Jul 2026· International Journal of Drug Delivery Technology· Vol 16· 0 citations
Abstract
In an era marked by intensifying regulatory scrutiny and stakeholder activism, corporate compliance is no
longer a peripheral legal obligation but a core strategic function. This study examines how organizations can
transform compliance from a cost center into a value-creating mechanism that enhances corporate accountability
and drives sustainable growth. Drawing on interdisciplinary perspectives from corporate law and strategic
management, the paper develops a conceptual framework linking legal compliance, governance quality, risk
management, and organizational performance.
The research adopts a doctrinal–analytical methodology, synthesizing statutory provisions, governance codes,
and contemporary management theories. It integrates agency theory, stakeholder theory, and risk-based
compliance models to explain how robust compliance systems reduce legal uncertainty, mitigate regulatory risk,
and strengthen stakeholder trust. The study also explores the role of board oversight, compliance culture, and
digital governance tools in embedding compliance within strategic decision-making.
Findings suggest that firms that internalize compliance as a strategic capability achieve superior outcomes in
terms of risk mitigation, reputational capital, and long-term sustainability. Conversely, reactive or minimalist
compliance approaches increase exposure to legal sanctions and erode organizational legitimacy. The paper
highlights emerging trends such as ESG-linked compliance, data protection regimes, and technology-enabled
monitoring, which are reshaping the compliance landscape.
The study concludes that integrating legal compliance into corporate strategy is essential for achieving resilient
and responsible business performance. It recommends policy and managerial interventions to strengthen
compliance governance and align legal frameworks with sustainable development goals.
This structured literature review explores the role of corporate governance in enhancing the effectiveness of management control systems (MCS), with a particular focus on the emerging challenges and strategic directions in implementation. Drawing on peer-reviewed publications from 2020 to 2025, the study synthesizes four critical themes: (1) the functional role of governance in MCS design, (2) multidimensional indicators of control system effectiveness, (3) barriers to governance-aligned MCS implementation, and (4) strategic responses to contemporary governance demands. The review reveals that corporate governance improves MCS by reinforcing transparency, accountability, risk mitigation, and stakeholder engagement, particularly when supported by internal audit, board independence, and digital capabilities. It also highlights emerging concerns such as cybersecurity, remote work productivity, technological adaptation, and employee well-being. Theoretically, this study contributes by integrating control systems theory with digital governance and behavioral insights; practically, it offers guidance for designing responsive, ethical, and performance-driven control architectures. Limitations include the reliance on secondary sources and the lack of empirical generalization, prompting future research to investigate causal mechanisms through mixed-methods approaches
Amalia Sholehah· Jurnal Profesi Dan Manajemen...· 0 citations
Corporate governance has become an essential component of organisational management because it promotes transparency, accountability, ethical leadership, and responsible decision-making. Strong governance practices enhance stakeholder confidence, improve operational efficiency, strengthen financial discipline, and support sustainable business growth. The present study examines the corporate governance practices adopted by Capgemini and evaluates their contribution to organisational performance. The study focuses on major governance dimensions such as board effectiveness, transparency, accountability, ethical business conduct, internal control systems, risk management, regulatory compliance, corporate social responsibility, and stakeholder satisfaction. The research is based on both primary and secondary data collected from organisational respondents, annual reports, governance reports, journals, and other published sources. The findings indicate that Capgemini has established an effective governance framework that promotes ethical business practices, strengthens internal controls, enhances regulatory compliance, and improves organisational sustainability. The study concludes that effective corporate governance significantly contributes to stakeholder trust, operational excellence, and long-term organisational success. The findings provide valuable insights for management professionals, investors, academicians, researchers, and students interested in corporate governance and sustainable business management.
Vangari Supriya, K. S. Jyothi· International Journal of Sci...· 0 citations
Global supply chains increasingly operate within dense legal and regulatory environments shaped by trade compliance requirements, disclosure regimes, and expanding expectations related to transparency, sustainability, and accountability. These developments have transformed accounting from a conventional reporting function into a governance mechanism that supports traceability, control, and compliance assurance across multi-jurisdictional trade networks. Despite this transformation, theoretical accounting research remains limited in explaining how regulatory structures and legal accountability mechanisms systematically influence accounting governance, control systems, and decision-making in global supply chain contexts. This study advances accounting theory by examining the regulatory and legal dimensions of global supply chains from a theoretical accounting perspective, with particular emphasis on trade compliance and governance. A purely conceptual and analytical research design is adopted, integrating insights from accounting governance theory, regulatory compliance scholarship, and legal accountability literature to develop a comprehensive conceptual framework. The analysis demonstrates that regulatory structures operate as institutional constraints that formalize accounting compliance through documentation, traceability, and defensible reporting practices. Legal accountability mechanisms further strengthen accounting governance by embedding liability, enforcement, and oversight expectations within accounting control architectures. Trade compliance requirements align closely with accounting control systems, positioning them as compliance-enabling infrastructures that translate regulatory mandates into operational governance practices and reduce discretionary accounting judgment under heightened regulatory intensity. By repositioning accounting as a governance technology embedded within legal and regulatory architectures of global supply chains, the study contributes to theoretical accounting research and supports future theory refinement in compliance-oriented accounting.
