER) has evolved from a voluntary ethical principle to a mandatory legal obligation across various jurisdictions, with growing emphasis on leveraging computational methods for environmental governance. The article explores the legal underpinnings and practice of CER in ten countries through a multi-method approach, consisting of statutory analysis, regulatory benchmarking, judicial impact analysis, corporate compliance monitoring, and transparency measurement. By integrating qualitative doctrinal analysis with advanced quantitative modeling, including the Weighted Regulatory Saturation Function (WRSF), the study quantifies the impact of legal systems on corporate environmental accountability. Results reveal that jurisdictions with robust statutory frameworks, timely judicial processes, and high public access to legal data demonstrate significant positive correlations with compliance and corporate environmental investment. Industries such as energy, manufacturing, and logistics face the highest legal sanctions, reflecting targeted regulatory pressure, while issues like biodiversity loss and soil degradation remain underexplored in judicial contexts. This study also emphasizes the role of audit frequency, disclosure accuracy, and availability of public legal data as key factors contributing to successful CER implementation. Rates of legal infrastructure and procedural efficiency vary widely among countries, highlighting the importance of ensuring consistent legal reforms and strengthening institutional capacity. Through a computational comparative legal analysis, this study contributes to the environmental law and corporate governance literature, demonstrating how data-driven legal frameworks influence corporate environmental behavior globally. The need for environmental imperatives to be integrated holistically within the legal, institutional and corporate architecture, for us to effectively move toward sustainable development goals.