Main Article Content

Abstract

This scoping review article maps how linguistic features influence consumer purchase intention across digital marketing platforms and cultural contexts. Following the PRISMA-SCR framework, it reviewed 19 empirical studies (2015- June 2025) from major academic databases to examine how language features influence consumer behavior in online shopping, live-stream commerce, social media, and e-commerce settings, with cultural perspectives drawn from Japan, Indonesia, China, and other contexts. Key findings indicate that linguistic strategies (tone, style, persuasive appeals, social presence, and cultural congruence) play an important role in enhancing trust, arousal, brand awareness, and purchase intention. The effectiveness of these strategies varies by platform and culture. Conversational language works best in interactive, collectivist contexts, while clarity and authenticity are favored in text-heavy, individualist settings. It also identifies gaps related to platform diversity, cross-cultural comparisons, and theoretical integration, providing a roadmap for future research and culturally responsive marketing strategies.

Keywords

Linguistic Factors Purchase Intention Marketing Language E-Commerce Platforms Cultural Perspectives

Article Details

How to Cite
Rumasukun, M. R. (2025). Human Rights Due Diligence and Corporate Accountability: A Strategic Approach to Sustainable Governance in Indonesia. Golden Ratio of Mapping Idea and Literature Format, 5(2), 236–249. https://doi.org/10.52970/grmilf.v6i1.1937

References

  1. Aaronson, S. A., & Higham, I. (2013). “Re-righting Business”: John Ruggie and the Struggle to Develop International Human Rights Standards for Transnational Firms. Human Rights Quarterly, 35(2), 333. https://doi.org/10.1353/hrq.2013.0032
  2. Alban, V. C. (2024). Human Rights: From Poetry to Financial Reports, A Prediction on how the Environmental, Social, and Governance World can Change Everything. Latin American Law Review, 12, 49. https://doi.org/10.29263/lar12.2024.03
  3. Amiati, M., Adhryansah, A., & Prihandono, I. (2024). Human Rights Violations and Corporate Criminal Liability: An Analysis of the New Indonesian Criminal Law. Sriwijaya Law Review, 230. https://doi.org/10.28946/slrev.vol8.iss2.3687.pp230-248
  4. Aneesha, P. R. (2019). Responsibility to accountability: a paradigm shift in business and human rights interface. International Journal of Human Rights and Constitutional Studies, 6(4), 322. https://doi.org/10.1504/ijhrcs.2019.102484
  5. Arifudin, N., & Purwanti, P. (2024). Environmental Sustainability and Corporate Responsibility: A Legal Framework for Indonesian Business in the Future. Pena Justisia Media Komunikasi Dan Kajian Hukum, 23(2), 206. https://doi.org/10.31941/pj.v23i2.4339
  6. Baiquni, M. I., Adiyatma, S. E., Saputri, A. D., Julianto, R., Arifin, R., & Fibrianti, N. (2023). Criminalization Arrangements for Corporations (Comparative Study of Indonesia and Australia). Unnes Law Journal, 9(2), 489. https://doi.org/10.15294/ulj.v9i2.74129
  7. Bernaz, N. (2020). Conceptualizing Corporate Accountability in International Law: Models for a Business and Human Rights Treaty. Human Rights Review, 22(1), 45. https://doi.org/10.1007/s12142-020-00606-w
  8. Bright, C., Marx, A., Pineau, N., & Wouters, J. (2020). Toward a Corporate Duty for Lead Companies to Respect Human Rights in Their Global Value Chains? Business and Politics, 22(4), 667. https://doi.org/10.1017/bap.2020.15
