‘Corporate accountability’ legitimises and thus reinforces the current system of surplus value extraction. Accountability struggles effectively to reduce corporate capitalism’s violence to the good corporate citizen’s occasional ‘wrongdoing’, which becomes a calculable risk capable of being exchanged—signifying ‘planned impunity’. Corporate accountability, though a seemingly emancipatory process, thus exemplifies law’s constitutive role in capitalism and the need to move beyond law for emancipation.

中文翻译：

---

“不是我，是公司”：全球政治经济中公司责任的价值

“企业问责制”使当前的剩余价值提取体系合法化并因此得到加强。问责制有效地减少了企业资本主义对优秀企业公民偶尔的“错误行为”的暴力，这成为一种可以交换的可计算风险——意味着“有计划的有罪不罚”。公司问责制虽然是一个看似解放的过程，但却体现了法律在资本主义中的构成性作用以及超越法律以实现解放的必要性。