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Despite their laudable intent, extraterritorial legal initiatives to promote corporate sustainability development have not been well received in practice, and are often seen as a window-dressing exercise. This article aims to conduct a conceptual and doctrinal analysis, offering a theoretical foundation that interprets corporate extraterritorial legislative attempts as legitimate in the context of globalisation, using the lens of "the commons" and "the common good". We try to link the valuesdoi:10.3390/su12229475 fatcat:6x4s2w57sjdgzf4upncqfgxb5a