  9. Brodeur, C., & Achterberg, E. (2025). Innovative Pathways: When and how to use alternative approaches to Human Rights Impact Assessments. https://doi.org/10.21201/2025.000056
  10. Buhmann, K. (2024). Accountability in the EU for Corporate Human Rights and Environmental Harm: A Tale of Two Systems or Potential for Complementary Twinning? European Business Law Review, 35, 429. https://doi.org/10.54648/eulr2024026
  11. Buriakovska, K., & Davaanyam, O. (2025). Analysing Heightened Corporate Human Rights Responsibilities in the Context of OECD Case Law. In Interdisciplinary studies in human rights (p. 27). Springer International Publishing. https://doi.org/10.1007/978-3-031-75717-4_3
  12. Centre, S., & Uribe, D. (2021). Beyond Corporate Social Responsibility: Strengthening Human Rights Due Diligence through the Legally Binding Instrument on Business and Human Rights. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4083020
  13. Chai, C. G., Coura, A. de C., Costa, F. C. da, Carneiro, M. F., & Júnior, C. M. A. F. (2023). Global Governance and Democracy: Discussing Mutual Legal Correspondence, Human Rights, and Legal Cooperation on Criminal Justice. Beijing Law Review, 14(3), 1504. https://doi.org/10.4236/blr.2023.143081
  14. Chang, S. E. (2018). Has Indonesia’s Unique Progressivism in Mandating Corporate Social Responsibility Achieved Its Ends? Deleted Journal, 2(2), 131. https://doi.org/10.28946/slrev.vol2.iss2.131.pp131-151
  15. Choudhury, B. (2023). Corporate Law’s Threat to Human Rights: Why Human Rights Due Diligence Might Not Be Enough. Business and Human Rights Journal, 8(2), 180. https://doi.org/10.1017/bhj.2023.29
  16. Čulinović-Herc, E. (2023). Navigating the corporate sustainability challenge - Proposal for a Directive on corporate sustainability due diligence in the EU regulatory arena. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4421152
  17. Dehbi, F., & Martin‐Ortega, O. (2023). An integrated approach to corporate due diligence from a human rights, environmental, and TWAIL perspective. Regulation & Governance, 17(4), 927. https://doi.org/10.1111/rego.12538
  18. Deva, S. (2023). Mandatory human rights due diligence laws in Europe: A mirage for rightsholders? Leiden Journal of International Law, 36(2), 389. https://doi.org/10.1017/s0922156522000802
  19. Deva, S., Ramasastry, A., & Wettstein, F. (2023). Beyond Human Rights Due Diligence: What Else Do We Need? Business and Human Rights Journal, 8(2), 133. https://doi.org/10.1017/bhj.2023.33
  20. Dupont, V., Pietrzak, D., & Verbrugge, B. (2024). A step in the right direction, or more of the same? A systematic review of the impact of human rights due diligence legislation [Review of A step in the right direction, or more of the same? A systematic review of the impact of human rights due diligence legislation]. Human Rights Review, 25(2), 131. Springer Science+Business Media. https://doi.org/10.1007/s12142-024-00724-9
  21. Exploring Corporate Human Rights Responsibilities in OECD Case Law. (2025). In Interdisciplinary studies in human rights. Springer International Publishing. https://doi.org/10.1007/978-3-031-75717-4
  22. Favotto, A., & Kollman, K. (2021). When Rights Enter the CSR Field: British Firms’ Engagement with Human Rights and the UN Guiding Principles. Human Rights Review, 23(1), 21. https://doi.org/10.1007/s12142-020-00614-w
  23. Feigerlová, M. (2025). Influence of the OECD Guidelines and Jurisprudence in the Legislative Process of the EU Directive on Corporate Sustainability Due Diligence. In Interdisciplinary studies in human rights (p. 193). Springer International Publishing. https://doi.org/10.1007/978-3-031-75717-4_9
