Corporate Responsibility and Ethical Conduct in The Era of Social Media

Abstract. The development of social media has transformed the landscape of modern business by creating opportunities and challenges related to corporate ethics and accountability practices. The speed of information dissemination, transparency, and public participation have made social media a strategic arena that is vulnerable to abuse, such as misleading marketing and misuse of consumer data. This study aims to analyze the role of business ethics in the social media era as a mechanism for corporate accountability. The method used is qualitative research with content analysis of secondary literature, including journal articles, academic books, institutional reports, and company case studies, with data validity ensured through triangulation and peer review. The research findings indicate that the application of business ethics principles such as integrity, honesty, fairness, responsibility, and transparency strengthens corporate accountability. Companies that consistently apply ethical practices are able to reduce reputational risks, enhance public trust, and strengthen their competitive position. The implications of the findings emphasize the need for companies to develop a specific social media communication code of ethics, conduct regular content audits, and involve the public in evaluating social performance, thereby making digital communication strategies more ethical and responsible.