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The world wide use of information and communication technology (ICT) is one aspect of globalisation. In the ethical discussion of the implications of ICT the right to privacy is in focus. However, ICT‐ethics has been developed in a Western context and hence, privacy might be a Western value without relevance in other cultures. Therefore, the purpose of this paper is to discuss the general problem whether one can expect a global convergence on ICT‐ethics, with the right to privacy as a case in point. Is privacy a universal or contextual value?

In order to answer the research question, methods for conceptual and ethical analysis are used. The concept of privacy is analysed and an argument asserting that there is a deep disagreement between Western and Japanese understanding of a right to privacy is critically examined.

Privacy is a vague concept and it is not possible to identify one Western view of privacy and, hence, to distinguish between the Western and – for example – the Japanese views of privacy. Common arguments for privacy within ICT‐ethics do not presuppose contextual Western premises. While globalisation implies increasing inter‐cultural communication one may well envisage a growing global convergence of a right to privacy. Thus, there is not a deep cultural disagreement concerning the right to privacy.

The paper critically examines arguments for the view that privacy is a Western value without relevance in Japan. It clarifies the meaning of privacy and provides reasons why one can expect a global convergence of a right to privacy in particular and ICT‐ethics in general.

The purpose of this paper is to validate or refute the previous empirical findings of a TBL dominant logic for business sustainability and to expand the TBL dominant logic for business sustainability with additional dimensions and items. The study aims to provide bottom-up-based multi-dimensional framework in relation to the sustainable development goals (SDG) of the UN 2030 agenda for sustainable development.

Key corporate informants in top Spanish companies were requested to participate in the study. A total of 89 usable questionnaires were returned, generating an initial response rate of 42.4%.

A framework for a TBL-dominant logic in the context of business sustainability has been empirically tested successfully across contexts and through time, thus providing substantiation for universal applicability.

This study provides a relevant and important substantiation for validity and reliability across contexts and through time. It is important in research to establish a theoretical framework at the corporate level for business sustainability in connection with SDGs. This study is not without its limitations, but offers opportunities for further research.

The framework provides practitioners with a foundation to assess their efforts at business sustainability, taking into account a broad selection of aspects across environmental, social and economic elements that contribute to SDGs.

This study makes two relevant and valuable contributions to developing a framework of TBL dominant logic for business sustainability, namely, validation and expansion. It offers also multiple opportunities for both research and practice to assess business sustainability efforts across environmental, social and economic aspects in relation to SDGs.