  24. Felice, D. de. (2015). Business and Human Rights Indicators to Measure the Corporate Responsibility to Respect: Challenges and Opportunities. Human Rights Quarterly, 37(2), 511. https://doi.org/10.1353/hrq.2015.0031
  25. Garciandía, R. (2023). Accountability of NGOs: The Potential of Business and Human Rights Frameworks for NGO Due Diligence. King s Law Journal, 34(3), 524. https://doi.org/10.1080/09615768.2023.2283235
  26. Genter, S., & Bryson, I. (2014, March 17). Incorporating Respect for Human Rights in Petroleum Projects in Papua New Guinea: Is Compliance Measurement Possible or is Performance about Setting Standards for Acceptable Practice? SPE International Conference on Health, Safety, and Environment. https://doi.org/10.2118/168467-ms
  27. Gunawan, Y., & Arumbinang, M. H. (2023). The Climate Change Litigation Based Human Rights Approach in Corporations: Prospects and Challenges. Journal of Human Rights Culture and Legal System, 3(2), 288. https://doi.org/10.53955/jhcls.v3i2.116
  28. Hadiprayitno, I. (2010). Upstream Human Rights Activisms in Indonesia. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1672613
  29. Hairan, H., Negara, T. A. S., Koeswаhyono, I., & Sugiri, B. (2024). Sovereignty and Human Rights: Examining Sustainable Plantation Enterprises in Indonesia. Administrative and Environmental Law Review, 5(1), 81. https://doi.org/10.25041/aelr.v5i1.3415
  30. Harrison, J. (2010). Measuring Human Rights: Reflections on the Practice of Human Rights Impact Assessment and Lessons for the Future. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1706742
  31. Harrison, J. (2013). Establishing a meaningful human rights due diligence process for corporations: learning from experience of human rights impact assessment. Impact Assessment and Project Appraisal, 31(2), 107. https://doi.org/10.1080/14615517.2013.774718
  32. Harrison, J., Wielga, M., & PAREJO, M. (2024). In Search of Effective Corporate Grievance Mechanisms: Can Mandatory Due Diligence Laws be a Progressive Force? Journal of Human Rights Practice, 16(3), 819. https://doi.org/10.1093/jhuman/huae011
  33. Hendriawan, M. R. (2022). Politics of Criminal Law Liability of Corporate Criminal in Indonesia. Journal of Court and Justice, 25. https://doi.org/10.56943/jcj.v1i1.12
  34. Hijriani, H., Ramadani, R., & Nur, M. N. A. (2022). The Role of Corporations in the Protection of Human Rights During the Covid-19 Pandemic. Jurnal Hukum Novelty, 13(2), 237. https://doi.org/10.26555/novelty.v13i2.a23798
  35. Hogan, B. F., & Reyes, J. (2023). Downstream Human Rights Due Diligence: Informing Debate Through Insights from Business Practice. Business and Human Rights Journal, 1. https://doi.org/10.1017/bhj.2023.27
  36. Jaman, U. B., Priyana, Y., & Ar-Rahmany, M. (2023). Pengaruh Kebijakan Hukum Terhadap Perlindungan Hak Asasi Manusia di Negara Berkembang: Studi Pada Negara Berkembang. Jurnal Hukum Dan HAM Wara Sains, 2(7), 556. https://doi.org/10.58812/jhhws.v2i07.545
  37. Judijanto, L., & Lubis, A. F. (2024). Public Perception of the Impact of Technological Challenges on Human Rights in Indonesia. Sanskara Hukum Dan HAM, 2(3), 161. https://doi.org/10.58812/shh.v2i03.379
  38. Kamil, R. (2025). Legal Positivism Influence on Law Enforcement and Judicial Practice in Indonesia. JUSTISI, 11(2), 542. https://doi.org/10.33506/js.v11i2.4049
