Business Law, Public Responsibility, and Ethics Commons^™

Navigating The Eu’S Corporate Sustainability Due Diligence Directive: Strategic Implications For Us Companies, Silvia Ciacchi, Michael Faure, Sharon Oded

Michigan Business & Entrepreneurial Law Review

The European Union’s (“EU”) Corporate Sustainability Due Diligence Directive (“CSDDD” or the “Directive”) introduces new human rights and environmental obligations that reshape global corporate governance. This paper explores its impact on US companies, with a particular focus on compliance strategies under both direct and indirect applicability. It contrasts tactical compliance, which emphasizes risk mitigation while meeting minimum legal requirements, against strategic compliance, where companies use sustainability to gain a competitive edge in the market.

This paper highlights how varying enforcement levels across EU Member States may incentivize companies to “forum shop” or choose jurisdictions with more relaxed enforcement. It also …

When Dentists Spoke Up, The Law Changed, Timothy Rath

The Journal of the Michigan Dental Association

This article details how grassroots member advocacy led to the passage of Michigan Senate Bill 105. Championed by the Michigan Dental Association, the law requires insurers to offer at least one fee-free payment method for dental reimbursements, protecting practices from being forced to pay transaction fees of 3% to 5% to access virtual credit card payments. Once a dentist opts out under the new law, insurers must maintain the alternative payment method. This legislative victory highlights the power of organized dentistry in relieving the administrative and financial burdens faced by individual practitioners amid rising operational overhead costs.

Corporate Social Responsibility And Firm Value: A Critically Appraised Topic, Shinika L. Byrd

Engaged Management ReView

Corporate social responsibility (CSR) has become an important component of strategic management, yet whether it enhances firm value remains a debated question. This Critically Appraised Topic (CAT) synthesizes the most recent peer-reviewed evidence to examine the relationship between CSR and the firm value of U.S. publicly traded companies. The guiding research question is: Does corporate social responsibility improve firm value? Findings indicate that CSR does not consistently improve firm value. Rather, its impact depends on factors such as strategic alignment, governance quality, transparency, stakeholder perceptions, and market conditions. Evidence suggests that strategically integrated, employee-centered CSR initiatives are more likely to …

Socially-Minded Investors And Corporate Behavior, Merritt B. Fox, Menesh S. Patel

Faculty Scholarship

Many equity investors are concerned with the world’s worsening social and environmental problems and are losing faith in the capacity of political institutions to respond. Corporate behavior is often contributing to these problems. Some investors, at least if fully informed as to costs and benefits involved, would favor corrective changes to corporate behavior even where that would lessen their investment returns. Two important questions arise: (1) given existing law, are such willing-to-sacrifice equity investors currently affecting firm behavior; and (2) should there be legal reform that makes firms more sensitive to these willing-to-sacrifice investors’ preferences? This Article seeks to answer …

The Institutional Production Of Ethical War Across Modern Conflict, Katerina Udov

Binghamton University Undergraduate Journal

This paper argues that modern warfare operates through an ethical infrastructure that enables, rather than restrains, the use of violence. Contrary to the common assumption that moral frameworks such as Just War Theory function as safeguards against harm, the historical record shows that ethical language, humanitarian rhetoric, and democratic narratives serve as mechanisms to legitimize intervention, manufacture consent, and naturalize civilian suffering. Through case studies including Vietnam, Iraq, Afghanistan, U.S.-backed coups in Latin America, and French intervention in Mali, the paper traces how political leaders, media institutions, and corporate actors frame war as a moral necessity while pursuing strategic and …

July 2026 Dentistry And The Law — Can Unlicensed People Own A Dental Practice? Who Is Enforcing The Law?, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This legal column addresses the complexities of dental practice ownership in Michigan, clarifying that only licensed dentists can legally own a practice through professional corporations or professional limited liability companies. It explains the "Corporate Practice of Medicine Doctrine," which aims to ensure licensed professionals, rather than profit-motivated lay persons, control health service delivery. The article details how management companies often operate legally as landlords or service providers without technically owning the practice itself. Finally, it notes that only the Michigan Department of Licensing and Regulatory Affairs and the attorney general have the authority to enforce these regulations.

