Author(s): Sawan Yadav

Abstract: In the evolving corporate legal landscape of 2025, the tension between legal obligation and ethical responsibility has intensified, reshaping how businesses navigate compliance, governance, and global operations. The present research critically examines the dual dimensions of corporate behavior mandated legal norms and moral imperatives across key thematic areas: Corporate Social Responsibility (CSR), insider trading regulations, comparative bankruptcy law, Environmental, Social, and Governance (ESG) compliance, and cross-border mergers and acquisitions (M&A). The article first interrogates whether CSR is a binding duty or a strategic ethical choice, exploring frameworks in India, the European Union, and global soft law instruments. It then delves into recent shifts in insider trading enforcement, spotlighting SEBI’s 2025 AI-led reforms in India and the United States' evolving 10b 5 jurisprudence. Through a comparative lens, it analyzes bankruptcy procedures in India and the U.S., identifying jurisdictional strengths and systemic inefficiencies. ESG compliance, propelled by 2025 mandates such as the EU’s CSDDD and Australia’s climate-financial reporting regime, is assessed for its legal, reputational, and strategic implications. Finally, the study investigates legal complexities in cross-border M&A transactions amid divergent national policies and rising ESG due diligence standards. The paper concludes that the corporate legal ecosystem is entering an era where legal mandates and moral obligations are increasingly interdependent. Effective governance now demands a fusion of regulatory foresight, ethical clarity, and adaptive legal strategy.

Pages: 240-248 | Views: 78 | Downloads: 39

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