  39. Kampourakis, I., & Lane, L. (2025). The Law and Political Economy of Business and Human Rights: From governance gaps to root causes. Leiden Journal of International Law, 38(3), 417. https://doi.org/10.1017/s0922156524000517
  40. Karp, D. (2023). Business and Human Rights in a Changing World Order: Beyond the Ethics of Disembedded Liberalism. Business and Human Rights Journal, 8(2), 135. https://doi.org/10.1017/bhj.2023.10
  41. Karso, A. J. (2025). Natural resources governance and the vulnerability of indigenous communities in Indonesia. Frontiers in Political Science, 7. https://doi.org/10.3389/fpos.2025.1601480
  42. Khomairoh, S., & Efendi, M. N. (2025). The Role of Corporate Social Responsibility in Advance Human Rights in The Business Sector. 2(1), 16. https://doi.org/10.71155/t02p8w20
  43. Koula, A.-C. (2024). Corporate Responsibility to Respect Human Rights Defenders Under the UNGPs and Steps Towards Mandatory Due Diligence. Liverpool Law Review, 45(2), 335. https://doi.org/10.1007/s10991-023-09359-1
  44. Krajewski, M. (2023). Mandatory Human Rights Due Diligence Laws: Blurring the Lines between State Duty to Protect and Corporate Responsibility to Respect? Nordic Journal of Human Rights, 41(3), 265. https://doi.org/10.1080/18918131.2023.2195232
  45. Krajewski, M., Tonstad, K. M., & Wohltmann, F. (2021). Mandatory Human Rights Due Diligence in Germany and Norway: Stepping, or Striding, in the Same Direction? Business and Human Rights Journal, 6(3), 550. https://doi.org/10.1017/bhj.2021.43
  46. Krämer, M. (2003). Chapter 7. General conclusion. In De Gruyter eBooks (p. 247). De Gruyter. https://doi.org/10.1515/9783110197310.2.247
  47. Kuriakose, J., Jones, C., Anderson, K., McLachlan, C., & Broderick, J. (2022). What does the Paris climate change agreement mean for local policy? Downscaling the remaining global carbon budget to sub-national areas. Renewable and Sustainable Energy Transition, 2, 100030. https://doi.org/10.1016/j.rset.2022.100030
  48. Lambooy, T. (2010). Corporate Due Diligence as a Tool to Respect Human Rights. Netherlands Quarterly of Human Rights, 28(3), 404. https://doi.org/10.1177/016934411002800304
  49. Leite, M. V. D. F. (2023). Beyond Buzzwords: Mandatory Human Rights Due Diligence and a Rights-Based Approach to Business Models. Business and Human Rights Journal, 8(2), 197. https://doi.org/10.1017/bhj.2023.11
  50. Lichuma, C. O. (2024). Mandatory Human Rights Due Diligence (mHRDD) Laws Caught Between Rituals and Ritualism: The Forms and Limits of Business Authority in the Global Governance of Business and Human Rights. Business and Human Rights Journal, 9(2), 250. https://doi.org/10.1017/bhj.2023.47
  51. Macchi, C., & Bright, C. (2019). Hardening Soft Law: The Implementation of Human Rights Due Diligence Requirements in Domestic Legislation. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3524488
  52. Martin‐Ortega, O. (2025). Human Rights Violations in Global Supply Chains: Acknowledging and Addressing Systemic Abuses. In Brill | Nijhoff eBooks (p. 247). Brill. https://doi.org/10.1163/9789004530942_011
  53. Maulana, I., Fadli, Moh., Herlindah, H., & Permаdi, I. (2024). Pengaturan Jangka Waktu Yang Berkeadilan Atas Perjanjian Kerjasama Kepada Pihak Ketiga Hak Pengelolaan Diatas Tanah Ulayat. Tunas Agraria, 7(3), 285. https://doi.org/10.31292/jta.v7i3.352
  54. McCorquodale, R., & Nolan, J. (2021). The Effectiveness of Human Rights Due Diligence for Preventing Business Human Rights Abuses. Netherlands International Law Review, 68(3), 455. https://doi.org/10.1007/s40802-021-00201-x