Governing Algorithmic Attention: Attention Safeguard Models And The Cognitive Attentional Standard As System Level Interventions In Human Computer Interaction, Behavioral Economics, And Artificial Intelligence, Delante Clark

Graduate Scholarship and Creative Works

Algorithmic recommendation systems and interface designs shape attention by combining visually salient cues with uncertain reward timing and low friction interaction. These conditions can sustain anticipatory checking, extend time on task, and reduce natural disengagement points through patterns such as infinite scrolling and autoplay. This paper synthesizes research across neuroscience, human computer interaction, behavioral economics, and artificial intelligence to argue that attention capture is a predictable outcome of incentive driven design rather than an individual failure of self regulation. It advances the Attention Safeguard Models and the Cognitive Attentional Standard as system level interventions that regulate exposure conditions, pacing, and …

فلسفة حقوق الامتياز, محمد عمار تركمانية غزال

Proche-Orient, Études juridiques

No abstract provided.

Antitrust Law And Healthcare Consolidation: Case Analyses Of U.S. Hospital And Insurance Mergers, Francesca Meek

Honors Projects

Rising healthcare costs in the United States have intensified concerns about hospital consolidation and its effects on market competition. This paper examines the application of antitrust law to horizontal mergers involving hospitals and health insurers, focusing on how courts evaluate proposed mergers under Section 7 of the Clayton Act. Using a qualitative case study approach, the study analyzes eight major federal antitrust cases from the past two decades to determine how courts assess market concentration, competitive effects, and merger defenses.

The findings show that the Federal Trade Commission (FTC) and Department of Justice (DOJ) were successful in six of the …

Accounting In A Changing Landscape: A Collection Of Case Studies, Rachel K. Rowe

Honors Theses

This thesis comprises six independent yet interconnected case studies that reflect on a range of modern accounting and regulatory topics. These cases were written under the direction of Dr. Victoria Dickinson during two semesters of the Professional Research and Development Thesis Program at the University of Mississippi. The purpose of this class is to provide students with the opportunity to research cases that have real-world applications in the field of accounting.

The first case explores Environmental, Social, and Governance (ESG) issues, emphasizing the increased importance of reporting for them and the growing role of accountants in sustainability assurance. The second …

Ai Is Taking Over!: A New Generation Of Unemployment Fears, Amaya V. Hepburn

Student Scholar Symposium Abstracts and Posters

The growing panic surrounding AI taking over the workforce is strong in a distinct group of demographics, in contrast to the fear of computers taking over the workforce that was seen in previous generations. This suggests that AI developments have sparked a wave of fear that is unlike the fear of tech developments in the past. I have discovered that this fear is prevalent across several demographics: age, employment, and income. By cross-analyzing through the 2017 and 2025 fear surveys, I discovered that fear of AI is more prevalent in younger generations and is more threatening to students entering the …

Dentistry And The Law: The Importance Of Termination Rights, Daniel Schulte Jd

The Journal of the Michigan Dental Association

This column explores the legal importance of termination rights in contracts with dental product suppliers. It explains that termination provisions—including notice periods and termination fees—must be carefully negotiated upfront, as they are generally enforceable once signed. The author clarifies that large termination fees may be deemed unenforceable penalties if they do not reasonably approximate actual losses. The article advises dentists to shop around for favorable contract terms and seek explanations for restrictive clauses.

