An Integrated Model of Data Ethics and Corporate Responsibility

doi:N/A

eISSN: 2202-4859 / ISSN: None

Revenue Law Journal

2026, Volume 32, ISSUE 1 : 1-7

Research Article

An Integrated Model of Data Ethics and Corporate Responsibility

Aakash Verma

Laura M. Stein

Hina Rahman

Department of Information Systems & Ethics, Institute of Digital Governance, New Delhi, India

School of Business & Technology, European Institute of Corporate Governance, Berlin, Germany

Department of Management Sciences, Gulf University of Future Technology, Doha, Qatar

Abstract

As organizations increasingly move toward data-driven decision-making, the ethical implications of data collection, processing, and usage have become central to the discourse on corporate responsibility. This paper proposes an Integrated Model of Data Ethics and Corporate Responsibility (IMDE-CR), synthesizing ethical frameworks, regulatory expectations, corporate governance principles, and stakeholder-centric approaches. The study explains how data ethics can be made an operational pillar of corporate responsibility across industries. Through a conceptual model, this paper outlines structural, procedural, and cultural mechanisms for embedding ethical data practices. Recommendations, implications, and a future research agenda are also discussed.

Keywords

Data ethics

Corporate responsibility

Governance

AI ethics

Digital trust

Accountability

Stakeholder theory.

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.

Rev. Law J. open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.

Recommended Articles

Theoretical Foundations of Hybrid Human–AI Decision-Making in Organizations

Arjun Malhotra

1-8

Data Governance Frameworks for Large-Scale AI Systems

Ishita R. Malkani

1-7

Behavioral Theory of Cybersecurity Compliance in Organizations

Michael A. Renford,

Priya Deshmukh,

Liang Wu

1-9