  55. McCullagh, V. (2024). The EU Corporate Sustainability Due Diligence Directive: Real Change or More of the Same? European Business Law Review, 35, 603. https://doi.org/10.54648/eulr2024034
  56. McPhail, K., & Adams, C. A. (2016). Corporate respect for human rights: meaning, scope, and the shifting order of discourse. Accounting Auditing & Accountability Journal, 29(4), 650. https://doi.org/10.1108/aaaj-09-2015-2241
  57. Mengual, P. (2023). Determining an Effective Regulatory Framework for Businesses to Report on the Environment, Climate, and Human Rights. Deleted Journal, 35(2), 224. https://doi.org/10.58948/2331-3536.1428
  58. Michelmore, P., & Marmo, M. (2025). Solar Value Chain and Workers: Supporting a just transition in Australia by strengthening human rights due diligence. Anti-Trafficking Review, 25, 130. https://doi.org/10.14197/atr.201225258
  59. Mieszkowska, J. (2024). The Unintended Consequences of the EU Corporate Sustainability Due Diligence Directive. AJIL Unbound, 118, 291. https://doi.org/10.1017/aju.2024.48
  60. Muchlinski, P. (2021). The Regulatory Framework of Multinational Enterprises. In Cambridge University Press eBooks (p. 173). Cambridge University Press. https://doi.org/10.1017/9781108907293.009
  61. Nartey, E. K. (2023). Enforcing the Legal Principle of Duty of Care in Corporate Human Rights Violations and Environmental Damage Cases in Developing Countries. Athens Journal of Law, 9(4), 611. https://doi.org/10.30958/ajl.9-4-7
  62. Nietsch, M. (2024). Corporate Accountability Of Multinational Enterprises For Human Rights Abuses -Up To New Horizons? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.5064160
  63. Nolan, J. (2022). Chasing the Next Shiny Thing: Can Human Rights Due Diligence Effectively Address Labour Exploitation in Global Fashion Supply Chains? International Journal for Crime Justice and Social Democracy, 11(2), 1. https://doi.org/10.5204/ijcjsd.2398
  64. Nurdin, B., Widodo, W., & Chiang, D. J. (2024). Legal Vacancy in Law Number 5 of 1960 concerning Basic Agrarian Regulations and its Implications for the Protection and Legal Certainty of Land Rights in Indonesia. International Journal of Law and Society, 2(1), 165. https://doi.org/10.62951/ijls.v2i1.315
  65. Obara, L., & Peattie, K. (2017). Bridging the great divide? Making sense of the human rights-CSR relationship in UK multinational companies. Journal of World Business, 53(6), 781. https://doi.org/10.1016/j.jwb.2017.10.002
  66. O’Brien, C. M., & Botta, G. (2022). The Corporate Responsibility to Respect Human Rights: An Updated Status Review (2022). SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4179257
  67. Owen, J. R., & Kemp, D. (2023). Corporate Responses to Community Grievance: Voluntarism and Pathologies of Practice. Journal of Business Ethics, 189(1), 55. https://doi.org/10.1007/s10551-023-05332-0
  68. Partiti, E. (2021). Private Processes and Public Values: Disciplining Trade in Forest and Ecosystem Risk Commodities via Non-Financial Due Diligence. Transnational Environmental Law, 11(1), 141. https://doi.org/10.1017/s2047102521000182
  69. Partiti, E. (2023). Human Rights Due Diligence and Evolution of Voluntary Sustainability Standards. In Cambridge University Press eBooks (p. 133). Cambridge University Press. https://doi.org/10.1017/9781009329408.011
  70. Permana, R. B. (2019). Mandatory or Voluntary CSR? Experience from Indonesia. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3375598
