Corporate Social Responsibility (CSR) and Corporate Algorithmic Responsibility (CAR): Rethinking Ethical Accountability in the Age of AI

Abstract

Artificial intelligence (AI) is transforming corporate decision-making; however, current Corporate Social Responsibility (CSR) frameworks often fall short in addressing AI’s ethical risks. This paper proposes Corporate Algorithmic Responsibility (CAR), a governance model that extends CSR by integrating techno-moral accountability. Built on four pillars, CAR draws from AI ethics, corporate governance, and regulatory studies. The framework is actionable, aligned with global standards, and tailored for sectors like fintech, healthtech, and digital retail. By embedding accountability into AI systems, CAR offers a robust, interdisciplinary approach to ensure corporate AI deployment is ethical, equitable, and resilient in real-world contexts.