Clawing Back Fraudulent Profits—Investor Protection Or Regulatory Overreach: The Disgorgement Dilemma In Securities Law, Jessica Sun

The Journal of Business, Entrepreneurship & the Law

This comment explores the legal complexities surrounding the Securities and Exchange Commission’s (SEC) use of disgorgement as an enforcement tool, specifically addressing the tension between investor protection and regulatory overreach. Sun examines the evolution of disgorgement from a court-created equitable remedy to a power formally codified by the National Defense Authorization Act of 2021, while highlighting the significant limitations imposed by Supreme Court rulings in Kokesh v. SEC and Liu v. SEC. The comment centers on a current circuit split between the Second Circuit’s decision in SEC v. Govil—which requires a showing of "pecuniary harm" to victims before awarding disgorgement—and …

Copyright On Stage: Protecting The Directions Behind The Performance, Eliana Sakin

The Journal of Business, Entrepreneurship & the Law

In this comment, the author argues that theatrical stage directions should be recognized as copyrightable material under the U.S. Copyright Act, primarily by categorizing them as "choreographic works". Sakin highlights that while the 1976 Copyright Act explicitly protects choreography and pantomimes, stage directions—which serve as the "blueprints" for a production's blocking, technical cues, and artistic mood—currently exist in a legal gray area. Through an analysis of historical context and industry disputes, such as the Urinetown and The Most Happy Fella settlements, the author illustrates a growing industry recognition of a director’s staging as a protectable, original contribution, despite the lack …

Scotus Rules For Whistleblowers: What Eliminating The Retaliation Requirement For A Sarbanes-Oxley Discrimination Claim Means For The Future Of Corporate Whistleblowing, Abigail Pezzolo

The Journal of Business, Entrepreneurship & the Law

This comment analyzes the Supreme Court’s landmark decision in Murray v. UBS Securities, LLC. The author examines how the Court addressed the significant "information asymmetry" that often leaves employees unable to prove an employer's specific retaliatory intent. By confirming that plaintiffs are not required to provide proof of "retaliatory animus," the decision reinforces the "contributing-factor" burden-shifting framework established under the Sarbanes-Oxley Act (SOX). Pezzolo argues that this holding is a critical victory for whistleblowers, as it lowers the evidentiary hurdles for those reporting financial misconduct and encourages corporations to implement more robust internal transparency systems. Ultimately, the article situates this …

Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung

The Journal of Business, Entrepreneurship & the Law

This article examines the modern Economic Substance Doctrine (ESD) through the framework of the Tax Court's decision in Patel v. Commissioner. The author argues that Patel serves as a "doctrinal reset," restoring the ESD to its intended role as a narrow, purpose-driven judicial backstop rather than a generalized anti-abuse tool. Central to this analysis is the reemergence of a "relevance" inquiry, which requires courts to determine if the ESD applies to a transaction at all—based on pre-codification common law—before engaging the statutory two-prong test under Section 7701(o) . While the court in Patel ultimately found the doctrine relevant and sustained …

Corporate Fiduciary Duties And The Climate And Biodiversity Crisis, Eric W. Orts, Sandra G. Schafhäutle

Michigan Journal of Environmental & Administrative Law

This Article argues that addressing one of the most urgent environmental challenges facing humanity today—the global climate and biodiversity crisis—calls for a transformation at the heart of corporate law: its fiduciary duties. After demonstrating how current corporate fiduciary duties are implicated in this crisis, we argue for reform of fiduciary duties operating at two levels: those governing directors and officers of business corporations, and those governing institutional investors and asset managers. We then distinguish between two general kinds of corporate fiduciary duties: permissive and mandatory. We contend that corporate law should accommodate a more expansive understanding of fiduciary duties by …

An Austrian Approach To Accounting Regulation: How Policy Intervention Distorts The Market For Assurance Services, Kyan Howe

Student Scholarship

This thesis applies the causal-realist method of the Austrian School of Economics to the market for assurance services in the United States. The central argument is that post-crisis accounting regulation has systematically distorted the incentive structures of independent public accounting firms in ways regulators do not predict and cannot fully control. Financial crises, properly understood through Austrian Business Cycle Theory, originate in monetary distortions rather than market failure. Post-crisis regulatory responses nonetheless target the profession rather than the underlying distortion, introducing rules that alter the institutional constraints within which auditors exercise professional judgment.