  71. Pramesti, A. W., & Prayoga, P. E. (2025). Human Rights Impunity in the Implementation of the Rempang Eco City National Strategic Project Policy. 227. https://doi.org/10.20885/jcgs.vol1.iss2.art6
  72. Prinhandono, I., Hosen, N., & Boom, K. (2021). Komnas Ham’s Human Rights Jurisdiction Over Businesses Involved In The Haze Crisis. Indonesia Law Review, 11(1). https://doi.org/10.15742/ilrev.v11n1.692
  73. Putra, A. M. A., & Hidayah, N. P. (2023). Implementation of Business and Human Rights Principles (UNGPs) in the Protection given to Indonesian Laborers: Gender Perspective. JURNAL CITA HUKUM, 11(1), 163. https://doi.org/10.15408/jch.v11i1.29022
  74. Putranto, A., Nilasari, B. M., & Utha, M. A. (2024). The Effectiveness of the Implementation of HRDD and SIA in Advancing Sustainable Forest Management Certification in Indonesia. OPSearch American Journal of Open Research, 3(7), 194. https://doi.org/10.58811/opsearch.v3i7.120
  75. Putri, M., Naili, Y. T., & Natalis, A. (2025). Balancing Environmental Preservation and Economic Interests: Building Corporate Social Responsibility in the Era of Sustainable Development. Revista de Direito Internacional, 21(3). https://doi.org/10.5102/rdi.v21i3.9324
  76. Rashid, A. (2024). Untitled. https://doi.org/10.55277/researchhub.vq5dnd6h
  77. Responsible business conduct for sustainable infrastructure in Indonesia. (2024). In OECD business and finance policy papers. https://doi.org/10.1787/979472ba-en
  78. Rogerson, M., Scarpa, F., & Snelson‐Powell, A. (2024). Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting. Critical Perspectives on Accounting, 99, 102716. https://doi.org/10.1016/j.cpa.2024.102716
  79. Rogge, M. (2022). Risk, Uncertainty, and the Future of Corporate Human Rights Due Diligence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4317128
  80. RS, I. R., Muhtar, M. H., Harun, A. A., Bakung, D. A., & Junus, N. (2023). Protection of Human Rights Against the Environment in the Indonesian Legal System. Journal of Law and Sustainable Development, 11(10). https://doi.org/10.55908/sdgs.v11i10.570
  81. Runtunuwu, Y. B., & Tjahyadi, I. (2023). Promoting Economic, Social, and Cultural Rights: Challenges and Opportunities in International Human Rights Law. The Easta Journal Law and Human Rights, 1(3), 158. https://doi.org/10.58812/eslhr.v1i03.92
  82. Saage-Maaß, M., Zumbansen, P., Bader, M., Shahab, P., Razvi, R., Adil, M., Azif, M., Jerome, S., Jerome, A., Muzamil, M., Khan, I. A., Shakoor, A., Latif, M. Z., Hussain, J., Imran, M., Hamid, S., Ahmed, A., Khan, M., Alam, M. T., … Hussain, A. M. (2021). Transnational Legal Activism in Global Value Chains. In Interdisciplinary studies in human rights. Springer International Publishing. https://doi.org/10.1007/978-3-030-73835-8
  83. Salcito, K., & Wielga, M. (2018). Corporate Human Rights Risk Assessment: Aligning what is Measured and Managed. Nordic Journal of Human Rights, 36(4), 411. https://doi.org/10.1080/18918131.2018.1547529
  84. Santoso, B. (2017). “Just Business” – Is the Current Regulatory Framework an Adequate Solution to Human Rights Abuses by Transnational Corporations? German Law Journal, 18(3), 533. https://doi.org/10.1017/s2071832200022057
  85. Sarfaty, G. A., & Deberdt, R. (2023). Supply Chain Governance at a Distance. Law & Social Inquiry, 49(2), 1036. https://doi.org/10.1017/lsi.2023.17
  86. Sari, N. K. A. (2023). Criminal Liability for Corporate Crime in Indonesia. AL-MANHAJ Jurnal Hukum Dan Pranata Sosial Islam, 5(1), 867. https://doi.org/10.37680/almanhaj.v5i1.2687
