The Return of Corporate Responsibility as a Boardroom Doctrine

A Harvard Law School Forum post argues that corporate responsibility, a governance doctrine rooted in fiduciary duty and ethical conduct that emerged after the Enron-era crises, is poised for a boardroom comeback in a form distinct from Sarbanes-Oxley's internal-controls focus. It reframes board accountability around proper exercise of fiduciary duties and ethics beyond minimum legal requirements. This matters for boards recalibrating how they hold leadership accountable amid rising scrutiny and risk.