The thesis develops a judgment-based equation of …

Yes, Dentists (And The Mda) Are Subject To Antitrust Law, Daniel Schulte Jd

The Journal of the Michigan Dental Association

MDA Legal Counsel Dan Schulte provides a critical overview of how antitrust laws apply to individual dentists and professional associations. The article defines illegal activities such as price-fixing, group boycotts, and market allocation, explaining that even informal agreements among competitors can trigger prosecution by the FTC or DOJ. Schulte advises dentists to avoid discussing fees or participation in dental plans with peers at meetings. The document distinguishes between "per se" violations and the "rule of reason" analysis, emphasizing that transparency and independent business decisions are essential to avoid severe legal penalties.

Government & Insurance Update: Mda Advocacy Successes, James Budd Mpp

The Journal of the Michigan Dental Association

This document summarizes the recent legislative achievements of the Michigan Dental Association’s advocacy team. Key highlights include the House passage of bills regulating dental specialty advertising to ensure transparency for patients and the elimination of the inactive Dental Specialty Task Force. The update also promotes the MDA’s legislative text alert system and online tools designed to help member dentists engage with lawmakers on "hot-button" issues. By staying informed through these platforms, Michigan dentists can support the MDA’s mission to improve practice conditions and access to care across the state.

Mda Advocacy: Advocacy Continues Despite A Challenging Climate, James Budd Mpp

The Journal of the Michigan Dental Association

This update reviews the MDA's legislative efforts during a period of significant gridlock in the Michigan Legislature. It highlights key priorities such as bills addressing virtual credit card payments and dental specialty advertising. The source emphasizes that advocacy remains essential even when progress is slow, as it builds the relationships necessary for future success. Additionally, it outlines the "MDA Service Promise" and announces an upcoming PAC competition at the Annual Session to support the association's political activities.

What Are The Factors Affecting The Financial Sustainability Of Social Enterprises In Egypt?, Mina Atta Ghaly

Theses and Dissertations

This thesis investigates what factors affect the financial sustainability of social enterprises (SEs) in Egypt, situating them within a constrained MSME, legal and sectoral context marked by informality, weak innovation and recurrent shocks. Drawing on global and Egyptian literature, it identifies ten candidate factors—business model, financial management, founders’ skills and mindset, revenue structure, sector and mission, legal framework and innovative finance, capacity building, investment mechanisms and “the right investor”, adaptability to shocks, and ecosystem conditions—and integrates them into an extended Social Enterprise Model Canvas. Using a qualitative, exploratory design with semi‑structured interviews of social enterprise founders, incubators/accelerators, investors and experts, …

Humanity Is Evolving Its Consciousness: The Role Of Archetypal Energies As Guides During An Unfolding Weeding Out And Alignment Process, Carroy U. Ferguson

Psychology Faculty Publication Series

Humanity is evolving its consciousness at individual and collective levels.  Given these seemingly tumultuous times, as of this writing (January 2026), to make such a statement may sound like a strange thing to say.  However, I suggest that if you are alive today and if you are reading these words, these are the very times for which you were born—to assist Humanity as it evolves its consciousness with your unique gifts, whatever they may be.  That is, this period of our individual and collective human being-ness may be characterized as an unfolding period of weeding out and alignment with the …

Top Documenting Mistakes To Avoid: Reduce Your Risk Of A Malpractice Case, Jeff Spindler Mda Ifg, Lynda Farnen Jd

The Journal of the Michigan Dental Association

This month’s cover story addresses the critical importance of accurate patient records in reducing the risk of malpractice suits and Board of Dentistry discipline. It identifies common documenting errors, such as charting only abnormal findings, failing to identify the specific treatment provider, and omitting treatment discussions or drug administration details. The authors emphasize that documentation is a team-wide responsibility and offer guidance on correcting errors and adhering to record retention requirements.