  87. Sasea, E. M., & Bonggoibo, A. A. (2024). Social Justice and Human Rights: Legal Protection of Indigenous Papuan Labour in The Framework of Papua’s Special Autonomy. International Journal of Religion, 5(11), 5604. https://doi.org/10.61707/t5rcg793
  88. Schilling‐Vacaflor, A. (2020). Putting the French Duty of Vigilance Law in Context: Towards Corporate Accountability for Human Rights Violations in the Global South? Human Rights Review, 22(1), 109. https://doi.org/10.1007/s12142-020-00607-9
  89. Schilling‐Vacaflor, A., & Gustafsson, M. (2023). Towards more sustainable global supply chains? Company compliance with new human rights and environmental due diligence laws. Environmental Politics, 33(3), 422. https://doi.org/10.1080/09644016.2023.2221983
  90. Schilling‐Vacaflor, A., & Lenschow, A. (2021). Hardening foreign corporate accountability through mandatory due diligence in the European Union? New trends and persisting challenges. Regulation & Governance, 17(3), 677. https://doi.org/10.1111/rego.12402
  91. Sembiring, R. E. B., & Pujiyono, P. (2020). Reform Of Corporate Criminal Liability Arrangements In Indonesia And Types Of Sanctions That Can Be Implemented. Jurnal Ilmiah Hukum LEGALITY, 28(1). https://doi.org/10.22219/ljih.v28i1.10949
  92. Shulman, S. (2024). Corporate Sustainability Due Diligence. Columbia Journal of Environmental Law, 49(2), 479. https://doi.org/10.52214/cjel.v49i2.12633
  93. Siahaan, J. R., Pagalung, G., Demmallino, E. B., Saleng, A., Sulaiman, A. A., & Nagu, N. (2025). Reframing Sustainability in Post-Mining Landscapes: A Foundational Framework for Institutional and Behavioral Integration in Indonesia. Sustainability, 17(12), 5278. https://doi.org/10.3390/su17125278
  94. Siallagan, D. (2024). Hukum Adat as Embodied Law: Assessing the Legal Regimes Governing Indigenous Land Rights in Indonesia. https://doi.org/10.2139/ssrn.4986123
  95. Slawotsky, J. (2023). Leveraging Human Rights Due Diligence in Corporate-State Procurement: The Exemplar of the Pfizer-Israeli COVID-19 Vaccination Program. Business and Human Rights Journal, 1. https://doi.org/10.1017/bhj.2023.43
  96. Smith, M., Barton, M. R., Branschofsky, M., McClellan, G., Walker, J. H., Bass, M., Stuve, D., & Tansley, R. (2003). DSpace. D-Lib Magazine, 9(1). https://doi.org/10.1045/january2003-smith
  97. Suhariyanto, B. (2018). Corporate Criminal Liability Under the Reactive Corporate Fault to Achieve Good Corporate Governance in Indonesia. SHS Web of Conferences, 54, 7009. https://doi.org/10.1051/shsconf/20185407009
  98. Supriyadi, S., Mundakir, M., Hadi, N., Naim, A. H., Karim, A., & Obozna, A. (2021). Law Enforcement of Corporate Social Responsibility (CSR) in Indonesia. Journal of Legal Ethical and Regulatory Issues, 24. https://www.abacademies.org/articles/law-enforcement-of-corporate-social-responsibility-csr-in-indonesia.pdf
  99. Tamvada, M. (2023). Synthesising synergies between CSR and BHR for corporate accountability: an integrated approach. International Journal of Corporate Social Responsibility, 8(1). https://doi.org/10.1186/s40991-023-00084-6
  100. Tan, W., Rosli, W. R. W., Amboro, Y. P., Bajury, M. S. M., & Gunawan, E. S. (2025). Human Rights Protection in Business Practices: Between Social Responsibility and Legal Compliance. Lex Publica, 12(1), 147. https://doi.org/10.58829/lp.12.1.2025.293
  101. Tegnan, H., Karjoko, L., Barkhuizen, J., & Bajrektarević, A. H. (2021). Mining Corruption and Environmental Degradation in Indonesia: Critical Legal Issues. BESTUUR, 9(2), 90. https://doi.org/10.20961/bestuur.v9i2.55219
