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- Keyword
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- Compliance; legitimacy; employees; perception; ethics; reform; corporate culture; reporting; standards; management; officer; oversight; finance; incentives; rational; moral disengagement; social norms; ethical behavior; violations; rationalizations; fraud; deceptive; committee; CECO; board of directors; monitoring; measurements; annual report (1)
- Corporate social responsibility; CSR; compliance; regulation; mandates; disclosure; due dilligence; self-regulation; China; India; Companies Act of 2013; France; Duty of Vigilance Law; Switzerland; European Union; Directive on the Disclosure of Non-Financial Information; SEC; Regulation S-K; Concept Release; Dodd-Frank; ESG; California; California Tranparency in Supply Chains Act; prevention; detection; investigation; remediation; Organization for Economic Coopertion and Development; OECD; Non-governmental Organizations; NGOs; New Governance Theory (1)
- Roberta Karmel (1)
- SEC; securities regulation; European Union; Sarbanes-Oxley; Dodd-Frank Act; initial public offerings; securities law (1)
Articles 1 - 4 of 4
Full-Text Articles in Legal Profession
Roberta Karmel And The "Brooklyn School", Edward J. Janger
Roberta Karmel And The "Brooklyn School", Edward J. Janger
Brooklyn Journal of Corporate, Financial & Commercial Law
In this contribution, Professor Janger describes Roberta Karmel’s extraordinary contributions to the intellectual, scholarly, and institutional life of Brooklyn Law School.
“The Eu Challenge To The Sec”: A View From 2021, Howell E. Jackson
“The Eu Challenge To The Sec”: A View From 2021, Howell E. Jackson
Brooklyn Journal of Corporate, Financial & Commercial Law
This essay offers a retrospective appreciation of Professor Roberta Karmel’s scholarship exploring the influence of securities regulation in the United States on developments in European capital markets regulation in the late 1990’s and early 2000’s. Professor Karmel’s writings document a fascinating evolution in this trans-Atlantic relationship as the Securities and Exchange Commission transitioned from the world’s dominant capital market regulator throughout most of the post-World War II era into a more collaborative posture by the end of the first decade of the Millennium. The essay concludes by suggesting that the trends that Professor Karmel chronicled in her scholarship have persisted …
Chipping Away At Compliance: How Compliance Programs Lose Legitimacy And Its Impact On Unethical Behavior, David Hess
Chipping Away At Compliance: How Compliance Programs Lose Legitimacy And Its Impact On Unethical Behavior, David Hess
Brooklyn Journal of Corporate, Financial & Commercial Law
Employee perceptions of an organization’s compliance program are critical. A program that has lost legitimacy with its employees is not just ineffective, but it creates more harm than good by leading to more unethical behavior. This Article identifies ways in which compliance programs can start to lose legitimacy, explains how that lost legitimacy leads to increased wrongdoing, and then concludes by setting out some basic reforms focused on helping stop this downward spiral and protecting the legitimacy of the compliance function.
Social Responsibility Regulation And Its Challenges To Corporate Compliance, Stephen Kim Park
Social Responsibility Regulation And Its Challenges To Corporate Compliance, Stephen Kim Park
Brooklyn Journal of Corporate, Financial & Commercial Law
This Article addresses the intersection of corporate social responsibility and corporate compliance. In this context, the focus of this Article is on regulation that seeks to enhance socially responsible corporate conduct and its implications for the compliance function. Social responsibility regulation raises operational concerns for companies, including problems associated with assessing social performance, the proliferation and fragmentation of legal obligations, and the contested nature of the social issues that it addresses. As laws mandating socially responsible corporate conduct continue to grow in number and expand in scope, corporations will increasingly need to acknowledge and respond to these challenges.