RT Article T1 Re-thinking ‘Spheres of Responsibility’: Business Responsibility for Indirect Harm JF Journal of business ethics VO 99 IS 4 SP 549 OP 563 A1 Macdonald, Kate LA English YR 2011 UL https://ixtheo.de/Record/1785641395 AB This article considers two prominent, competing approaches to defining the scope of business responsibility for human rights. The first approach advocates extension of business responsibility beyond the boundaries of the enterprise to encompass broader ‘spheres of influence’. The second approach advocates a business ‘responsibility to respect’ human rights (but not a ‘positive’ duty to protect, promote or fulfil rights). Building on a critical evaluation of these competing accounts of business responsibility, this article outlines a modified account, referred to as a framework of ‘spheres of responsibility’. On such an account, business responsibility for human rights outcomes is conceptualised not only in relation to direct ‘harms’ imposed by business, but also in relation to corporate influence over broader relationships and institutions that shape and constrain the substantive realisation of human rights. K1 Spheres of influence K1 responsibility to respect K1 negative versus positive duties K1 Corporate Responsibility K1 business and human rights DO 10.1007/s10551-010-0668-x