Dr. Gaurav Sehgal, D. Sengupta, D. Saha et al.· The Journal of Theoretical A...· 0 citations
Organizations increasingly operate in environments where regulatory change, technological disruption, and institutional uncertainty directly affect the feasibility and timing of strategic decisions. Yet law is still frequently treated as a compliance boundary rather than as a strategic capability. This article develops Strategic Legal Capability (SLC) as a higher-order organizational capability through which firms sense, interpret, orchestrate, and convert legal and regulatory change into strategic adaptation and sustainable competitive advantage. An integrative literature review combines insights from the resource-based view, dynamic capabilities theory, institutional theory, legal astuteness, legal strategy, and nonmarket strategy. The synthesis identifies four mutually reinforcing dimensions of SLC: legal sensing, legal interpretation, legal orchestration, and regulatory opportunity conversion. The article proposes that SLC improves strategic decision quality and organizational resilience by expanding the firm's feasible strategic options under regulatory uncertainty. It further argues that regulatory complexity, technological disruption, institutional uncertainty, and artificial-intelligence intensity condition the value of SLC. The resulting framework reframes law from an exogenous constraint into an endogenous capability for strategic adaptation. The article contributes a unified construct, a set of testable propositions, and a research agenda for integrating law more deeply into contemporary strategic management.
Anwar Anwar, Romansyah Sahabuddin, Chalid Imran Musa et al.· LAW & PASS: Internationa...· 0 citations
Environmental, Social, and Governance (ESG) practices have become increasingly important in corporate decision-making as organisations strive to balance financial performance with long-term sustainability. Beyond fulfilling stakeholder expectations and regulatory requirements, ESG practices are increasingly recognised as strategic mechanisms for managing corporate risks. However, existing studies report inconsistent evidence regarding the relationship between ESG practices and firm risk, with some studies documenting significant risk reduction while others report mixed or insignificant effects. These inconsistencies suggest that the mechanisms through which ESG practices influence different dimensions of firm risk remain insufficiently understood. Therefore, this conceptual paper develops an integrated conceptual framework explaining the organisational mechanisms through which ESG practices contribute to sustainable risk management by synthesising insights from Stakeholder Theory, Risk Management Theory, Institutional Theory, and Managerial Opportunism Theory. The proposed framework argues that ESG practices reduce firm risk by strengthening stakeholder relationships, improving governance quality, enhancing organisational resilience, reducing information asymmetry, and promoting greater corporate transparency. The framework further recognises that institutional environments influence the effectiveness of ESG implementation, explaining why ESG outcomes may vary across organisational and regulatory settings. This paper contributes to the growing ESG literature by integrating multiple theoretical perspectives into a single conceptual framework explaining the pathways linking ESG practices with systematic risk, total risk, default risk, and credit risk. The proposed framework provides useful implications for managers, investors, regulators, policymakers, and researchers seeking to understand the strategic role of ESG in sustainable risk management.
Nik Ab Halim Nik Abdullah, N. Abdullah· International journal of res...· 0 citations
Good corporate governance (GCG) has focused heavily on adherence to formal principles such as transparency, accountability, responsibility, independence, and fairness (TARIF). However, in practice, the application of these principles has not been fully effective in preventing managerial misconduct in various organizations. This article aims to examine the transformation of the GCG paradigm from a compliance-based governance approach to trustbased governance through the integration of managerial accountability and organizational integrity. The underlying phenomenon of this study is the continued prevalence of abuse of authority, moral hazard, and weak internalization of integrity values, despite the formal implementation of TARIF principles. This situation indicates a gap between procedural compliance and organizational ethical practices. This study uses a conceptual approach by reviewing the literature related to accountability, organizational integrity, and trust theory in governance. The results of the study indicate that trust-based governance can complement and strengthen TARIF principles, emphasizing interpersonal relationships, organizational culture, and the internalization of integrity values as a non-formal control mechanism. The integration of managerial accountability and organizational integrity enables the formation of a governance system that is not only procedurally compliant but also substantively ethical. The main contribution of this article is the development of a conceptual model of trust-based governance that goes beyond the traditional GCG approach. This model is expected to serve as a new framework for strengthening the effectiveness of corporate governance in the era of modern organizational complexity.
Feliks Setia Wau, P. Kennedy· Jurnal Sosial, Politik dan B...· 0 citations