  102. Torelli, R., Fiandrino, S., & Scarpa, F. (2024). Value‐enhancing drivers of corporate governance in improving human rights due diligence: Worldwide evidence. Corporate Social Responsibility and Environmental Management, 32(1), 1279. https://doi.org/10.1002/csr.3001
  103. Villiers, C. (2023). A game of cat and mouse: Human rights protection and the problem of corporate law and power. Leiden Journal of International Law, 36(2), 415. https://doi.org/10.1017/s0922156522000632
  104. Wagiman, W., & Salsabila, M. (2022). Civil Society’s Contributions and Challenges in the Development of Business and Human Rights Policy in Indonesia. Yuridika, 37(2), 497. https://doi.org/10.20473/ydk.v37i2.36280
  105. Wang, S. L., Lee, Y., & Li, D. (2024). Smart disclosure: an enabler for multinationals to reduce human rights violations in global supply chains. Journal of International Business Studies, 55(4), 450. https://doi.org/10.1057/s41267-024-00698-3
  106. White, N. D., Footer, M. E., Senior, K., Dorp, M. van, Kiezebrink, V., Puraka, Y. W. G., & Anzas, A. F. (2018). Blurring Public and Private Security in Indonesia: Corporate Interests and Human Rights in a Fragile Environment. Netherlands International Law Review, 65(2), 217. https://doi.org/10.1007/s40802-018-0107-8
  107. Widiatedja, I. G. N. P. (2022). FDI in Tourism and the Feasibility of Incorporating the UN Guiding Principles on Business and Human Rights in Indonesia. Yuridika, 37(2), 433. https://doi.org/10.20473/ydk.v37i2.36281
  108. Wilhelm, M. (2024). Mandatory due diligence legislation: a paradigm shift for the governance of sustainability in global value chains? Journal of International Business Policy, 7(4), 459. https://doi.org/10.1057/s42214-024-00193-4
  109. Windari, R. A., & Dewi, Y. K. (2024). Evaluating Mandatory Corporate Social Responsibility Disclosure Policies and Sustainability Development Goals Achievement in Indonesia. Yustisia Jurnal Hukum, 13(1), 1. https://doi.org/10.20961/yustisia.v13i1.81940
  110. Wolfsteller, R., & Li, Y. (2022). Business and Human Rights Regulation After the UN Guiding Principles: Accountability, Governance, Effectiveness. Human Rights Review, 23(1), 1. https://doi.org/10.1007/s12142-022-00656-2
  111. Yolanda, S., Hakim, M. N., Pratiwi, Z. A., Sahidin, S. A., Fadhlurrahman, M., & Gumay, M. N. F. (2024). Konflik Lahan dan HAM : Telaah Efektivitas Perlindungan Hukum terhadap Hak Masyarakat Adat di Indonesia dari Praktik Land Grabbing dan Green Grabbing. Referendum, 1(4), 236. https://doi.org/10.62383/referendum.v1i4.362
  112. Yustitianingtyas, L. (2016). Pertanggungjawaban Pidana Oleh Korporasi Dalam Tindakan Pelanggaran HAM di Indonesia. DOAJ (DOAJ: Directory of Open Access Journals). https://doaj.org/article/286fcd8751644fbdaa34c14e75672ef0
  113. Zagelmeyer, S., & Sinkovics, R. R. (2019a). MNEs, Human Rights and the SDGs – the Moderating Role of Business and Human Rights Governance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3492536
  114. Zagelmeyer, S., & Sinkovics, R. R. (2019b). MNEs, human rights and the SDGs — the moderating role of business and human rights governance. Transnational Corporations, 26(3), 33. https://doi.org/10.18356/f8a180a3-en
  115. Zein, Y. A., Utomo, A. P., Ali, M., & Idris, R. (2025). Indigenous, Diversity, and the Future of Human Rights in Regional Legal Systems. Journal of Human Rights Culture and Legal System, 5(2), 581. https://doi.org/10.53955/jhcls.v5i2.573