Enhancing Military Health System Organizational Efficiency And Quality Of Care Through A Social-Ecological Framework, Eric L. Peipelman

College of Graduate Studies: Theses & Dissertations

Timely and fair adjudication of incivility-related actions within the Department of Defense (DoD) and Military Health System (MHS) is increasingly crucial for maintaining accountability, mission readiness, and quality of care. Ongoing delays in resolving workplace complaints and inefficiencies in resource-heavy adjudications highlight the need to shift from reactive complaint handling toward proactive civility promotion and transparent decision-making. This Integrated Learning Experience (ILE) introduces the Peipelman Civility Discussion and Assessment Toolkit (PCDAT)—a comprehensive, evidence-based framework designed to improve civility, optimize resources, and enhance communication, even in the MHS. Based on the Social-Ecological Model (SEM) and adapted from the Workplace Power and …

From Privacy To Profit: The Evolution Of Name, Image, And Likeness Rights And The Revolution In College Athletics Toward Collegiate Capitalism, Donald M. Remy

Dickinson Law Review (2017-Present)

The story of Name, Image, and Likeness (NIL) rights in American law is one of adaptation, transformation, and ultimately, revolution. What began as a modest recognition of personal dignity in the late 19th century has evolved into a multibillion-dollar framework that has fundamentally altered the landscape of college athletics. The journey from Samuel Warren and Louis Brandeis’s seminal articulation of the “right to be let alone” to the June 2025 approval of the House v. NCAA¹ settlement represents not merely a doctrinal evolution but a profound shift in how American society conceptualizes the relationship between identity, commerce, and fair …

Politics As Usual: Racial Pay Inequity And The Illusion Of Inclusion In The Rise And Fall Of Diversity, Equity, Inclusion, And Accessibility Executive Orders, Francois C. Melville

West Chester University Graduate Theses, Dissertations, and Final Projects

This research examines pressing moral policy questions of our time: who determines when the United States of America has fulfilled its broken promise of equality for all, and what constitutes an appropriate measure of reparative justice. It interrogates why the Diversity, Equity, and Inclusion (DEI) Executive Orders (EOs) implemented across presidential administrations, intended to advance social equity, were grounded in conflict and symbolic gestures rather than scientifically evidenced issues such as wage inequality directly linked to upward career mobility. Race conscious policy generates cultural clashes centered on the perception that gains made by Black and Brown Americans come at the …

Can Corporations Be Trusted? Voluntary Compliance And The Limits Of Non-Coercive Business Regulation, Yuval Feldman

American University Business Law Review

This Article extends the voluntary compliance framework developed in Can the Public Be Trusted? The Promise and Perils of Voluntary Compliance, to the corporate context. While recent scholarship has explored when states can rely on non-coercive regulatory approaches with individual citizens, comparatively little attention has been paid to whether these insights translate to business entities. This Article argues that corporations present both greater challenges and greater opportunities for voluntary compliance regimes. On one hand, the instrumental orientation of corporate decision-making, amplified by fiduciary duties and competitive pressures, may systematically undermine the intrinsic motivations that voluntary compliance frameworks depend upon. Drawing …

Blame It On The Algorithm (But Sue Them Both): Joint Enterprise And Agency In Ai-Driven Hiring Discrimination, Khushi Palan

American University Business Law Review

The proliferation of artificial intelligence (AI) in hiring processes has created a significant accountability gap in employment discrimination law. While federal statutes like Title VII of the Civil Rights Act, the Americans with Disabilities Act, and the Age Discrimination in Employment Act focus on finding liability for traditional employers, they fail to adequately address the unique role of third-party AI vendors whose algorithms often drive discriminatory outcomes. This Comment examines the emerging legal landscape through the lens of Mobley v. Workday, where the District Court for the Northern District of California recognized that AI vendors can function as “agents” of …

Public Facing, Privately Shielded: The Employment Gap Created By Title Vii’S Private Club Exemption, Ansley Salmon

American University Business Law Review

Title VII of the Civil Rights Act of 1964 prohibits employment discrimination by employers but exempts “bona fide private membership clubs” that are tax-exempt under Internal Revenue Code Section 501(c). Despite this seemingly clear statutory language, there is a notable lack of appellate decisions interpreting this exemption under Title VII. This scarcity of precedent has led to inconsistent approaches across circuits. For example, the Fifth Circuit has drawn heavily from the Private Club Exemption under Title II of the Civil Rights Act while the Seventh Circuit has treated the two exemptions as entirely distinct. This Comment argues that the Title …