Corporate spiritual responsibility as a transformative paradigm for ethical and sustainable governance in Indonesia

Introduction This study examines Corporate Spiritual Responsibility (CSpR) as an ethical governance framework integrating spirituality into corporate accountability. Methods A qualitative descriptive–analytical approach was used involving 34 academics, practitioners, and policymakers. Data were analyzed using thematic analysis. Results Findings indicate that CSpR is perceived as a moral obligation rooted in divine accountability. However, implementation remains fragmented due to limited awareness, regulatory absence, and profit- oriented corporate culture. Discussion CSpR offers a transformative governance model aligning ethical responsibility, sustainability, and spiritual accountability. Institutional support, leadership education, and policy frameworks are essential for effective implementation.